Tax brackets

Quebec flagQuebec 2022 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 $221,708.
Quebec: 4 brackets, top rate 25.8% above $112,655.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2022 brackets

Combined marginal rate

Marginal rates apply to income inside each range.

Last verified: 2025-12-20
Bracket rangeRate
$0 to $46,29530.0%
$46,295 to $50,19735.0%
$50,197 to $92,58040.5%
$92,580 to $100,39244.5%
$100,392 to $112,65550.0%
$112,655 to $155,62551.75%
$155,625 to $221,70854.75%
Over $221,70858.75%
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.
2022 brackets

Quebec flagQuebec income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-15
Bracket rangeRate
$0 to $46,29515.0%
$46,295 to $92,58020.0%
$92,580 to $112,65524.0%
Over $112,65525.75%
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.
2022 brackets

Canada flagFederal income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-20
Bracket rangeRate
$0 to $50,19715.0%
$50,197 to $100,39220.5%
$100,392 to $155,62526.0%
$155,625 to $221,70829.0%
Over $221,70833.0%
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 2022
NetPayView — 2022 Quebec tax brackets