Quebec Income Tax Brackets 2026
Quebec taxes income in 4 brackets from 14% to 25.75% for 2026; the top rate of 25.75% applies to taxable income over $132,245 for a single filer.
Quebec brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $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.
- Quebec residents file a separate provincial return. QPP replaces CPP, QPIP applies, the EI rate is lower and basic federal tax is reduced by the 16.5% Quebec abatement.
- QPP, EI and QPIP do not earn a Quebec credit; the deduction for workers applies instead.
- The prescription drug insurance premium (RAMQ) paid with the return is not included.
Quebec income tax on common incomes
Single filer, wages only, basic personal amount and payroll credits, 2026 rates. Federal tax is extra.
| Income | Quebec tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,307 | 4.4% | 14% |
| $50,000 | $4,079 | 8.2% | 14% |
| $75,000 | $8,466 | 11.3% | 19% |
| $100,000 | $13,140 | 13.1% | 19% |
| $150,000 | $24,843 | 16.6% | 25.75% |
| $200,000 | $37,718 | 18.9% | 25.75% |
| $300,000 | $63,468 | 21.2% | 25.75% |
Federal brackets
Federal income tax applies on top of Quebec's. Canada federal brackets for 2026.
Frequently asked questions
What are the Quebec income tax brackets for 2026?
Quebec taxes income in 4 brackets from 14% to 25.75% for 2026; the top rate of 25.75% applies to taxable income over $132,245 for a single filer.
How much provincial income tax is owed on $75,000?
About $8,466 for a single filer with no other deductions: an average rate of 11.3%, with the last dollar taxed at 19%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the Quebec basic personal amount for 2026?
$18,952. Income up to it is effectively tax-free: it's a credit at the lowest rate.
Take-home pay in Quebec
Sources
- Ministère des Finances du Québec, Parameters of the Personal Income Tax System for 2026, Table 3 (bracket thresholds, basic personal amount, deduction for workers maximum; checked October 15, 2026)
- Revenu Québec income tax rates (14%, 19%, 24%, 25.75%) (rates; checked October 15, 2026)
- Revenu Québec line 201, deduction for workers (6% of eligible work income) (deduction for workers rate; checked October 15, 2026)
- CRA T4127 Tables 8.4 to 8.6, QPP 2026 base, first and second additional rates (QPP; checked October 15, 2026)
- CRA T4127 Table 8.8, Quebec Parental Insurance Plan 2026 (QPIP; checked October 15, 2026)
- CRA EI premium rates and maximums (Quebec rate) (EI Quebec rate; checked October 15, 2026)
- CRA GST/HST calculator and rates: GST/HST and PST by province (HST in Nova Scotia 14% from April 1, 2025) (sales tax; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.