Quebec has four income tax brackets for 2026: 14% on the first $54,345 of taxable income, 19% up to $108,680, 24% up to $132,245 and 25.75% above that. Quebec residents also pay federal tax, reduced by the 16.5% Quebec abatement, so the combined marginal rate runs from 25.69% to 53.31%. The full 2026 tables are below, with 2025 further down for comparison.
2026 Federal and Quebec Tax Brackets and Tax Rates
What Changed for Quebec in 2026
Quebec sets its own indexation. For 2026 it indexed its brackets and credits by 2.05%, slightly above the 2% federal factor, and kept its four rates unchanged. The first bracket now covers income up to $54,345, and the basic personal amount rose to $18,952. Unlike the federal amount, it does not phase out at higher incomes.
Payroll deductions also fell. The QPP base contribution rate was cut from 10.8% to 10.6% for 2026, lowering the employee rate from 6.4% to 6.3%, and QPIP premiums fell 13%, from 0.494% to 0.430% for employees. Both leave a little more in every Quebec paycheque before income tax changes are even counted. Our guides to the Quebec Pension Plan and the Quebec Parental Insurance Plan have the full figures.
The Quebec Abatement and Quebec’s Separate Tax Return
Quebec is the only province that runs its own personal income tax system. Residents file two returns: the federal T1 with the CRA and the TP-1 with Revenu Québec. Employers withhold Quebec tax separately, using form TP-1015.3 in place of the provincial TD1 used elsewhere.
To compensate for programs Quebec runs itself, Quebec residents receive a 16.5% abatement of their basic federal tax. That makes every federal rate effectively 16.5% lower: the 14% federal rate works out to 11.69%, and 20.5% to 17.12%. Add the Quebec rate on top and you get the combined rate. On $70,000 of taxable income, for example, the combined marginal rate is 36.12%: 17.12% abated federal plus 19% Quebec.
Quebec is still a high tax province at the upper end. The 19% second rate starts at just $54,345, and the top combined rate is 53.31% above $258,482. That is why RRSP contributions are especially powerful for middle income Quebecers: each dollar deducted at $70,000 saves about 36 cents of tax.
Combined Federal and Quebec Marginal Rates 2026
These are the combined rates after the 16.5% abatement, for someone claiming only the basic personal amounts:
| Taxable income | Federal rate after abatement | Quebec rate | Combined marginal rate |
|---|---|---|---|
| Up to $54,345 | 11.69% | 14% | 25.69% |
| $54,346 to $58,523 | 11.69% | 19% | 30.69% |
| $58,524 to $108,680 | 17.12% | 19% | 36.12% |
| $108,681 to $117,045 | 17.12% | 24% | 41.12% |
| $117,046 to $132,245 | 21.71% | 24% | 45.71% |
| $132,246 to $181,440 | 21.71% | 25.75% | 47.46% |
| $181,441 to $258,482 | 24.22% | 25.75% | 49.97% |
| Over $258,482 | 27.56% | 25.75% | 53.31% |
To see what these rates mean for your own salary, run it through the tax calculator, and see the QPP payment dates if you are already receiving a Quebec pension.
2025 Federal and Quebec Tax Brackets and Tax Rates
Frequently Asked Questions
What are the Quebec tax brackets for 2026?
Quebec taxes 2026 income at 14% up to $54,345, 19% from $54,345 to $108,680, 24% from $108,680 to $132,245 and 25.75% above $132,245. Federal tax is charged separately, reduced by the 16.5% Quebec abatement.
What is the marginal tax rate in Quebec?
The combined federal and Quebec marginal rate for 2026 runs from 25.69% on the first $54,345 of taxable income to 53.31% above $258,482. Between $58,524 and $108,680 it is 36.12%.
What is the Quebec abatement?
Quebec residents receive a refundable abatement equal to 16.5% of their basic federal tax, because Quebec runs some programs that the federal government funds in other provinces. It effectively lowers every federal rate by 16.5%.
Do Quebec residents file two tax returns?
Yes. Quebec residents file a federal T1 return with the CRA and a separate TP-1 return with Revenu Québec, and employers withhold the two taxes separately.
What is the Quebec basic personal amount for 2026?
The Quebec basic personal amount is $18,952 for 2026. At the 14% credit rate it is worth $2,653.28, and it does not phase out at higher incomes.
Why is Quebec indexation different from the federal rate?
Quebec sets its own indexation factor from Quebec inflation. For 2026 it is 2.05%, compared with 2% federally.
When will the 2027 Quebec tax brackets be released?
Quebec usually announces the next year’s indexation late in the year. This page will add the 2027 brackets as soon as they are confirmed.
Notes: Quebec’s 2026 indexation factor is 2.05%, set by the Ministère des Finances du Québec. Combined rates apply the 16.5% abatement to basic federal tax. Top combined federal and Quebec marginal rate: 53.31% on income above $258,482.
Sources: Revenu Québec, Principal Changes for 2026 · Gouvernement du Québec, 2026 Indexation Announcement
Last updated: October 3, 2026. This page is general information, not tax advice.