Effective tax rates for income based tax incentives - Corporate tax in Quebec

Quebec: Effective tax rates for income based tax incentives - Corporate tax was 23.48 Percentage of taxable income in 2016. ▼ Falling

Latest (2016)
23.48 Percentage of taxable income
Change on year
unchanged
Rank
2nd
of 5 regions
All-time high
27.95 Percentage of taxable income
in 2006
All-time low
23.48 Percentage of taxable income
in 2012
Years of data
17
2000–2016

Effective tax rates for income based tax incentives - Corporate tax in Quebec, 2000–2016

01020302000200820162000: 27.2 Percentage of taxable income2001: 27.2 Percentage of taxable income2002: 27.2 Percentage of taxable income2003: 27.1 Percentage of taxable income2004: 27.1 Percentage of taxable income2005: 27.1 Percentage of taxable income2006: 27.9 Percentage of taxable income2007: 27.9 Percentage of taxable income2008: 27 Percentage of taxable income2009: 27 Percentage of taxable income2010: 26.1 Percentage of taxable income2011: 24.8 Percentage of taxable income2012: 23.5 Percentage of taxable income2013: 23.5 Percentage of taxable income2014: 23.5 Percentage of taxable income2015: 23.5 Percentage of taxable income2016: 23.5 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2016, effective tax rates for income based tax incentives - corporate tax in Quebec stood at 23.48 Percentage of taxable income. That is the lowest value across all 17 years on record.

That represents a change of down 16.0% over ten years.

Over the whole period, effective tax rates for income based tax incentives - corporate tax in Quebec peaked at 27.95 Percentage of taxable income in 2006 and was at its lowest, 23.48 Percentage of taxable income, in 2012.

The long-run direction has been consistently falling across the 17 years of available data.

Effective tax rates for income based tax incentives - Corporate tax in Quebec, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in Quebec, 2000 to 2016.
Year Percentage of taxable income Change
2000 27.2 Percentage of taxable income
2001 27.2 Percentage of taxable income +0.0%
2002 27.2 Percentage of taxable income +0.0%
2003 27.07 Percentage of taxable income -0.5%
2004 27.07 Percentage of taxable income +0.0%
2005 27.07 Percentage of taxable income +0.0%
2006 27.95 Percentage of taxable income +3.3%
2007 27.95 Percentage of taxable income +0.0%
2008 26.97 Percentage of taxable income -3.5%
2009 26.97 Percentage of taxable income +0.0%
2010 26.1 Percentage of taxable income -3.2%
2011 24.79 Percentage of taxable income -5.0%
2012 23.48 Percentage of taxable income -5.3%
2013 23.48 Percentage of taxable income +0.0%
2014 23.48 Percentage of taxable income +0.0%
2015 23.48 Percentage of taxable income +0.0%
2016 23.48 Percentage of taxable income +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 27.26 Percentage of taxable income 26.97 Percentage of taxable income 27.95 Percentage of taxable income 10
2010s 24.04 Percentage of taxable income 23.48 Percentage of taxable income 26.1 Percentage of taxable income 7

Countries ranked near Quebec

  1. 1 India 41.83 Percentage of taxable income compare
  2. 2 United States of America 33.96 Percentage of taxable income compare
  3. 3 Belgium 31.4 Percentage of taxable income compare
  4. 4 Colombia 30.55 Percentage of taxable income compare
  5. 4 Argentina 30.55 Percentage of taxable income compare
  6. 4 Malta 30.55 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for Quebec

All data for Quebec →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in Quebec?
Effective tax rates for income based tax incentives - corporate tax in Quebec was 23.48 Percentage of taxable income in 2016, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Quebec?
The highest recorded value was 27.95 Percentage of taxable income in 2006.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Quebec?
The lowest recorded value was 23.48 Percentage of taxable income in 2012.
How does Quebec rank for effective tax rates for income based tax incentives - corporate tax?
Quebec ranks 2nd out of 5 regions with data for 2016.
Is effective tax rates for income based tax incentives - corporate tax rising or falling in Quebec?
Over the last ten years it is down 16.0%. The long-run trend across the full record is falling.
Where does this Quebec data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for income based tax incentives - Corporate tax in Quebec. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 13 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/quebec/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.