Quebec Tax Brackets 2025
Quebec's 2025 provincial income tax rates and Basic Personal Amount, with the 2024 figures alongside for comparison. These are provincial rates only — federal tax applies on top of every bracket below. To see everything at once, use the income tax calculator, or see every province's 2025 table on the Canada tax brackets hub.
Rate range
14% – 25.75%
Bands
4
Basic personal amount
$18,571
Top marginal rate
25.75%
Quebec tax brackets 2025
Rates are marginal — each one applies only to the slice of taxable income inside its own band. The 2024 column shows what each band applied to last year.
| 2025 taxable income | Rate | 2024 band |
|---|---|---|
| $0 to $53,255 | 14% | $0 to $51,780 @ 14% |
| $53,255 to $106,495 | 19% | $51,780 to $103,545 @ 19% |
| $106,495 to $129,590 | 24% | $103,545 to $126,000 @ 24% |
| over $129,590 | 25.75% | over $126,000 @ 25.75% |
Basic personal amount $18,571 for 2025, credited at 14%. (2024: $18,056).
Quebec collects its own income tax through Revenu Québec, and Quebec residents receive a 16.5% abatement against federal tax to reflect it.
Quebec tax at common incomes (2025)
Provincial tax only — federal tax, CPP and EI are separate. See the federal-stacking section below for the other half of the bill.
| Gross income | Quebec tax | Effective rate |
|---|---|---|
| $50,000 | $4,400 | 8.8001% |
| $75,000 | $8,987 | 11.9831% |
| $100,000 | $13,737 | 13.7373% |
| $150,000 | $25,770 | 17.1798% |
| $250,000 | $51,520 | 20.6079% |
Worked example: $75,000 in Quebec (2025)
Slice-by-slice, the way Quebec actually calculates it. Excludes any health premium.
| Band | Rate | Amount in band | Tax |
|---|---|---|---|
| $0 to $53,255 | 14% | $53,255 | $7,456 |
| $53,255 to $106,495 | 19% | $21,745 | $4,132 |
| Gross tax | $11,587 | ||
| Less: BPA credit ($18,571 @ 14%) | −$2,600 | ||
| Quebec provincial tax | $8,987 | ||
Federal tax stacks on top (2025)
Every Quebec resident also pays federal tax on the same income, using the table below. To see the combined federal + provincial bill at one income, use the income tax calculator.
| 2025 taxable income | Federal rate |
|---|---|
| $0 to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26% |
| $177,882 to $253,414 | 29% |
| over $253,414 | 33% |
Federal Basic Personal Amount $16,129, credited at 14.5%.
Frequently asked questions
What are the Quebec tax brackets for 2025?
Quebec's 2025 rates run from 14% to 25.75% across 4 bands: 14% on $0 to $53,255, 19% on $53,255 to $106,495, 24% on $106,495 to $129,590, 25.75% on over $129,590. Its Basic Personal Amount is $18,571, credited at 14%. These are provincial rates only — federal tax applies on top.
What is the top marginal tax rate in Quebec?
Quebec's top marginal rate for 2025 is 25.75%, applying to taxable income over $129,590. That's the provincial rate only — the federal top rate of 33% stacks on top of it.
How much provincial tax do you pay on $100,000 in Quebec?
Quebec provincial tax on a $100,000 taxable income is $13,737 for 2025 — an effective provincial rate of 13.7373%. Federal tax, CPP and EI are separate and come off on top of this.
Did the Quebec tax brackets change from 2024 to 2025?
Yes — Quebec's 2025 table differs from 2024: the top bracket now starts at $129,590 (2024: $126,000), and the Basic Personal Amount moved from $18,056 to $18,571.
What is the Quebec basic personal amount for 2025?
The Quebec Basic Personal Amount (BPA) for 2025 is $18,571 — the income you can earn before provincial tax applies. It works as a non-refundable credit: the amount is multiplied by 14% (Quebec's lowest bracket rate) and subtracted from tax owing, rather than being deducted from income directly.
Does the CRA administer Quebec income tax?
No — Quebec is the one province that collects its own income tax through Revenu Québec, filed separately (TP-1) from the federal T1. To offset this, Quebec residents receive a 16.5% federal abatement, which reduces the federal tax otherwise payable. Quebec's brackets above come from Revenu Québec, not CRA.