How Quebec income tax works
| Taxable income 2026 | Quebec rate |
|---|---|
| Up to $54,345 | 14% |
| $54,345 – $108,680 | 19% |
| $108,680 – $132,245 | 24% |
| Over $132,245 | 25.75% |
- Basic personal amount: $18,952, credited at 14%.
- Deduction for workers: 6% of employment income up to $1,450.
- QPP: 6.30% (5.30% base + 1% first additional) on earnings between $3,500 and $74,600, plus 4% QPP2 up to $85,000. The additional part is deductible.
- EI at 1.30% and QPIP at 0.43%.
- Federal tax uses the normal federal brackets and credits, then is cut by the 16.5% Quebec abatement.
Worked example: $60,000 in Quebec
Employment income $60,000, Quebec, 2026
Quebec tax is $5,647 and federal tax after the abatement $4,427. QPP takes $3,560, EI $780 and QPIP $258, leaving $45,329.
Take-home pay$45,329per year · Quebec
- Per month
- $3,777
- Every two weeks
- $1,743
- Marginal rate
- 42.96%tax + CPP/EI on next $
| Item | Year | Month | Bi-weekly | Week |
|---|---|---|---|---|
| Gross income | $60,000.00 | $5,000.00 | $2,307.69 | $1,153.85 |
| Federal taxafter 16.5% Quebec abatement | −$4,427.35 | −$368.95 | −$170.28 | −$85.14 |
| Quebec tax | −$5,646.62 | −$470.55 | −$217.18 | −$108.59 |
| QPP | −$3,559.50 | −$296.63 | −$136.90 | −$68.45 |
| EI premiums | −$780.00 | −$65.00 | −$30.00 | −$15.00 |
| QPIP premiums | −$258.00 | −$21.50 | −$9.92 | −$4.96 |
| Take-home pay | $45,328.53 | $3,777.38 | $1,743.41 | $871.70 |
At $100,000 the take-home is $69,585, with a marginal rate of about 36.49%.
What changed for 2026
Quebec indexed its tax system by 2.05%: the first bracket now ends at $54,345 and the basic personal amount is $18,952. The QPP rate fell to 6.30% (the base rate dropped from 5.40% to 5.30%), the QPIP employee rate fell from 0.494% to 0.43% and the Quebec EI rate to 1.30%.
Tips for Quebec taxpayers
- Claim the solidarity tax credit on your Quebec return — it is paid monthly or quarterly to low and middle-income households.
- RRSP contributions reduce both Quebec and federal tax; Quebec’s higher rates make them worth more than in most provinces.
- The work premium (prime au travail) supplements low employment income; it is claimed on the TP-1.
- QST is 9.975% on top of 5% GST — see the sales tax calculator.