Tax brackets
Quebec 2021 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 $216,511.
Quebec: 4 brackets, top rate 25.8% above $109,755.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2021 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $45,105 | 30.0% |
| $45,105 to $49,020 | 35.0% |
| $49,020 to $90,200 | 40.5% |
| $90,200 to $98,040 | 44.5% |
| $98,040 to $109,755 | 50.0% |
| $109,755 to $151,978 | 51.75% |
| $151,978 to $216,511 | 54.75% |
| Over $216,511 | 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.
2021 brackets
Quebec income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $45,105 | 15.0% |
| $45,105 to $90,200 | 20.0% |
| $90,200 to $109,755 | 24.0% |
| Over $109,755 | 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.
2021 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $49,020 | 15.0% |
| $49,020 to $98,040 | 20.5% |
| $98,040 to $151,978 | 26.0% |
| $151,978 to $216,511 | 29.0% |
| Over $216,511 | 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.
More regions in 2021
Federal
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Ontario
Prince Edward Island
Saskatchewan
Yukon