Tax brackets

Quebec flagQuebec 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 rangeRate
$0 to $44,54530.0%
$44,545 to $48,53535.0%
$48,535 to $89,08040.5%
$89,080 to $97,06944.5%
$97,069 to $108,39050.0%
$108,390 to $150,47351.75%
$150,473 to $214,36854.75%
Over $214,36858.75%
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 flagQuebec income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-15
Bracket rangeRate
$0 to $44,54515.0%
$44,545 to $89,08020.0%
$89,080 to $108,39024.0%
Over $108,39025.75%
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

Canada flagFederal income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-20
Bracket rangeRate
$0 to $48,53515.0%
$48,535 to $97,06920.5%
$97,069 to $150,47326.0%
$150,473 to $214,36829.0%
Over $214,36833.0%
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
NetPayView — 2020 Quebec tax brackets