Quebec Income Tax Calculator 2020 & 2021.

Income Tax Calculator

Estimate your 2020 & 2021 total income taxes with only a few details about your income

Tax Year
Your employment status
Employee
Employment Income Employment income and taxable benefits.
Other Income All other incomes such as rental income, interest, EI, and CPP.
Capital Gains Capital gains are the growth in value of investments.
Eligible DividendsAn qualified dividend is a taxable dividend paid by a Canadian public company, earned by a resident Canadian citizen.
Ineligible DividendsAn qualified dividend is a taxable dividend paid by a Canadian private company, earned by a resident Canadian citizen.

Results

Total Income
$ 50,000
Total Tax
$ 13,615.1
Income Tax
$ 10,117.6
EI Premiums
$ 600
QPP Contribution
$ 2,650.5
QPIP
$ 247
After-Tax Income
$ 36,384.9
Average Tax Rate
20.24%
Marginal Tax Rate
37.12%
Canada Federal and Québec tax brackets 2020
Your taxable income places you in the following tax brackets.
Federal tax bracketFederal tax rates
Less than $13,229 0%
$13,230 to $48,53512.53%
$48,536 to $97,06917.12%
$97,070 to $150,47321.71%
$150,474 to $214,36824.4%
More than $214,369 27.56%
Québec tax bracketQuébec tax rates
Less than $15,532 0%
$15,533 to $44,54515%
$44,546 to $89,08020%
$89,081 to $108,39024%
More than $108,391 25.75%

Quebec Income Tax Calculator

Quebec income tax rates are staying the same for both 2020 and 2021, but the levels of each tax bracket will be increasing.

Quebec's personal income tax system is indexed against the Quebec consumer price index (CPI). The indexation factor for 2021 is 1.26%, or 1.0126. This means that tax brackets and tax credits will increase by 1.26%. For example, the basic personal amount is increasing from $15,532 in 2020 to $15,728 in 2021 ($15,532 x 1.0126). For 2020, the indexation factor was 1.72%, or 1.0172.

Quebec Income Tax Rates

20202021Rate
Less than $15,532Less than $15,7280%
$15,533 to $44,545$15,729 to $45,10515%
$44,546 to $89,090$45,106 to $90,20020%
$89,091 to $108,390$90,201 to $109,75524%
More than $108,391More than $109,75625.75%

Contribution to the Health Services Fund

A contribution to the Health Services Fund may be required if your total income minus employment income, dividends, scholarships, and other deductions is more than $15,170, and you were a resident in Quebec. Usually, this means that a contribution is required if your business income less any employment income is more than $15,170.

If your eligible income is more than $15,170 but less than $52,745, your contribution owed to the health services fund is 1% of your eligible income, up to a maximum of $150.

If your eligible income is more than $52,745, your contribution owed to the health services fund is 1% of your eligible income plus another $150, up to a maximum of $1,000.

You will need to complete Schedule F when filing your income tax return.

Quebec Contribution to the Health Services Fund

Eligible IncomeContribution RequiredMaximum Contribution
More than $15,170

Less than $52,745

1%$150
More than $52,7451% + $150$1,000

Source: Revenu Québec

Quebec Prescription Drug Insurance Plan

You are required to be covered either by a private group insurance plan, such as by your employer, that covers basic prescription drugs or be covered by the Quebec public prescription drug insurance plan.

If you do not have a private plan and need to be covered by the public plan, an annual premium will be paid when you file your tax return. If you have a private plan, but it does not cover basic prescription drugs, you will still need to pay the public plan premium.

If you are a full-time student between 18 and 25 years old, and you can be covered by a parent's private insurance plan, then you must take the private plan.

If you are over 65 years old and can still be covered by a private plan, you can opt out of the private plan. Otherwise, you will be automatically enrolled into the public plan when you turn 65.

You can claim a refundable tax credit for the Prescription Drug Insurance Plan premiums paid as a medical expense by completing Schedule B of your income tax return.

To calculate the income used to calculate the premium, you would complete Schedule K of your income tax return.

The income used is your net income, less deductions. The base exemption is $16,660 if you are single with no children, or $27,010 if you have a spouse with no children.

Income Used to Calculate Prescription Drug Insurance Plan Premiums

Quebec-income-prescription

If the result of your income calculation is zero, then you do not have to pay a premium.

If your calculated income is less than $5,000 and you do not have a spouse, then your insurance premium is 6.65% of that amount, or 9.99% plus $332.50 if it is greater than $5,000 but less than $14,601, with $5,000 taken off of your calculated income.

If your calculated income is less than $5,000 and you have a spouse, your premium payable is 3.34% of your calculated income, or 5.01% plus $167.00 if it is more than $5,000 but less than $14,601, with $5,000 taken off of your calculated income.

If your calculated income is more than $14,601, whether or not you have a spouse, your premium payable is $648.00, the maximum payable to the public plan.

Premium Payable to the Quebec Prescription Drug Insurance Plan

Without a SpouseWith a Spouse
If income is less than $5,000If income is more than $5,000 but less than $14,601If income is less than $5,000If income is more than $5,000 but less than $14,601
Premium Payable6.65%9.99% + $332.50 (subtract $5,000 from calculated income)3.34%5.01% + $167.00 (subtract $5,000 from calculated income)
If income is greater than $14,601
Premium Payable$648.00

Source: Revenu Québec

Quebec Pension Plan

Workers in Quebec contribute towards the Quebec Pension Plan (QPP), not the Canada Pension Plan (CPP). All employees and self-employed workers over the age of 18 are required to make QPP contributions if their income is more than $3,500. This $3,500 basic exemption amount is the same as the CPP.

QPP contributions are withheld from your pay if you are an employee, known as source deductions in Quebec. QPP contribution rates are higher than CPP rates.

Quebec Pension Plan Contribution Rates

YearMaximum Contributory EarningsContribution Rate (Employee/Employer)Combined Contribution Rate
2021$61,6005.9%11.8%
2020$58,7005.7%11.4%

Source: Revenu Québec

Quebec Employment Insurance

As a worker in Quebec, you still have to pay EI premiums. In addition to EI, you will also pay Quebec Parental Insurance Plan (QPIP) premiums. Quebec EI premiums are reduced to account for this.

Unlike the federal EI program where self-employed workers are not required to participate in the EI program, self-employed workers must pay QPIP premiums. QPIP covers maternity, paternity, and parental benefits. You can still enroll in the EI program as a self-employed worker to cover sickness and other benefits.

Quebec Parental Insurance Plan (QPIP) Employee Premium Rates

YearMaximum Contributory EarningsEmployee Premium RateMaximum Employee Premium
2021$83,5000.494%$412.49
2020$78,5000.494%$387.79

Quebec Parental Insurance Plan (QPIP) Self-Employed Premium Rates

YearMaximum Contributory EarningsSelf-Employed Premium RateMaximum Self-Employed Premium
2021$83,5000.878%$733.13
2020$78,5000.878%$689.23

Source: Revenu Québec

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