# Quebec taxes: how they differ from the rest of Canada

> How taxes work in Quebec: two returns, the federal abatement, QPP and QPIP, the QST, and the 2026 brackets and amounts.

Quebec runs its own tax system next to the federal one. That means two returns, a pension plan of its own, its own parental insurance and its own sales tax. Here is what is different, in English, with the 2026 numbers.

**Short answer:** Quebec residents file two returns, pay QPP and QPIP instead of CPP, and pay 14.975% GST and QST on most purchases.

## Why do Quebec residents file two returns?

People in Quebec file a federal return with the CRA and a provincial return with Revenu Quebec. The federal tax is lower for Quebec residents because of a federal reduction called the abatement, which is 16.5% of basic federal tax. Quebec then collects its own income tax. The deadlines are the same as elsewhere, April 30 for most people, June 15 for self-employed people with the balance still due April 30.

## What are the 2026 Quebec income tax brackets?

| 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 Quebec basic personal amount is $18,952 for 2026, and the province indexed its system by 2.05%. For the rest of the table see the [brackets by province](https://tax-services.ca/canada-tax-brackets) and the [Quebec page](https://tax-services.ca/provinces/quebec).

## How do QPP, QPIP and EI differ?

| Item | Quebec, 2026 |
| --- | --- |
| QPP (replaces CPP) | 6.30% on earnings from $3,500 to $74,600, up to $4,479.30 |
| QPP second contribution | 4% from $74,600 to $85,000, up to $416 |
| QPIP (parental insurance) | 0.430% on up to $103,000 of earnings, up to $442.90 |
| EI | 1.30% on up to $68,900, up to $895.70 |

EI is cheaper in Quebec because QPIP pays parental benefits instead of EI. Employers pay their own share of each. To see the effect on a paycheque, use the [take-home pay calculator](https://tax-services.ca/calculators/payroll-salary/take-home-pay-calculator) and pick Quebec, or look at [take-home pay by province](https://tax-services.ca/take-home-pay-by-province).

## How does the sales tax work?

Quebec charges GST of 5% and QST of 9.975%, so 14.975% together on most purchases. Since July 15, 2026, QST no longer applies to certain food items, toilet paper and facial tissues. See the [sales tax by province](https://tax-services.ca/sales-tax-by-province) table and the [GST and QST calculator](https://tax-services.ca/calculators/sales-tax/gst-qst-calculator).

## What else is worth knowing?

- Quebec uses its own payroll form (the TD1 has a Quebec version). See [TD1 for Quebec](https://tax-services.ca/articles/td1-quebec).
- Quebec has a refundable solidarity tax credit that depends on family income, and a one-time credit for groceries and energy has been announced for 2026. See the [Quebec page](https://tax-services.ca/provinces/quebec) for details and sources.
- The [Quebec income tax calculator](https://tax-services.ca/income-tax-calculator/quebec-income-tax-calculator) works out both the federal and the provincial part.

## Where does this information come from?

The Quebec figures come from Revenu Quebec and the Quebec government ([Revenu Quebec](https://www.revenuquebec.ca/en/)) and the [Canada Revenue Agency](https://www.canada.ca/en/revenue-agency.html) payroll tables. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the [full disclaimer](https://tax-services.ca/disclaimer).

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Source: https://tax-services.ca/quebec-taxes
Last updated: 2026-10-08
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer