Quebec Income Tax Rates 2026 | Tax Brackets and Credits
Updated
Quebec is the only province that administers its own income tax system through Revenu Québec, which means residents file two tax returns every year — a federal T1 and a provincial TP-1. With four brackets topping out at 25.75% and a combined top rate of 53.31%, Quebec has some of the highest provincial rates in Canada. But the headline number doesn’t tell the full story: the 16.5% federal abatement reduces your federal tax, subsidized $9/day childcare saves families up to $10,000/year, tuition is among the lowest in North America, and the Solidarity Tax Credit returns GST/QST and housing costs to lower-income residents.
Quebec Tax System
Unique in Canada
Feature
Quebec Difference
Separate return
TP-1 provincial
Own credits
Different from federal
Revenu Québec
Administers
Federal abatement
16.5% reduction
Federal Quebec Abatement
Why It Exists
Details
Quebec administers own programs
Some federal programs not used
16.5% reduction
On federal tax
Net result
Slightly lower federal
Quebec Tax Brackets 2026
Provincial Tax Rates
Each portion of taxable income
Rate
$0.00 to $54,345.00
14%
$54,345.01 to $108,680.00
19%
$108,680.01 to $132,245.00
24%
Over $132,245.01
25.75%
Source: Revenu Québec – Income Tax Rates, 2026. Verified August 28, 2026. Quebec administers its own separate provincial tax system (not collected by CRA). Quebec residents receive a 16.5% federal tax abatement to compensate.
Combined Federal + Quebec Rates
Each portion of taxable income
Combined Federal + Quebec Rate
Up to $54,345.00
28%
$54,345.00 to $58,523.00
33%
$58,523.00 to $108,680.00
39.5%
$108,680.00 to $117,045.00
44.5%
$117,045.00 to $132,245.00
50%
$132,245.00 to $181,440.00
51.75%
$181,440.00 to $258,482.00
54.75%
Over $258,482.00
58.75%
Combined marginal rate = federal rate + Quebec rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and Revenu Québec – Income Tax Rates, verified August 28, 2026.
Quebec Tax Credits
Basic Personal Credits
Credit
2026 Amount
Basic personal amount
~$18,056
Amount for spouse
Varies
Amount for dependant
Varies
Age amount (65+)
~$3,807
Quebec-Specific Credits
Credit
Details
Work premium
For low-income workers
Solidarity tax credit
QST, housing, northern
Childcare expenses
Up to $11,000/child
Home support for seniors
Significant
Solidarity Tax Credit
Components
Component
Maximum
GST/QST component
~$330/adult
Housing component
~$712
Northern village
Additional
Eligibility
Requirement
Details
Quebec resident
On December 31
Filed returns
Both federal and Quebec
Income-tested
Reduced at higher income
Quebec Childcare Advantage
Subsidized Daycare
Feature
Details
Daily rate
~$9.10/day
Availability
CPE and subsidized
Savings
Thousands per year
Childcare Expense Credit
Maximum
Amount
Per child under 7
~$11,000
Refundable
Yes
Rate
26-75% depending on income
Tax Calculation Example
$100,000 Income in Quebec
Level
Calculation
Tax
Federal (before abatement)
Standard brackets
~$16,700
Quebec abatement
16.5% reduction
-~$2,755
Net federal
~$13,940
Quebec 1
$54,345 × 14%
$7,608
Quebec 2
$45,655 × 19%
$8,674
Total
~$30,220
Before credits.
Filing in Quebec
Two Tax Returns
Return
Agency
T1 Federal
CRA
TP-1 Provincial
Revenu Québec
Key Differences
Item
Federal
Quebec
RRSP deduction
Same room
Same room
Childcare
Federal rules
Quebec rules
Medical expenses
Federal threshold
Quebec threshold
Charitable donations
Federal credit
Quebec credit
Quebec-Only Deductions
Deduction
Details
Union/professional dues
Full deduction vs credit
QPP contributions
Instead of CPP
QPIP premiums
Quebec parental insurance
Quebec Pension Plan (QPP)
Instead of CPP
Feature
QPP
Contribution rate
Slightly higher than CPP
Benefits
Similar to CPP
Enhanced QPP
Quebec version of enhanced CPP
QPP Premiums 2026
Threshold
Rate
Maximum pensionable earnings
~$71,300
Employee contribution
~6.4%
Self-employed
~12.8%
Quebec Health Contributions
Drug Insurance
Coverage
Details
Public plan
Revenu Québec premium
Or private
Through employer
Must have one
Mandatory
Annual Premium
Income Level
Premium
Low income
Reduced/none
Higher income
Up to ~$731
Quebec vs Other Provinces
Tax Comparison
Income
Quebec
Ontario
Alberta
$50,000
~$12,800
~$9,500
~$11,000
$100,000
~$30,200
~$23,900
~$25,500
$150,000
~$52,200
~$44,400
~$42,500
Offsetting Benefits
Quebec Advantage
Value
$9/day childcare
~$10,000/year savings
Lower tuition
~$3,000/year savings
Parental leave
More generous
Drug insurance
Public option
The Bottom Line
Quebec’s higher tax rates are partially offset by the 16.5% federal abatement, generous childcare subsidies, and a robust social safety net. RRSP contributions are particularly valuable here because they reduce both your federal and Quebec tax at high combined marginal rates. File both your T1 and TP-1 returns to claim the Solidarity Tax Credit and childcare expenses. For a comparison across provinces, see our guide on the best provinces for taxes in Canada.