Quebec Income Tax Calculator 2026

Quebec Income Tax: 2026 Overview

Quebec is the only Canadian province that administers its own personal income-tax system separately from the Canada Revenue Agency. Quebec residents file two distinct tax returns each year — one federal return with the CRA and one provincial return (Déclaration de revenus, TP-1) with Revenu Québec. To compensate residents for the dual filing, the federal government provides the Quebec Abatement, which reduces basic federal tax payable by 16.5% for Quebec residents. The province uses a four-bracket progressive tax structure with rates of 14%, 19%, 24% and 25.75%.

Quebec residents pay into the Quebec Pension Plan (QPP) rather than the Canada Pension Plan (CPP), and into the Quebec Parental Insurance Plan (QPIP) rather than the federal EI maternity/parental program. QPIP premiums (0.430% employee in 2026, with an employer portion) replace the maternity and parental benefits portion of federal EI. Because of this, Quebec residents pay lower federal EI premiums than the rest of Canada. Quebec’s top provincial rate of 25.75% begins at $132,245; the combined federal-provincial top marginal rate of 53.31% applies once income passes the top federal bracket at $258,482 — among the higher rates in Canada. Quebec's basic personal amount for 2026 is approximately $18,952.

Quebec 2026 Tax Brackets

Quebec uniquely files its income tax separately through Revenu Québec, with residents claiming the federal Quebec Abatement (16.5% of basic federal tax). QPP replaces CPP for Quebec workers, and QPIP replaces the maternity/parental component of federal EI. Quebec has its own extensive credit system distinct from the federal one, including the Solidarity Tax Credit (combining QST, housing and northern village components), the Work Premium for low-income workers, the Tax Credit for Childcare Expenses (refundable at higher rates than the federal equivalent), and the Tax Shield credit. The province also imposes a Health Services Fund contribution on certain income types and a Health Contribution that was phased out in 2017.