Quebec Tax Brackets 2026
Quebec tax brackets 2026
| Taxable income | Rate |
|---|---|
| Up to $54,345 | 14% |
| $54,345 – $108,680 | 19% |
| $108,680 – $132,245 | 24% |
| Over $132,245 | 25.75% |
Rates are unchanged from 2025; thresholds were indexed by 2.05% for 2026. The basic personal amount is $18,952 (up from $18,571 in 2025), claimed at 14% for a credit of $2,653.28. Quebec residents file two returns: the federal T1 with the CRA and the provincial TP-1 with Revenu Québec — and the two do not always agree on what counts as income.
The 16.5% federal abatement
Because Quebec runs so many of its own programs, Quebec residents get a 16.5% reduction in their federal tax — the Quebec abatement. It is applied to your basic federal tax after credits, before any other federal adjustment. On a $60,000 salary it saves about $881 of federal tax. This is the single most important number in Quebec take-home pay, and most general Canadian calculators forget it entirely.
QPP and QPIP instead of CPP and EI
Quebec workers do not pay CPP — they pay the Québec Pension Plan (QPP) at 6.30% of pensionable earnings up to $74,600 (maximum $4,479.30), plus QPP2 of 4% on earnings between $74,600 and $85,000. The QPP rate was cut from 6.40% in 2025 to 6.30% in 2026, so beware of articles still quoting the old rate. Quebec also has its own parental insurance: QPIP premiums of 0.430% on earnings up to $103,000 (maximum $442.90). Because QPIP replaces EI parental benefits, Quebec's EI rate is lower — 1.30% instead of 1.63%.
Worked example: $60,000 salary in Quebec
| Amount | |
|---|---|
| Gross salary | $60,000.00 |
| Taxable income (after the 1% additional QPP deduction) | $59,435.00 |
| Federal tax (after 16.5% abatement) | $4,457.51 |
| Quebec tax | $5,393.69 |
| QPP | $3,559.50 |
| QPIP | $258.00 |
| EI (Quebec rate) | $780.00 |
| Take-home pay | $45,551.30 a year ($3,795.94 a month) |
Your marginal rate at $60,000 is 33.65% (20.5% federal after the abatement is roughly 17.1%, plus 19% Quebec, less the abatement effect) — the exact combined marginal rate is 33.65% before payroll deductions. Cross $108,680 and the Quebec rate rises to 24%, taking the combined marginal rate above 40%.
Quebec minimum wage 2026
Quebec's general minimum wage is $16.60 an hour from 1 May 2026 (up from $16.10). Tipped employees get $13.30. On a full-time 40-hour week, $16.60 an hour is $34,528 a year before tax. At that income, Quebec tax after credits is roughly $2,900 and take-home pay is close to $28,500 a year — try it in the Take Home Pay Calculator Canada.
Quebec extras worth knowing
Quebec's tax system has features no other province has: a refundable solidarity tax credit for low-income households, subsidised childcare at $9.35 a day (2026 rate for the reduced-contribution spaces), and the QPP's more generous retirement benefits at 65. The trade-off is complexity — two returns, two pension plans, and rates that change on a different schedule from the rest of Canada. If you move to or from Quebec mid-year, get advice: the part-year rules are the most complicated in the country.
Related: Take Home Pay Calculator Canada · Ontario Tax Brackets 2026 · Tax Brackets Canada 2026 · Alberta Tax Brackets 2026
Sources: Revenu Québec, “Guide for Employers — Source Deductions and Contributions 2026” (TP-1015.G-V) and “Formulas to Calculate Source Deductions” (TP-1015.F-V); Retraite Québec (QPP 2026); Gouvernement du Québec, Information Bulletin 2025-8 (QPP/QPIP rate cuts); CNESST, “Minimum wage in Québec”; CRA Guide T4032-QC (Jan 2026). Checked 13 November 2026.