Quebec Tax Brackets and Rates 2026
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 give every threshold, the basic personal amounts, and the combined marginal rate at common incomes, verified 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
Marginal rate is the combined federal and Quebec income tax on the next dollar of ordinary income (pension, interest, self-employment). 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
- CPP: 5.95% on earnings between $3,500 and $74,600, plus 4% CPP2 to $85,000 (QPP 6.30%).
- 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 apply these to your own income.
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, 122nd Edition, effective January 1, 2026 (Rev. 26/05)
- 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
- 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)