View the current and historical Quebec income tax brackets and rates from 2012 to 2026. Use the Quebec income tax calculator to estimate income tax for a selected year.
Quebec income tax rates and brackets for 2026
For 2026, Quebec’s income tax brackets and most personal tax credit amounts were indexed by 2.05%. The Quebec basic personal amount is $18,952.
| Taxable income | Rate |
|---|---|
| from $0 to $54,345 | 14.00% |
| from $54,346 to $108,680 | 19.00% |
| from $108,681 to $132,245 | 24.00% |
| over $132,245 | 25.75% |
2026 data source: Revenu Québec income tax rates
Last verified: August 21, 2026
QC income tax rates for 2025
The annual indexation rate for the personal income tax system is 2.85%, increasing tax brackets and most non-refundable tax credits by this factor. Basic personal amount in Quebec for year 2025 is $18,571.
| Taxable income | Rate |
|---|---|
| from $0 to $53,255 | 14.00% |
| from $53,256 to $106,495 | 19.00% |
| from $106,496 to $129,590 | 24.00% |
| over $129,590 | 25.75% |
QC income tax rates for 2024
In 2024 Quebec provincial income tax brackets and provincial base amount was increased by 2.85%. Basic personal amount in Quebec for year 2024 is $18,056.
| Taxable income | Rate |
|---|---|
| from $0 to $53,255 | 14.00% |
| from $53,256 to $106,495 | 19.00% |
| from $106,496 to $129,590 | 24.00% |
| over $129,590 | 25.75% |
Income tax rates for 2023
In 2023 Quebec provincial income tax brackets and provincial base amount was increased by 6.44%. Basic personal amount in Quebec for year 2023 is $17,183.
| Taxable income | Rate |
|---|---|
| from $0 to $49,275 | 14.00% |
| from $49,276 to $98,540 | 19.00% |
| from $98,541 to $119,910 | 24.00% |
| over $119,910 | 25.75% |
Income tax rates for 2022
In 2022 Quebec provincial income tax brackets and provincial base amount was increased by2.64%. Basic personal amount in Quebec for year 2022 is $16,143.
| Taxable income | Rate |
|---|---|
| from $0 to $46,295 | 15.00% |
| from $46,296 to $92,580 | 20.00% |
| from $92,581 to $112,655 | 24.00% |
| over $112,655 | 25.75% |
Income tax rates for 2021
In 2021 Quebec provincial income tax brackets and provincial base amount was increased by 1%. Basic personal amount in Quebec for year 2021 is $15,728.
| Taxable income | Rate |
|---|---|
| from $0 to $45,105 | 15.00% |
| from $45,106 to $90,200 | 20.00% |
| from $90,201 to $109,755 | 24.00% |
| over $109,755 | 25.75% |
Income tax rates for 2020
In 2020 Quebec provincial income tax brackets and provincial base amount was increased by 1.9%. Basic personal amount in Quebec for year 2020 is $15,532
| Taxable income | Rate |
|---|---|
| from $0 to $44,545 | 15.00% |
| from $44,546 to $89,080 | 20.00% |
| from $89,081 to $108,390 | 24.00% |
| over $108,390 | 25.75% |
Income tax rates for 2019
In 2019 Quebec provincial income tax brackets and provincial base amount was increased by 1.71%. Basic personal amount in Quebec for year 2019 is $15,269.
| Taxable income | Rate |
|---|---|
| from $0 to $43,790 | 15.00% |
| from $43,791 to $87,575 | 20.00% |
| from $87,576 to $106,555 | 24.00% |
| over $106,555 | 25.75% |
Income tax rates for 2018
In 2018 Quebec provincial income tax brackets and provincial base amount was increased by 0.82%. Basic personal amount in Quebec for year 2018 is $15,012.
| Taxable income | Rate |
|---|---|
| from $0 to $43,055 | 15.00% |
| from $43,056 to $86,105 | 20.00% |
| from $86,106 to $104,765 | 24.00% |
| over $104,765 | 25.75% |
Income tax rates for 2017
In 2017 Quebec provincial income tax brackets and provincial base amount was increased by 0.74%. Quebec reduced personal income tax rate for income lower then $42,705 from 16% to 15%.Basic personal amount in Quebec for year 2017 is $14,890.
| Taxable income | Rate |
|---|---|
| from $0 to $42,705 | 15.00% |
| from $42,706 to $85,405 | 20.00% |
| from $85,406 to $103,915 | 24.00% |
| over $103,915 | 25.75% |
Income tax rates for 2016
In 2016 Quebec provincial income tax brackets and provincial base amount was increased by 1.1%. Basic personal amount in Quebec for year 2016 is $11,550.
| Taxable income | Rate |
|---|---|
| from $0 to $42,390 | 16.00% |
| from $42,391 to $84,780 | 20.00% |
| from $84,781 to $103,150 | 24.00% |
| over $103,150 | 25.75% |
Income tax rates for 2015
In 2015 Quebec provincial income tax brackets and provincial base amount was increased by 1.06%. Basic personal amount in Quebec for year 2015 is $11,425.
| Taxable income | Rate |
|---|---|
| from 0 up to $41,935 | 16% |
| from $41,935.01 up to $83,865 | 20% |
| from $83,865.01 up to $102,040 | 24% |
| over $102,040 | 25.75% |
Income tax rates for 2014
In 2014 Quebec provincial income tax brackets and provincial base amount was increased by 0.9%. So basic personal amount in Quebec for year 2014 is $11,305.
| Taxable income | Rate |
|---|---|
| from 0 up to $41,495 | 16% |
| from $41,495.01 up to $82,985 | 20% |
| from $82,985.01 up to $100,970 | 24% |
| over $100,970 | 25.75% |
Income tax rates for 2013
In 2013 Quebec provincial government increased all income tax brackets and provincial base amount by 2.48%. So basic personal amount in Quebec for year 2013 is $11,195.
Also in year 2013 in Quebec was introduced 4th income tax bracket for tax income over $100,000.
| Taxable income | Rate |
|---|---|
| from 0 up to $41,095 | 16% |
| from $41,095.01 up to $82,190 | 20% |
| from $82,190.01 up to $100,000 | 24% |
| over $100,000 | 25.75% |
Income tax rates for 2012
Base amount for 2012 in Quebec province was $10,925.
| Taxable income | Rate |
|---|---|
| from 0 up to $40,100 | 16% |
| from $40,100.01 up to $80,200 | 20% |
| over $80,200 | 24% |