Posted by 
The 2024 tax season might still be months away, but it’s never too early to start planning for next year’s earnings. Revenu Québec and the Canada Revenue Agency (CRA) have released the income tax brackets for 2025, giving Quebec residents a clearer picture of how much they’ll owe in income tax on the money they make next year.
If you’re new to taxes (or just want a refresher), here’s a quick rundown: Tax brackets in Canada work on a progressive system. This means the more money you earn, the higher the tax rate you’ll pay — but only on the portion of your income that falls into each bracket.
So, while earning more could mean paying a higher tax rate on that additional income, it doesn’t mean that raise you’ve been hoping for will subject all your income to a higher tax rate. Plus, the brackets themselves are indexed to inflation each year, meaning if your income doesn’t change, you could actually end up paying less tax.
All Canadians pay federal tax to the CRA, but provinces and territories also have their own income tax rates for residents. Together, these federal and provincial rates determine how much income tax you’ll owe each year.
Let’s break it all down, including both the provincial and federal brackets and rates.
Quebec’s tax brackets for 2025
Revenu Québec has indexed the tax brackets at a rate of 2.85% for 2025. The rates haven’t increased, only the brackets have, so if your income doesn’t increase, your taxes won’t either.
Here’s how much you’ll pay in provincial income tax based on your 2025 earnings:
- 14% on the first $53,255 of taxable income
- 19% on taxable income over $53,255 up to $106,495
- 24% on taxable income over $106,495 up to $129,590
- 25.75% on taxable income above $129,590
These rates apply only to the provincial portion of your taxes. You’ll also need to pay federal taxes, which have their own brackets and rates.
Canada’s tax brackets for 2025
At the federal level, the CRA has set the indexation rate at 2.7% for 2025. Here’s how your income will be taxed:
- 15% on the first $57,375 of taxable income
- 20.5% on taxable income over $57,375 up to $114,750
- 26% on taxable income over $114,750 up to $177,882
- 29% on taxable income over $177,882 up to $253,414
- 33% on taxable income above $253,414
What about the basic personal amount?
The basic personal amount (BPA) is a non-refundable tax credit that reduces how much of your income is taxed. For 2025 in Quebec, the provincial BPA will increase to $18,571, meaning you won’t pay provincial tax on the first $18,571 of your earnings.
Meanwhile, the federal BPA for 2025 ranges from $14,538 to $16,129, depending on your income level. If you make $177,882 or less next year, you qualify for the maximum federal BPA of $16,129.
Remember, these amounts apply to the income you’ll earn in 2025 — not the taxes you’ll file that year for 2024 income. If you want a refresher on the 2024 tax brackets that’ll apply to the upcoming tax season this spring, you can find them from Revenu Québec here and the CRA here.
