2026 tax year · Revenu Québec and CRA rates
Quebec income tax calculator 2026
Federal and Quebec income tax on your salary for the 2026 tax year, bracket by bracket, with your average and marginal rates.
Tax on $60k
$10,074
16.8% average rate
Marginal rate at $100k
36.1%
on the next dollar
Tax-free up to
$19,200
of salary, basic credits
Rank at $75k
#12 of 13
lowest tax first
Income tax on common salaries in Quebec
| Salary | Total tax | Average | Marginal |
|---|---|---|---|
| $30,000 | $2,459 | 8.2% | 24.6% |
| $40,000 | $4,920 | 12.3% | 24.6% |
| $50,000 | $7,381 | 14.8% | 24.6% |
| $60,000 | $10,074 | 16.8% | 34.9% |
| $75,000 | $15,322 | 20.4% | 34.6% |
| $90,000 | $20,587 | 22.9% | 36.1% |
| $100,000 | $24,194 | 24.2% | 36.1% |
| $125,000 | $34,222 | 27.4% | 45.7% |
| $150,000 | $45,916 | 30.6% | 47.5% |
| $200,000 | $70,125 | 35.1% | 50.2% |
| $250,000 | $95,231 | 38.1% | 50.2% |
Employment income only, basic personal amounts, QPP, QPIP and EI credits and the deduction for workers. The marginal rate is the tax on the next $1,000.
How Quebec income tax works
Quebec is the only province that runs its own income tax return. You file two returns: the federal T1 with the CRA and the TP-1 with Revenu Québec.
- Four brackets for 2026: 14% up to $54,345, 19% up to $108,680, 24% up to $132,245 and 25.75% above. The rates did not change for 2026; the thresholds were indexed by 2.05%.
- Basic personal amount: $18,952, and non-refundable credits are worth 14% (the lowest rate).
- Federal abatement. Quebec residents get 16.5% off their basic federal tax, because Quebec funds some programs that Ottawa pays for in other provinces. That is why the federal rates look lower in Quebec.
- Deduction for workers. 6% of employment income, up to $1,450 for 2026, comes off Quebec taxable income (not federal).
- Quebec's own contributions. Instead of CPP, Quebec workers pay the Quebec Pension Plan: 6.30% between $3,500 and $74,600, plus 4% QPP2 up to $85,000. They also pay QPIP (parental insurance, 0.430% up to $103,000) and a lower EI rate of 1.30%.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $54,345 | 14% | $7,608 |
| $54,345 – $108,680 | 19% | $17,932 |
| $108,680 – $132,245 | 24% | $23,588 |
| Over $132,245 | 25.75% | — |
Quebec tax is calculated on Quebec taxable income, after the deduction for workers. Source: Revenu Québec.
How Quebec compares
The same salary pays a different amount in each province: federal tax is the same everywhere (except for the Quebec abatement), provincial tax is not.
| # | Province / territory | Total tax | Average |
|---|---|---|---|
| 1 | Nunavut | $10,812 | 14.4% |
| 2 | Northwest Territories | $11,867 | 15.8% |
| 3 | British Columbia | $11,920 | 15.9% |
| 4 | Yukon | $11,975 | 16.0% |
| 5 | Alberta | $12,269 | 16.4% |
| 6 | Ontario | $12,704 | 16.9% |
| 7 | Saskatchewan | $13,824 | 18.4% |
| 8 | New Brunswick | $14,529 | 19.4% |
| 9 | Manitoba | $14,606 | 19.5% |
| 10 | Newfoundland and Labrador | $14,894 | 19.9% |
| 11 | Prince Edward Island | $15,315 | 20.4% |
| 12 | Quebec | $15,322 | 20.4% |
| 13 | Nova Scotia | $16,207 | 21.6% |
Federal plus provincial or territorial income tax on employment income, lowest first. Quebec's federal tax is after the abatement.
Questions
How much income tax do I pay on $50,000 in Quebec?
About $7,381 for 2026: $3,303 federal and $4,079 provincial, an average rate of 14.8%. QPP, QPIP and EI add another $3,795, leaving $38,824 after tax.
How much tax on $100,000 in Quebec?
About $24,194 ($11,054 federal and $13,140 provincial), an average rate of 24.2% and a marginal rate of 36.1% on the next dollar.
At what income do you start paying tax in Quebec?
An employee with only the basic credits pays no federal or provincial income tax on a salary up to about $19,200 in 2026. Above that, tax starts at the lowest rates.
How much does an RRSP contribution save in Quebec?
On an $80,000 salary, a $5,000 RRSP contribution cuts 2026 income tax by about $1,806, because it is deducted at your marginal rate. Enter your own amounts in the RRSP field above.
Why are there two tax returns in Quebec?
Quebec collects its own provincial income tax through Revenu Québec, so Quebec residents file a TP-1 for Quebec tax and a T1 with the CRA for federal tax. Everywhere else, provincial tax is calculated on the federal T1.
What is the Quebec abatement?
A 16.5% reduction of basic federal tax for Quebec residents. It reflects programs that Quebec funds itself. On a $75,000 salary, it is worth about $1,350 a year.