Tax brackets
Quebec 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 range | Rate |
|---|---|
| $0 to $46,295 | 30.0% |
| $46,295 to $50,197 | 35.0% |
| $50,197 to $92,580 | 40.5% |
| $92,580 to $100,392 | 44.5% |
| $100,392 to $112,655 | 50.0% |
| $112,655 to $155,625 | 51.75% |
| $155,625 to $221,708 | 54.75% |
| Over $221,708 | 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.
2022 brackets
Quebec income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $46,295 | 15.0% |
| $46,295 to $92,580 | 20.0% |
| $92,580 to $112,655 | 24.0% |
| Over $112,655 | 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.
2022 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $50,197 | 15.0% |
| $50,197 to $100,392 | 20.5% |
| $100,392 to $155,625 | 26.0% |
| $155,625 to $221,708 | 29.0% |
| Over $221,708 | 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 2022