Quebec Tax Rates

Quebec

2025 Tax Rates

Personal Income Tax — Combined Federal + Provincial

Top marginal rates — 2025

Other income 53.31%Capital gains 26.65%Elig. dividends 40.11%Non-elig. dividends 48.7%

Income Range	Other Income	Capital Gains	Eligible Dividends	Non-Elig. Dividends
Up to $53,255	26.11%	13.05%	2.58%	17.42%
$53,255 – $57,375	31.11%	15.55%	9.48%	23.17%
$57,375 – $106,495	36.12%	18.06%	16.39%	28.93%
$106,495 – $114,750	41.12%	20.56%	23.29%	34.68%
$114,750 – $129,590	45.71%	22.86%	29.63%	39.96%
$129,590 – $177,882	47.46%	23.73%	32.04%	41.97%
$177,882 – $253,414	50.22%	25.11%	35.86%	45.15%
Over $253,414	53.31%	26.65%	40.11%	48.7%

Quebec administers its own income tax. The federal abatement (16.5% of basic federal tax) reduces the federal portion shown. Rates include both adjusted federal and provincial Quebec tax.

Corporate Income Tax

General Rate26.5%Combined fed + prov

Small Business Rate12.2%CCPC active business income

Business Limit$500,000SB rate applies up to this limit

Integrated Rates — Corporate + Personal

Integration analysis shows the total tax cost when income flows through a corporation and is then distributed to a top-bracket individual shareholder, compared with earning the same income directly as salary.

Route	Corp Rate	Top Personal Rate	Combined Integrated Rate	vs. Salary
Salary / DirectBaseline	—	53.31%	53.31%	—
Corp (General) → Eligible DividendPublic company or CCPC above limit	26.5%	40.11%	55.98%	+2.67%
Corp (CCPC/SB) → Non-Eligible DividendCCPC within small-business limit	12.2%	48.7%	54.96%	+1.65%

All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and Quebec provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.