Quebec Tax Brackets 2026
Quebec is the only province that runs its own income tax return. Residents file a TP-1 with Revenu Québec for provincial tax and a federal return with CRA, and in return for Quebec running programs Ottawa runs elsewhere, the federal return knocks 16.5% off their basic federal tax. Below are Quebec's four 2026 brackets, the federal ones as they apply once that abatement is taken, and what the two together take from each band.
Two returns, and a smaller federal bill
The federal brackets are the same as everywhere else in Canada. What changes for a Quebec resident is the last step: basic federal tax, worked out on the brackets below and reduced by federal credits, is cut by 16.5% on line 44000 of the federal return. That refundable Quebec abatement turns the federal rates of 14%, 20.5%, 26%, 29% and 33% into an effective 11.7%, 17.1%, 21.7%, 24.2% and 27.6%.
| Taxable income over | Up to | Rate on that slice |
|---|---|---|
| $0 | $58,523 | 14% |
| $58,523 | $117,045 | 20.5% |
| $117,045 | $181,440 | 26% |
| $181,440 | $258,482 | 29% |
| $258,482 | and up | 33% |
| Taxable income over | Up to | Rate on that slice |
|---|---|---|
| $0 | $54,345 | 14% |
| $54,345 | $108,680 | 19% |
| $108,680 | $132,245 | 24% |
| $132,245 | and up | 25.75% |
Quebec's own thresholds rose this January by its indexing factor, set by Revenu Québec rather than CRA. Its schedule starts at 14%, the same as the federal one, and tops out at 25.75% from $132,245, a lower starting point for a top rate than any other province uses except Manitoba.
What the abatement is, and what it isn't
The abatement is an old fiscal arrangement, not a tax credit you apply for. Quebec took over programs that Ottawa funds elsewhere and is compensated through federal tax room, so Quebec residents pay less federal tax and correspondingly more Quebec tax. It reduces basic federal tax after credits, which means federal credits lose 16.5% of their value too: the federal basic personal amount, worth $2,303 to someone in Ontario, is worth $1,923 in Quebec.
On the provincial side, Quebec's credits work differently too. The $18,952 basic personal amount already takes QPP, QPIP, Employment Insurance and health services fund contributions into account, so there is no separate provincial credit for them as there is in the other provinces. Employment income also gets the deduction for workers, 6% of work income up to $1,450, which lowers Quebec taxable income only.
Each band's combined rate
The table below takes the abatement into account. Adding the published rates would not, and at the top it would overstate the combined rate by 5.445%. calc-hq's tax engine was run over every income, and each row records what federal and Quebec income tax take from the next dollar, including the federal personal amount's taper at the top. Like the other provinces' tables, it prices investment or pension income, on which no QPP, QPIP or EI is paid.
| Taxable income | Tax on the next dollar | What starts here |
|---|---|---|
| $0 – $16,452 | 0.00% | |
| $16,452 – $18,952 | 11.69% | federal basic personal amount used up |
| $18,952 – $54,345 | 25.69% | Quebec basic personal amount used up |
| $54,345 – $58,523 | 30.69% | Quebec 19% bracket |
| $58,523 – $108,680 | 36.12% | federal 20.5% bracket |
| $108,680 – $117,045 | 41.12% | Quebec 24% bracket |
| $117,045 – $132,245 | 45.71% | federal 26% bracket |
| $132,245 – $181,440 | 47.46% | Quebec 25.75% bracket |
| $181,440 – $258,482 | 50.21% | federal 29% bracket + federal basic personal amount starts shrinking |
| $258,482 and up | 53.31% | federal 33% bracket + federal basic personal amount at its floor |
A dollar of wages is taxed a little less below $85,000. QPP, QPIP and EI earn federal credits, part of QPP is deductible, and the deduction for workers lowers Quebec taxable income up to its cap. At a $50,000 salary the engine charges 24.61% on an extra dollar of wages, where the table shows 25.69%.
$80,000 of pay, two tax bills
An $80,000 salary in Quebec carries $7,675 of federal tax after the abatement and $9,378 of Quebec tax. The provincial bill is the larger of the two, which at this salary happens in no other province. Together they come to $17,053, 21.3% of the salary, before QPP of $4,695, EI of $896 at Quebec's reduced rate, and QPIP of $344.
The next dollar of that salary is taxed at 34.62%. Quebec's 19% and the abated federal 20.5% make up most of it. The rest of the gap to the table's 36.12% comes from the second-tier QPP, which is deducted from taxable income, and the federal credit for QPIP premiums.
For a Quebec salary: the Quebec income tax calculator runs both returns, QPP and QPIP included, on whatever you earn.
The personal amounts
Quebec's basic personal amount, $18,952, is larger than Ottawa's $16,452, and it is valued at 14%, Quebec's lowest rate. The federal figures below are before the abatement:
| Credit | Amount | Valued at | Tax it removes |
|---|---|---|---|
| Federal, net income up to $181,440 | $16,452 | 14% | $2,303 |
| Federal, net income $258,482 and up | $14,829 | 14% | $2,076 |
| Quebec | $18,952 | 14% | $2,653 |
Above $181,440 of net income the federal amount begins to fall, reaching $14,829 at $258,482. Quebec's amount has no taper.
Common questions
What are the Quebec tax brackets for 2026?
14% on taxable income up to $54,345, 19% up to $108,680, 24% up to $132,245, and 25.75% above that. Federal tax is charged separately on the federal return and reduced by the 16.5% Quebec abatement.
Why do Quebec residents pay less federal tax?
Because of the refundable Quebec abatement. It reduces basic federal tax by 16.5%, compensating for programs Quebec runs itself that the federal government funds in other provinces. Quebec residents pay correspondingly more provincial tax, so the combined rate on a top-bracket dollar is 53.305%.
Do Quebec residents file two tax returns?
Yes. Provincial income tax is filed with Revenu Québec on the TP-1 return, and federal income tax with the Canada Revenue Agency on the federal return. Every other province collects its income tax through the federal return.