Tax · Quebec
Quebec income tax.
Estimate your 2026 Quebec and federal income tax, net income, effective rate and marginal rate.
A Quebec income tax calculator for the 2026 tax year, using Revenu Québec’s own brackets and the 16.5% federal abatement that applies to Quebec residents.
Quebec is the only province that collects its own income tax, so the numbers here come from two different governments. Getting the abatement wrong overstates a Quebec federal tax bill by about $1,870 on an $85,000 income.
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Your Quebec tax
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Quebec collects its own income tax
Quebec is the only province that assesses and collects its own personal income tax. Everywhere else in Canada the CRA collects both halves on one T1 return; a Quebec resident files two returns — the federal T1 to the CRA and the provincial TP-1 to Revenu Québec.
That is not an administrative footnote. It means Quebec sets its own brackets, its own credits and its own deadlines, and it is why a Quebec figure produced by a generic Canadian calculator is usually wrong in both directions at once: the provincial tax is understated and the federal tax is overstated.
| Taxable income | Rate |
|---|---|
| $0 – $54,345 | 14% |
| $54,345 – $108,680 | 19% |
| $108,680 – $132,245 | 24% |
| Over $132,245 | 25.75% |
Quebec’s basic personal amount is $18,952, far higher than Ontario’s $12,989, and its top rate of 25.75% starts at $132,245 — the lowest top-bracket threshold of the four largest provinces, where Ontario’s does not begin until $220,000 and British Columbia’s until $265,545. Quebec taxes middle incomes heavily and reaches its ceiling early.
The 16.5% federal abatement
Because Quebec administers programs the federal government runs elsewhere, Quebec residents get the Quebec abatement: basic federal tax is reduced by 16.5%. A Quebec resident and an Ontario resident on identical incomes do not owe the same federal tax, and the Quebec one owes about a sixth less.
This is the single most common error in Canadian tax calculators. Applying the same federal number to Quebec as to Ontario overstates a Quebec resident’s federal tax by about $1,870 on an $85,000 income. The calculator above applies the abatement.
Combined rates look different in Quebec
Add the abated federal tax to Quebec’s own brackets and the top combined marginal rate is 53.31% — close to Ontario’s 53.53%, arrived at by an entirely different route. Quebec gets there with a high provincial rate and a discounted federal one; Ontario gets there with a low provincial rate multiplied up by a surtax.
Quebec has no surtax and no health premium in the Ontario sense. It does not need either: its bracket rates already do that work.
Federal tax is the same everywhere
Only the provincial half of the bill changes with your address. The 2026 federal brackets below apply identically in every province and territory, and the federal basic personal amount is $16,452, clawed back on a straight line to $14,829 between $181,440 and $258,482 of net income.
| Taxable income | Rate |
|---|---|
| $0 – $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Sources
Every rate, threshold and ceiling on this page is taken from the official publication linked below. Last verified 2 September 2026.
- Revenu Québec — Income tax rates
- CRA — Federal income tax rates and brackets
- CRA T4127 — federal basic personal amount and its phase-out — $16,452 falling to $14,829 between $181,440 and $258,482
Frequently asked questions
Why do I file two tax returns in Quebec?
Quebec is the only province that collects its own personal income tax. You file a federal T1 return with the CRA and a separate provincial TP-1 return with Revenu Québec.
Every other province has the CRA collect provincial tax on its behalf through a single return.
What is the Quebec abatement?
Quebec residents reduce their basic federal tax by 16.5%. It exists because Quebec administers several programs the federal government delivers in other provinces, and it is applied automatically on the federal return.
It is why a Quebec resident pays less federal tax than an Ontario resident on the same income, and why Quebec’s higher provincial rates are less punishing than they first appear.
What is the top tax rate in Quebec for 2026?
Quebec’s top provincial rate is 25.75% on taxable income over $132,245. Combined with abated federal tax, the top marginal rate is about 53.31%.
Quebec reaches its top bracket at a lower income than any of the other three largest provinces: Ontario’s does not begin until $220,000, British Columbia’s until $265,545 and Alberta’s until $370,220.
Does this calculator handle QPP instead of CPP?
This page estimates annual income tax, which does not depend on QPP or CPP. Payroll deductions do.
For QPP, QPIP and Quebec’s reduced EI rate, use the Quebec payroll calculator, which follows CRA’s T4127 formulas and Revenu Québec’s published rates.
Disclaimer
Estimate only — not tax advice. Figures use 2026 federal and Quebec brackets and the basic personal amount, and exclude every other credit and deduction, including provincial low-income reductions and the credits for CPP and EI. Your filed return will differ. Confirm anything that matters with the CRA, Revenu Québec or a professional adviser.