Quebec Personal Income Tax Rates and Brackets 2025

Combined Quebec and Federal Personal Income Tax Rates & Brackets (2025)

Annual Taxable IncomeOrdinary IncomeCapital GainsEligible DividendsNon-Eligible Dividends
$0 - $53,25527.52%13.76%4.53%19.05%
$53,256 - $57,37532.53%16.26%11.43%24.80%
$57,376 - $106,49537.12%18.56%17.77%30.08%
$106,496 - $114,75041.12%20.56%23.29%34.68%
$114,751 - $129,59045.71%22.85%29.63%39.96%
$129,591 - $177,88247.46%23.73%32.04%41.97%
$177,883 - $253,41449.96%24.98%35.50%44.86%
$253,415+53.30%26.65%40.11%48.70%

Quebec Personal Income Tax Rates & Brackets (2025)

Annual Taxable IncomeOrdinary IncomeCapital GainsEligible DividendsNon-Eligible Dividends
$0 - $53,25515.00%7.50%4.55%13.32%
$53,256 - $106,49520.00%10.00%11.45%19.07%
$106,496 - $129,59024.00%12.00%16.97%23.67%
$129,591+25.75%12.88%19.39%25.68%

Federal Personal Income Tax Rates & Brackets (2025)

Annual Taxable IncomeOrdinary IncomeCapital GainsEligible DividendsNon-Eligible Dividends
$0 - $57,37512.53%6.26%-0.02%5.73%
$57,376 - $114,75017.12%8.56%6.31%11.01%
$114,751 - $177,88221.71%10.85%12.65%16.30%
$177,883 - $253,41424.21%12.11%16.11%19.18%
$253,415+27.56%13.78%20.72%23.02%