Updated Checked by the Tax-Services.ca editorial team How we check
A Quebec tax return is really two returns: one federal T1 for the CRA and one TP-1 for Revenu Québec. Both cover the same income, so most people fill in the figures once in software and send both. For 2025, the filing and payment date was 30 April 2026. On $60,000 of pay, the 2026 tables put federal tax at $4,427.35 and Quebec tax at $5,082.07.
Why does Quebec need its own tax return?
Because Quebec administers its own income tax. Revenu Québec collects the provincial tax and the CRA collects the federal tax, and the CRA publishes a separate 2025 income tax package for Quebec residents. So you can’t file one and assume the other is covered.
Why do the two forms ask for nearly the same things? They start from the same income slips. Employers in Quebec usually give you two of them: the federal T4 and Quebec’s Relevé 1, often called an RL-1. The rules for deductions and credits can differ between the two returns, though, so don’t copy a figure across without reading the line.
When is the Quebec tax return due?
For the 2025 year, Revenu Québec set 30 April 2026 for most people. If you or your spouse ran a business, the filing date moved to 15 June. Any balance you owed was still payable on 30 April. You could file online from 23 February 2026, and processing began on 9 March 2026.
We couldn’t find the 2026 dates yet, so treat all of this as last year’s pattern. Revenu Québec’s page is the place to confirm the new ones. Two more points: a filing that needs a second original return for the same year goes in by mail, and the CRA’s dates for the federal return matched the 30 April and 15 June dates above.
What are the Quebec income tax rates for 2026?
| Taxable income | Quebec rate |
|---|---|
| Up to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| Over $132,245 | 25.75% |
The basic personal amount is $18,952 and it counts as a credit at 14%. These figures come from our 2026 data file, where the brackets and the basic amount are marked as confirmed.
What does a Quebec return work out to on $60,000?
Put $60,000 of employment income into the income tax calculator with Quebec chosen. It shows taxable income of $59,435, federal tax of $4,427.35 and Quebec tax of $5,082.07. That’s $9,509.42, or an average rate of 15.8%.
The federal figure looks low. In Ontario the same pay gives $5,338.30 of federal tax. The calculator applies a 16.5% federal abatement for Quebec residents, a cut to federal tax that goes with Quebec running its own system. The CRA’s line 44000 page on the Quebec abatement says it applies if you were a Quebec resident on 31 December, though the page doesn’t print the percentage, so check the federal return’s own line for it. The calculator also takes off QPP and EI, $4,597.50 here.
What about the next dollar? The marginal tax rate calculator shows the combined rate on extra income, and the tax refund calculator compares your tax with what your employer already took off.
What if you moved to or from Quebec during the year?
Where you lived on 31 December is what counts for the provincial return. Say Julie moves from Gatineau to Ottawa in October. She files for Ontario that year, because she lived there on 31 December, even though most of her pay was earned in Quebec. Keep both employers’ slips, and keep the moving date handy, since the return will ask for it.
Mistakes people make with a Quebec return
The most common is sending only one return. The second isn’t optional for a Quebec resident. Another is starting before every slip has arrived. Gather them all first, then fill in the figures once.
Some people also expect the calculator to match the return to the dollar, and it won’t: it counts the basic amount, the employment and payroll credits, and leaves out benefits, refundable credits and most claims.
And sales tax is a separate matter altogether. The Quebec sales tax rate is 9.975%, on top of the 5% GST. Use the GST and QST calculator for purchases or business sales.
What this page is based on
Filing rules and dates come from Revenu Québec pages on the 2025 return and from the CRA‘s 2025 Quebec tax package and due dates pages. Rates and amounts are from our 2026 Quebec data file. The page on Revenu Québec’s own site wouldn’t load for our checker, so some details rest on search summaries of it. Confirm the dates there before you file. This is an independent guide, not tied to either tax agency.
Frequently asked questions
Do I file one return or two in Quebec?
Two. The federal return goes to the CRA and the provincial TP-1 goes to Revenu Québec.
What was the deadline for the 2025 return?
30 April 2026 for most people. Business owners and their spouses had until 15 June to file, with any balance still due on 30 April.
Can I file both returns in the same software?
Usually, yes. Certified software can prepare both from the same slips. Check that the product you pick handles Quebec.
What is the top Quebec tax rate for 2026?
25.75%, on taxable income over $132,245.
Is the QST part of the income tax return?
No. QST is a sales tax at 9.975% and is reported separately.
- How to file your tax return in Canada: steps and dates
What to gather, when your return is due and how to file in Canada, from the first slip to the notice of assessment that closes the year
- Quebec income tax, QPP and QST in 2026
How Quebec income tax works in 2026: its own return and brackets, the federal abatement, QPP and QPIP contributions, QST, and calculators for Quebec