2025 Quebec Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for Quebec in tax year 2025.
Canadian Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$57,375 | 14.50% |
| CA$57,375 | CA$114,750 | 20.50% |
| CA$114,750 | CA$177,882 | 26.00% |
| CA$177,882 | CA$253,414 | 29.00% |
| CA$253,414 | No limit | 33.00% |
Quebec Provincial Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$53,255 | 14.00% |
| CA$53,255 | CA$106,495 | 19.00% |
| CA$106,495 | CA$129,590 | 24.00% |
| CA$129,590 | No limit | 25.75% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 11.50%
- Federal Basic Personal Amount
- CA$16,129
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2025
OfficialValues verifiedThe federal basic personal amount phase-out (16,129 falling to 14,538 above the 33% bracket start) is not modelled; the full amount is credited at every income.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
10 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Repo's cited sourceUrl; returned HTTP 403 to WebFetch but search-indexed snippets of this exact page match the cited $57,375 first-bracket figure.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text quoting '14.5% of the amount taxable' for 2025 and the 2026 substitution to 14%.
Cited for Rate brackets · confirmed
Directly fetched; confirms Royal Assent March 12, 2026 (Statutes of Canada 2026, c. 2).
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; official PMO/Government of Canada release announcing cancellation of the inclusion-rate hike.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; lists identical 2025 thresholds/rates.
Cited for Capital gains · confirmed
Directly fetched; KPMG Budget 2025 summary: proposed change 'did not receive Royal Assent' and 'with the cancellation of these proposed changes the CEI has been eliminated' -- corroboration only.
Cited for Corporate rate · confirmed
Directly fetched; explicit 38% - 10% - 13% = 15% breakdown. Aggregator corroboration only; canada.ca corporation-tax-rates.html returned 403.
Cited for Dividend tax credit · confirmed
Directly fetched; 15.0198% of grossed-up taxable dividend for 2025, aggregator corroboration.
Cited for Dividend tax credit · confirmed
Directly fetched; 9.0301% of grossed-up taxable dividend, aggregator corroboration.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Quebec — 2025
OfficialValues verifiedVerified against the Quebec Department of Finance parameter table for 2025. The 16.5% federal abatement was added on 2026-09-02; before that, federal tax for a Quebec resident at $100,000 was overstated by $2,428.60 (19.8% of the federal figure). The Quebec health services fund contribution and the Quebec-specific credits are not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 1 · Primary authority
- Dividend tax creditTier 1 · Primary authority
7 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Basic personal amount · confirmed
Official Finance Québec 'Parameters of the Personal Income Tax System for 2026' (Nov 2025), Table 3, page 9: 2025 thresholds 53,255/106,495/129,590.
Cited for Dividend tax credit · confirmed
Cited by search snippet as stating 11.7% of the grossed-up amount for 2025; direct WebFetch returned HTTP 403.
Cited for Corporate rate, Dividend tax credit · confirmed
Information Bulletin 2026-3 (Apr 29, 2026), p.4: 'the rate of the tax credit for non-eligible dividends, which is currently 3.42% of the grossed-up dividend amount...'
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official PMO release: cancellation of the proposed capital gains inclusion rate increase; 50% inclusion continues to apply.
Cited for Rate brackets, Dividend tax credit · confirmed
EY Quebec 2025 rate table: provincial rates 14.00%/19.00%/24.00%/25.75% at the same thresholds.
Cited for Corporate rate · confirmed
Quebec general income not eligible for SBD: 11.50% (2025).
How we rate sources — tiers are derived from what published the document, not from our confidence in it.