Tax brackets
Quebec 2020 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $214,368.
Quebec: 4 brackets, top rate 25.8% above $108,390.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2020 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $44,545 | 30.0% |
| $44,545 to $48,535 | 35.0% |
| $48,535 to $89,080 | 40.5% |
| $89,080 to $97,069 | 44.5% |
| $97,069 to $108,390 | 50.0% |
| $108,390 to $150,473 | 51.75% |
| $150,473 to $214,368 | 54.75% |
| Over $214,368 | 58.75% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Federal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount introduced in 2020 for incomes below the phase-out threshold ($150,473).
2020 brackets
Quebec income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $44,545 | 15.0% |
| $44,545 to $89,080 | 20.0% |
| $89,080 to $108,390 | 24.0% |
| Over $108,390 | 25.75% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Québec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals.
2020 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $48,535 | 15.0% |
| $48,535 to $97,069 | 20.5% |
| $97,069 to $150,473 | 26.0% |
| $150,473 to $214,368 | 29.0% |
| Over $214,368 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Federal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount introduced in 2020 for incomes below the phase-out threshold ($150,473).
More regions in 2020