Quebec tax rates for 2026 run across four personal income tax brackets from 14% to 25.75%, a 9.975% provincial sales tax, an 11.5% general corporate rate, and a stack of mandatory payroll contributions that residents pay on top of federal tax. Because Quebec administers its own system through Revenu Québec, you file two returns each year, and the combined federal-provincial top marginal rate on personal income reaches roughly 53.3%.
Personal Income Tax Brackets
Quebec’s four progressive brackets apply each rate only to the dollars that fall inside it. For 2026, Revenu Québec publishes the following:1Revenu Québec. Income Tax Rates
- 14% on taxable income up to $54,345
- 19% on the portion between $54,345 and $108,680
- 24% on the portion between $108,680 and $132,245
- 25.75% on every dollar above $132,245
Someone with $80,000 in taxable income pays 14% on the first $54,345 and 19% on the remaining $25,655. The 19% rate never touches the lower tier. Crossing into a new bracket does not reprice all of your income at the higher rate.
Bracket thresholds rise each year through automatic indexation. The 2026 factor is 2.05%, and it also lifts the basic personal amount and most other fixed-dollar figures in the provincial system.2Gouvernement du Québec. Indexing of the Parameters of the Personal Income Tax System for the 2026 Taxation Year
How Quebec Tax Combines With Federal Tax
Quebec residents pay federal income tax as well, but the federal portion is reduced by the Quebec Abatement, a 16.5-percentage-point cut to basic federal tax. Of that, 13.5 points come from the Alternative Payments for Standing Programs, which recognizes that Quebec funds certain social programs the federal government subsidizes elsewhere, and 3 points relate to the discontinued Youth Allowances Program.3Canada.ca. Quebec Abatement
The abatement does not appear on the provincial return. It shows up as a credit on line 44000 of the federal return and reduces the amount owed to the CRA. It only offsets federal tax, so it does not soften the provincial brackets above.
Once the adjusted federal rates are layered on the Quebec rates, the combined top marginal rate for 2026 lands at about 53.3% on income above the highest federal threshold of $258,482. At more moderate incomes, someone in Quebec’s $108,680–$132,245 bracket who is also in the 26% federal bracket faces a combined marginal rate in the mid-40s after the abatement. Exact figures depend on where your income falls, because the federal and Quebec bracket thresholds do not line up at the same dollars.
Basic Personal Amount and the Solidarity Credit
Quebec shelters the first slice of income from provincial tax through the basic personal amount. For 2026 it is $18,952, up from $18,571, following the 2.05% indexation. Multiplied by the 14% bottom-bracket rate, it produces a non-refundable credit worth roughly $2,653. In practical terms, you owe no Quebec income tax on your first $18,952 of earnings.1Revenu Québec. Income Tax Rates
The solidarity tax credit is a separate, refundable credit for low- and middle-income households. It helps offset the QST and housing costs, and includes a component for residents of northern villages. Because it is refundable, it pays out even if you owe no tax. Eligibility for the July 2026 to June 2027 payment period is based on your situation as of December 31, 2025, and you claim it on your provincial return.4Revenu Québec. Solidarity Tax Credit
Quebec Sales Tax
The Quebec Sales Tax (QST) is 9.975% and has held at that rate since 2013.5Revenu Québec. Tables of GST and QST Rates Combined with the 5% federal Goods and Services Tax, consumers pay 14.975% on most purchases. The QST is calculated on the pre-GST selling price, so the two taxes do not compound.
Not everything carries the full rate. Basic groceries like bread, milk, vegetables, eggs, meat, and fish are zero-rated, meaning the tax applies at 0%.6Revenu Québec. Grocery and Convenience Stores Prescription drugs and certain medical devices are also zero-rated under specific conditions.7Revenu Québec. The QST and the GST/HST: How They Apply to Medical Devices and Drugs Most health-care services are fully exempt, so no GST or QST applies. Restaurant meals, retail goods, and professional services carry the full 14.975%.
Corporate Tax Rates
Quebec’s general corporate income tax rate is 11.5%.8Gouvernement du Québec. Ministère des Finances – Information Bulletin 2026-3 Canadian-controlled private corporations that meet certain conditions can claim a small business deduction that drops the effective rate to 3.2% on the first $500,000 of eligible active business income.9Revenu Québec. Increase in the Small Business Deduction Rate
The reduced rate is not automatic. Paid-up capital (including associated corporations) must be $10 million or less, and adjusted aggregate investment income must be $50,000 or less. Both thresholds phase out gradually, and the business limit disappears entirely once paid-up capital hits $50 million or investment income reaches $150,000.9Revenu Québec. Increase in the Small Business Deduction Rate
Quebec adds an operational test on top. Employees must have logged at least 5,500 remunerated hours during the tax year, or during the prior year on a consolidated basis with associated corporations. Between 5,000 and 5,500 hours, the deduction rate shrinks on a sliding scale. Below 5,000 hours, the deduction disappears and the full 11.5% rate applies. Corporations in the primary and manufacturing sectors qualify regardless of hours.8Gouvernement du Québec. Ministère des Finances – Information Bulletin 2026-3
Payroll Contributions on Every Paycheque
Beyond income tax, two provincial deductions come off Quebec employees’ pay: the Quebec Pension Plan (QPP) and the Quebec Parental Insurance Plan (QPIP). They are provincial equivalents of the Canada Pension Plan and the federal EI parental benefits.
Quebec Pension Plan
QPP contributions start once employment earnings exceed the $3,500 exemption. Employee rates for 2026:10Retraite Québec. Contributions to the Québec Pension Plan
- Base plan: 5.3% on earnings up to $74,600
- First additional plan: 1% on the same earnings
- Second additional plan: 4% on earnings between $74,600 and $85,000
Employers match all three contributions, so the combined base and first-additional cost reaches 12.6% of pensionable earnings between $3,500 and $74,600. No contributions apply above $85,000.
Quebec Parental Insurance Plan
QPIP funds parental and maternity benefits. The 2026 employee premium is 0.430% on insurable earnings up to $103,000, capping the maximum annual employee premium at $442.90. Employers pay 0.602%.11Revenu Québec. Maximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate
Prescription Drug Insurance Premium
Every Quebec resident must carry prescription drug insurance, either through an employer’s group plan or the public plan run by the Régie de l’assurance maladie du Québec. If you are covered by the public plan, the premium is calculated on your tax return and added to your tax bill. The maximum annual premium is $766 per person, adjusted each July 1.12Régie de l’assurance maladie du Québec. Annual Premium Newcomers are often surprised by it because it appears as a lump sum on the provincial return, and it applies even if you filled no prescriptions during the year.
Filing Deadlines
Because Quebec runs its own tax system, you file two separate returns each spring: a federal return with the CRA and a provincial TP-1 return with Revenu Québec.13Canada Revenue Agency. Quebec – 2025 Income Tax Package The deadline for most individuals is April 30. Self-employed taxpayers and their spouses have until June 15 to file, but any balance owing is still due by April 30.
Late filing is expensive. Revenu Québec charges a 5% penalty on the unpaid balance, plus 1% for each full month the return is late, up to 12 months, with interest accruing on top from the original due date.14Revenu Québec. Late-Filing Penalties