Quebec Tax Brackets 2026: 14.00% to 25.75%
Quebec has 4 provincial tax brackets in 2026, from 14.00% to 25.75%, on top of five federal brackets from 14% to 33%. The tables below list each threshold, the basic personal amounts, and the combined marginal rate at common incomes. We checked them against the CRA and Revenu Québec on September 7, 2026.
Quebec income tax brackets 2026
| Taxable income | Quebec rate |
|---|---|
| Up to $54,345 | 14.00% |
| $54,346 to $108,680 | 19.00% |
| $108,681 to $132,245 | 24.00% |
| Over $132,245 | 25.75% |
Basic personal amount: $18,952. Credit rate: 14.00%. Federal tax is reduced by the 16.5% Quebec abatement.
Federal income tax brackets 2026
| Taxable income | Federal rate | After Quebec abatement |
|---|---|---|
| Up to $58,523 | 14.0% | 11.69% |
| $58,524 to $117,045 | 20.5% | 17.12% |
| $117,046 to $181,440 | 26.0% | 21.71% |
| $181,441 to $258,482 | 29.0% | 24.21% |
| Over $258,482 | 33.0% | 27.56% |
Federal basic personal amount: $16,452, falling to $14,829 for net income above $258,482. Indexation for 2026: 2.0% federal, 2.1% Quebec.
Combined marginal and average rates in Quebec, 2026
The marginal rate is the combined federal and Quebec tax on the next dollar of ordinary income, such as pension, interest or self-employment income. The average rate is total income tax divided by income, for an employee at that salary after the basic credits.
| Income | Marginal rate | Income tax (employee) | Average rate |
|---|---|---|---|
| $30,000 | 25.7% | $2,459 | 8.2% |
| $50,000 | 25.7% | $7,381 | 14.8% |
| $60,000 | 36.1% | $10,074 | 16.8% |
| $75,000 | 36.1% | $15,322 | 20.4% |
| $100,000 | 36.1% | $24,194 | 24.2% |
| $125,000 | 45.7% | $34,222 | 27.4% |
| $150,000 | 47.5% | $45,916 | 30.6% |
| $200,000 | 50.2% | $70,125 | 35.1% |
| $250,000 | 50.2% | $95,231 | 38.1% |
| $300,000 | 53.3% | $121,586 | 40.5% |
Other 2026 figures that matter in Quebec
- QPP: 6.30% on earnings between $3,500 and $74,600, plus 4% QPP2 to $85,000.
- EI: 1.30% up to $68,900, plus QPIP 0.430%.
- TFSA limit $7,000, RRSP limit $33,810, FHSA $8,000 a year.
- OAS clawback threshold $95,323 of 2026 net income.
- Capital gains inclusion rate 50%. Eligible dividend tax credit 11.70% provincial plus 15.02% federal of the grossed-up amount.
Use the Quebec take-home pay calculator or the income tax estimator to see what these mean for your own income.
Frequently asked questions
- What are the Quebec tax brackets for 2026?
- Quebec has 4 provincial brackets in 2026, starting at 14.00% on the first $54,345 of taxable income and reaching 25.75% above $132,245. Federal tax is charged on top, from 14% to 33%.
- What is the highest tax rate in Quebec?
- 53.3% on ordinary income at the top, counting federal and provincial tax together, after the Quebec abatement. That is the rate on the next dollar earned, not on the whole income.
- How much income tax do I pay on $75,000 in Quebec?
- About $15,322 in federal and provincial income tax on a $75,000 salary in 2026, an average rate of 20.4%. QPP, EI and QPIP are deducted as well, which brings the take-home pay to about $53,965.
- What is the basic personal amount in Quebec for 2026?
- $18,952 provincially, and $16,452 federally. Income below those amounts is covered by the basic credit, so no tax is due on it.
Other provinces
AlbertaBritish ColumbiaManitobaNew BrunswickNewfoundland and LabradorNorthwest TerritoriesNova ScotiaNunavutOntarioPrince Edward IslandSaskatchewanYukon
Sources
Every figure on this page comes from one of these primary sources. Data last verified .
- CRA T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (Rev. 26/06)
- CRA – CPP contribution rates, maximums and exemptions
- CRA – Second additional CPP (CPP2) contribution rates and maximums
- ESDC – EI maternity and parental benefits: how much you could receive
- CRA – EI premium rates and maximums
- CRA – Indexation adjustment for personal income tax and benefit amounts
- Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 150(1)(d) and s. 156.1(4): filing deadlines and balance-due day
- Canada Employment Insurance Commission – Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (September 14, 2026)
- Revenu Québec, TP-1015.F-V (2026-01) Formulas to Calculate Source Deductions and Contributions
- Retraite Québec, Québec Pension Plan Figures 2026
- Gouvernement du Québec (Québec.ca), Taux de cotisations au Régime québécois d'assurance parentale (RQAP) — page updated 19 March 2026
- Ministère des Finances du Québec, Parameters of the Personal Income Tax System for 2026 (November 2025)