QC 2024 Marginal Tax Rates Canadian Dividends TaxTips.ca - Combined Federal & Quebec Tax Brackets and Tax Rates QC 2023 Marginal Tax Rates Canadian Dividends Other Capital Income Gains 2024 Taxable Income (1) first $51,780 Eligible Non-Eligible 26.53% 13.26% 3.15% 2023 Taxable Income (1) Other Capital Income Gains Eligible Non-Eligible 17.90% first $49,275 26.53% 13.26% 3.15% 17.90% over $51,780 up to $55,867 31.53% 15.76% 10.05% over $55,867 up to $103,545 36.12% 18.06% 16.39% over $103,545 up to $111,733 41.12% 20.56% 23.29% over $111,733 up to $126,000 45.71% 22.86% 29.63% over $126,000 up to $173,205 47.46% 23.73% 32.04% over $173,205 up to $246,752 50.23% 25.12% 35.87% over $246,752 53.31% 26.65% 40.11% 34.68% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%. For more information see Quebec dividend tax credits. Copyright 2002-2024 Boat Harbour Investments Ltd. 23.65% over $49,275 up to $53,359 31.53% 15.76% 10.05% 23.65% 28.93% over $53,359 up to $98,540 36.12% 18.06% 16.39% 28.93% 48.70% over $98,540 up to $106,717 41.12% 20.56% 23.29% 39.96% over $106,717 up to $119,910 45.71% 22.86% 29.63% 41.97% over $119,910 up to $165,430 47.46% 23.73% 32.04% 45.16% over $165,430 up to $235,675 50.23% 25.12% 35.87% over $235,675 53.31% 26.65% 40.11% 34.68% 39.96% 41.97% 45.16% 48.70%