Combined Quebec and Federal Personal Income Tax Rates & Brackets (2022)
| Annual Taxable Income | Orindary Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|
| $0 - $46,295 | 27.52% | 13.76% | 4.53% | 19.05% |
| $46,296 - $50,197 | 32.53% | 16.26% | 11.43% | 24.80% |
| $50,198 - $92,580 | 37.12% | 18.56% | 17.77% | 30.08% |
| $92,581 - $100,392 | 41.12% | 20.56% | 23.29% | 34.68% |
| $100,393 - $112,655 | 45.71% | 22.85% | 29.63% | 39.96% |
| $112,656 - $155,625 | 47.46% | 23.73% | 32.04% | 41.97% |
| $155,626 - $221,708 | 49.96% | 24.98% | 35.50% | 44.86% |
| $221,709+ | 53.30% | 26.65% | 40.11% | 48.70% |
Quebec Personal Income Tax Rates & Brackets (2022)
| Annual Taxable Income | Orindary Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|
| $0 - $46,295 | 15.00% | 7.50% | 4.55% | 13.32% |
| $46,296 - $92,580 | 20.00% | 10.00% | 11.45% | 19.07% |
| $92,581 - $112,655 | 24.00% | 12.00% | 16.97% | 23.67% |
| $112,656+ | 25.75% | 12.88% | 19.39% | 25.68% |
Federal Personal Income Tax Rates & Brackets (2022)
| Annual Taxable Income | Orindary Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|
| $0 - $50,197 | 12.53% | 6.26% | -0.02% | 5.73% |
| $50,198 - $100,392 | 17.12% | 8.56% | 6.31% | 11.01% |
| $100,393 - $155,625 | 21.71% | 10.85% | 12.65% | 16.30% |
| $155,626 - $221,708 | 24.21% | 12.11% | 16.11% | 19.18% |
| $221,709+ | 27.56% | 13.78% | 20.72% | 23.02% |