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Quebec income tax, QPP and QST in 2026

Updated Checked by the Tax-Services.ca editorial team How we check

In short

Quebec files its own return and taxes income at 14%, 19%, 24% and 25.75% after a federal abatement of 16.5%. Workers pay QPP, not CPP, and sales tax is the 9.975% QST plus the 5% GST.

Quebec runs its own income tax system. You file a Quebec return with Revenu Québec on top of the federal one, and the province has its own pension plan, its own parental insurance and its own sales tax. The guide to how income tax works explains the general layers, and the province index compares the others.

What are the Quebec income tax brackets for 2026?

Quebec takes 14% of your first $54,345 of taxable income, 19% up to $108,680, 24% up to $132,245 and 25.75% on anything above. The basic personal amount is $18,952, and the main credits count at 14% of the amount you claim.

Take $60,000 of taxable income. The first $54,345 costs you $7,608 and the other $5,655 costs you $1,074. The basic amount credit takes off $2,653, which leaves about $6,029 of Quebec tax.

Other credits, and the abatement on your federal tax, will change your final figure, so treat this as a starting point and not as what you’ll owe. Quebec’s system has more moving parts than any other province’s, and that’s the reason to run the full calculator.

Since Quebec collects its own tax, federal tax is cut for Quebec residents by an abatement of 16.5%. The limits page lists the federal brackets it applies to.

How do QPP and QPIP work?

Quebec swaps two federal programs for its own.

Quebec employees pay into the Quebec Pension Plan instead of the CPP. The employee rate is 6.3% on earnings between $3,500 and $74,600, plus 4% on earnings from $74,600 up to $85,000. The Quebec Parental Insurance Plan takes 0.43% of earnings up to $103,000, a maximum of $442.90.

EI costs less in Quebec too, 1.30%. That’s because QPIP covers parental benefits, so you don’t pay twice. The take-home pay calculator applies all of this when you pick Quebec.

How does sales tax work in Quebec?

You pay the 5% GST and the 9.975% QST, 14.975% together on most goods and services. The GST and QST calculator adds both. Buying a home? The welcome tax calculator estimates the transfer duty.

Where do the Quebec figures come from?

We couldn’t read Revenu Québec’s own pages when we checked, so these numbers come from Finances Québec, Retraite Québec and the CRA. Confirm them with Revenu Québec before you file, because you’re the one who signs the return. The Quebec income tax calculator page shows an estimate.

Guides about Quebec

Frequently asked questions

Do I file two tax returns in Quebec?

Yes. You file the federal return with the CRA and a Quebec return with Revenu Québec. Quebec is the only province that collects its own income tax this way.

What is the federal abatement?

A 16.5% reduction of federal tax for Quebec residents. It reflects the fact that Quebec runs its own programs.

What is the QST rate?

9.975%, charged on top of the 5% GST. Together that is 14.975% on most goods and services.

Why should I double-check Quebec figures?

Revenu Québec's own pages could not be read when we checked, so these figures come from Finances Québec, Retraite Québec and the CRA. Confirm them with Revenu Québec before you file.

Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.

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