Quebec Income Tax: Brackets, the Federal Abatement, QPP and QPIP

Quebec runs its own personal income tax system, separate from the CRA’s. Quebec residents file a separate Quebec return with Revenu Québec, and their federal tax is reduced by the refundable Quebec abatement of 16.5% of basic federal tax; someone with a business establishment outside Quebec calculates it on Form T2203. Quebec workers also pay into the Quebec Pension Plan (QPP) instead of the CPP, pay a lower EI premium, and pay a premium to the Quebec Parental Insurance Plan (QPIP).

How brackets work in general is on tax brackets in Canada, and the other provinces are on the income tax by province page.

Quebec tax brackets

Source: Ministère des Finances du Québec – Parameters of the personal income tax system for 2026, 2026. Verified September 5, 2026. Quebec administers its own separate provincial tax system (not collected by CRA). Quebec residents receive a 16.5% federal tax abatement to compensate.

Quebec indexes its tax system every year by the change in its own consumer price index; for 2026 the Ministère des Finances set the rate at 2.05%. That is why the first bracket now ends at $54,345, up from $53,255 in 2025.

Quebec’s basic personal amount is $18,952 for 2026, the third-highest of the ten provinces (Alberta’s is $22,769). Employees can also take the Quebec deduction for workers, up to $1,450, which the tax figures below include.

How the abatement changes federal tax

The abatement is 16.5% of basic federal tax, so a Quebec resident keeps 83.5% of it. Applied to each federal bracket rate, that gives these effective federal rates:

The abatement is claimed on line 44000 of the federal return.

Combined marginal rates in Quebec

A combined federal-plus-provincial table that simply adds bracket rates would overstate Quebec rates, because the federal part is cut by the abatement. With the effective federal rate instead:

These are bracket rates only. The federal basic personal amount shrinks at high incomes (how it works), and QPP, EI and QPIP premiums are payroll deductions on top of income tax. The marginal tax rate calculator shows the rate for a specific income.

QPP, EI and QPIP deductions

The QPP rate is higher than the CPP rate because of its higher base rate; the first additional rate is the same. EI premiums are lower in Quebec because maternity, paternity and parental benefits come from the QPIP instead of EI; QPIP parental leave covers the benefits. The QPIP premium tops out at $442.90 (0.43% of $103,000). For the CPP side, see CPP contribution rates.

Tax on sample salaries in Quebec

2026 income tax for a single person with employment income only, claiming the basic personal amounts and the Quebec deduction for workers, plus, on the federal side only, the Canada employment amount and the QPP, EI and QPIP credits, with the enhanced QPP contributions (the first additional contribution and QPP2) deducted from income; federal tax is shown after the abatement:

The salary after-tax calculator runs the same estimate for any salary.

Quebec refundable credits

The figures above leave out refundable credits paid by Revenu Québec, such as the work premium and the solidarity tax credit; the solidarity credit’s parameters are indexed each July 1 rather than on January 1. Families with children may also get the Quebec family allowance.

Sales tax in Quebec is the GST plus the Quebec sales tax, covered in Quebec sales tax. For Atlantic Canada, see New Brunswick and Nova Scotia income tax.

Hourly wages and take-home pay in Quebec

A Quebec hourly wage converts to a yearly salary the same way as anywhere else, but the take-home figure doesn’t, because of the separate Quebec return and the QPP, EI and QPIP deductions described above. The table below shows Quebec take-home pay for a range of hourly wages with all of those deductions included.

Converting an hourly wage to a salary

The yearly salary is calculated as rate × weekly hours × paid weeks. The arithmetic is explained step by step in how to calculate annual salary from an hourly rate, and the national hourly to salary calculator converts between every pay period.

Quebec take-home pay at common hourly wages

For any other wage, the salary after tax calculator computes Quebec take-home pay. The payroll deductions guide explains why Quebec’s EI premium is lower and what QPIP covers.

Quebec’s minimum wage

Quebec’s general minimum wage is $16.60 an hour, effective May 1, 2026, and employees who receive tips have a separate, lower rate. Both rates, and every other province’s, are on the minimum wage page.

Tax withholding when starting a job

When starting a job in Quebec, the provincial withholding form is Revenu Québec’s TP-1015.3-V, explained in the TD1 guide.

Overtime and statutory holidays in Quebec

Quebec’s labour standards set a weekly overtime threshold and a premium rate, with exceptions for some jobs; the overtime pay rules list them with the other provinces’. Quebec’s statutory holidays, including the Fête nationale, and who qualifies for holiday pay are in the statutory holidays guide.

Quebec pay and living costs

Average and median incomes for Montreal and the province as a whole are on the Quebec average income page, and cost of living in Montreal and Quebec City shows what those wages have to cover.

Other provinces and related tools

The same converter with local tax and minimum wage covers Ontario, British Columbia and Alberta. Pay per cheque is in the biweekly paycheque calculator, the choice between hourly and salaried work in salary vs. hourly pay, and every calculator on the income calculators page.

Related pages

• EI Maternity and Parental Benefits
• Basic Personal Amount Canada
• EI Contribution Rates Canada