2026 tax year · Revenu Québec and CRA rates
Quebec tax brackets 2026
Every provincial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in Quebec.
Provincial rates
14%–25.75%
4 brackets
Basic personal amount
$18,952
provincial, 2026
Marginal rate at $100k
36.12%
federal + provincial
Top combined rate
53.31%
over $258,482
| 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.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $54,345 | 25.69% |
| $54,345 – $58,523 | 30.69% |
| $58,523 – $108,680 | 36.12% |
| $108,680 – $117,045 | 41.12% |
| $117,045 – $132,245 | 45.71% |
| $132,245 – $181,440 | 47.46% |
| $181,440 – $258,482 | 49.97% |
| Over $258,482 | 53.31% |
The rate on the next dollar of ordinary income such as salary. Federal rates are shown after the 16.5% Quebec abatement. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
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%.
Example: tax on $75,000 in Quebec
On a $75,000 salary in Quebec, taxable income is $74,273 federally and $72,823 for Quebec (after the deduction for workers), once the enhanced part of QPP is deducted. Each slice is taxed at its own rate:
Quebec
- 14% on $54,345 = $7,608.30
- 19% on $18,478 = $3,510.82
$11,119.12 before credits → $8,465.84 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $6,855.72 after credits and the abatement.
Total income tax: $15,321.56, an average rate of 20.4%, even though the top slice is taxed at 34.6% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the Quebec tax brackets for 2026?
14% on the first $54,345, 19% from $54,345 to $108,680, 24% from $108,680 to $132,245, 25.75% over $132,245 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in Quebec?
36.12% combined: 17.12% federal (after the abatement) and 19% provincial. That is the rate on the next dollar of salary; the average rate on $100,000 is 24.2%.
What is the top tax rate in Quebec?
53.31% on taxable income over $258,482, combining the top federal rate of 33% (27.56% after the abatement) and the top provincial rate of 25.75%.
What is the basic personal amount in Quebec for 2026?
$18,952 for provincial tax, and $16,452 for federal tax. With CPP/QPP, EI and the other basic credits, an employee in Quebec pays no income tax up to about $19,200 of salary and no provincial tax up to about $20,300.
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.