Tax brackets
Quebec 2023 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 $235,675.
Quebec: 4 brackets, top rate 25.8% above $119,910.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2023 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $49,275 | 29.0% |
| $49,275 to $53,359 | 34.0% |
| $53,359 to $98,540 | 39.5% |
| $98,540 to $106,717 | 44.5% |
| $106,717 to $119,910 | 50.0% |
| $119,910 to $165,430 | 51.75% |
| $165,430 to $235,675 | 54.75% |
| Over $235,675 | 58.75% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: First year of FHSA availability. BPA reflects the maximum 'enhanced' amount
2023 brackets
Quebec income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $49,275 | 14.0% |
| $49,275 to $98,540 | 19.0% |
| $98,540 to $119,910 | 24.0% |
| Over $119,910 | 25.75% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
2023 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $53,359 | 15.0% |
| $53,359 to $106,717 | 20.5% |
| $106,717 to $165,430 | 26.0% |
| $165,430 to $235,675 | 29.0% |
| Over $235,675 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: First year of FHSA availability. BPA reflects the maximum 'enhanced' amount
More regions in 2023
Federal
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Ontario
Prince Edward Island
Saskatchewan
Yukon