Quebec · payroll · 2026
Bonus tax in Quebec for 2026.
Enter your annual salary and bonus. See the income tax, QPP, QPIP and EI taken off a Quebec bonus and what you keep, using the CRA bonus method.
A bonus is not taxed at a special rate. CRA withholds the difference between your annual tax with the bonus and without it. On a $60,000 salary in Quebec, a $10,000 bonus has about $3,495.12 of income tax and $788.70 of QPP, QPIP and EI withheld, leaving $5,716.18.
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Bonus tax in Quebec: worked examples
Salary $60,000, claim code 1 (basic personal amount only), one bonus in the year.
| Bonus | Income tax | QPP, QPIP, EI | You keep |
|---|---|---|---|
| $5,000.00 | $1,746.73 | $401.50 | $2,851.77 |
| $10,000.00 | $3,495.12 | $788.70 | $5,716.18 |
| $25,000.00 | $8,709.85 | $1,559.00 | $14,731.15 |
How CRA taxes a bonus
CRA does not use the 10%, 20% and 30% lump-sum withholding rates for bonuses; it says a bonus is not a lump-sum payment. Employers use the bonus or irregular payments method: if your yearly pay including the bonus is $5,000 or less they withhold 10% of the bonus, and otherwise they withhold the annual tax with the bonus minus the annual tax without it, plus QPP, QPIP and EI.
In Quebec the QPP replaces the CPP, QPIP applies on top of a reduced EI rate, and Revenu Québec runs its own withholding formula for provincial tax. CRA's T4127 publishes no Quebec provincial formula, so the Quebec part of this estimate uses Quebec's annual brackets and may differ from what your payroll system withholds. CRA's flat 10% rule for small bonuses is federal income tax only.
Quebec compared with other provinces
The same $60,000 salary and $10,000 bonus in each province (RRSP set to zero). The table below updates with your inputs.
| Province | Income tax | CPP/QPP, EI, QPIP | You keep |
|---|---|---|---|
| Ontario | $2,813.42 | $740.07 | $6,446.51 |
| British Columbia | $2,666.35 | $740.07 | $6,593.58 |
| Alberta | $2,843.38 | $740.07 | $6,416.55 |
| Quebec | $3,495.12 | $788.70 | $5,716.18 |
| Manitoba | $3,133.01 | $740.07 | $6,126.92 |
| Saskatchewan | $3,110.18 | $740.07 | $6,149.75 |
| Nova Scotia | $3,489.24 | $740.07 | $5,770.69 |
| New Brunswick | $3,265.72 | $740.07 | $5,994.21 |
| Newfoundland & Labrador | $3,319.70 | $740.07 | $5,940.23 |
| Prince Edward Island | $3,322.80 | $740.07 | $5,937.13 |
Other provinces: Ontario, British Columbia, Alberta, Manitoba, Saskatchewan, Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island.
Not modelled: TD1 credits beyond the basic personal amount, several bonuses in one year, bonus paid after earnings have already reached the CPP or EI maximum (handled only through your annual salary), taxable benefits, and the special calculation for qualifying retroactive lump-sum payments of $3,000 or more. Your payroll provider's figure is the one that matters on payday.
Sources (checked October 2026).
- CRA: Lump-sum payments (bonuses are not lump-sum payments)
- CRA: Calculate income tax deductions (bonus or irregular payments)
- CRA T4127 Payroll Deductions Formulas, 2026 editions (122nd edition linked; Chapter 4, tax on bonuses, and the 2026 federal and provincial tables)
Frequently asked questions
How much tax will I pay on a bonus in Quebec?
It depends on your salary. CRA works out the tax on a bonus as your annual tax with the bonus minus your annual tax without it, so the bonus is taxed at your marginal federal plus Quebec rate, not at a fixed bonus rate. On a $60,000 salary, a $10,000 bonus in Quebec comes to about $3,495.12 of income tax (34.95%) plus $788.70 of QPP, QPIP and EI.
Is a bonus taxed at the 10%, 20% or 30% lump-sum rates?
No. Those rates are for RRSP, RRIF and pension payouts and retiring allowances. CRA says a bonus is not a lump-sum payment for income tax purposes and has its own bonus or irregular payments method. If you are looking for the RRSP withdrawal rates, use the RRSP withdrawal withholding calculator.
What is the 15% bonus rule (10% in Quebec)?
If your total remuneration for the year including the bonus (less allowed deductions such as RRSP or RPP contributions) is $5,000 or less, the employer deducts 10% (federal income tax only; Revenu Québec handles Quebec tax) of the bonus. Above $5,000 the with-and-without-bonus method applies. This calculator switches rules automatically.
Are CPP/QPP and EI taken off a bonus?
Yes. Bonuses count as pensionable and insurable earnings, so QPP, QPIP and EI are deducted from the bonus until you reach the annual maximums for the year. If your salary already reaches those maximums, little or none is taken from the bonus.
Will I get some of the withholding back at tax time?
Possibly. Withholding is a prepayment. Your actual Quebec and federal tax is settled on your return, where the bonus is part of your income for the year. If you also contribute to an RRSP, the deduction can lower the bill.
Estimate only, not tax advice
This applies CRA's published bonus method to the 2026 T4127 tables. It does not replace your payroll system or your tax return. Nothing you enter leaves your browser and nothing is stored.