Quebec income tax is different from the rest of Canada: residents file two tax returns (one with the CRA, one with Revenu Québec), contribute to the Quebec Pension Plan instead of the CPP, and pay into the Quebec Parental Insurance Plan. Provincial rates are the highest in Canada, partly offset by a 16.5% reduction of federal tax.
Quebec provincial tax brackets 2026
| Rate | Taxable income |
|---|---|
| 14% | $0 – $54,345 |
| 19% | $54,345 – $108,680 |
| 24% | $108,680 – $132,245 |
| 25.75% | $132,245 and over |
Payroll contributions in Quebec
- QPP: 6.3% of earnings above the $3,500 exemption, up to the maximum pensionable earnings, plus the second contribution above it.
- EI: a reduced rate of 1.3%, because Quebec runs its own parental benefits.
- QPIP: 0.43% of insurable earnings.
Quebec vs Ontario take-home pay
| Salary | Federal tax (after abatement) | Quebec tax | Take-home in Quebec | Take-home in Ontario |
|---|---|---|---|---|
| $50,000 | $3,303 | $4,079 | $38,824 | $40,145 |
| $80,000 | $7,675 | $9,378 | $57,012 | $60,303 |
| $120,000 | $14,560 | $17,377 | $81,829 | $87,343 |
Single employee, 2026.
What Quebec residents get in return
Higher provincial tax funds services such as low-cost subsidized childcare, a more generous parental insurance plan and lower university tuition for residents. For families with young children, these can outweigh the tax difference.
Filing two returns
Quebec residents file a federal T1 return with the CRA and a TP-1 return with Revenu Québec. Employers give two slips: a T4 for federal purposes and an RL-1 for Quebec. Both returns are usually due at the end of April.
Quebec credits and deductions
- The basic personal amount for Quebec is higher than the federal one.
- Quebec offers a work premium for low and middle-income workers.
- Childcare expenses can give a refundable Quebec tax credit.
Is Quebec the most taxed province?
For most salaries, Quebec has the highest combined income tax in Canada. The federal abatement and lower EI premiums reduce the gap, and services such as subsidized daycare can make Quebec more affordable for families than the tax numbers suggest.
Moving to or from Quebec
Your province of residence on December 31 determines which provincial tax applies for the whole year. If you move to Quebec in November, you file a Quebec return for the entire year.
A worked example at $80,000
For a Quebec employee earning $80,000, federal tax after the abatement, Quebec income tax, QPP, EI and QPIP are all shown in the comparison table above. The Quebec share of income tax is larger than the federal share, which is the reverse of every other province.
Try your own salary with the Quebec income tax calculator.
How Quebec income tax is calculated, step by step
- Start with your taxable income, after deductions such as RRSP contributions.
- Apply the Quebec brackets: 14% up to $54,345, 19% up to $108,680, 24% up to $132,245 and 25.75% above.
- Subtract Quebec non-refundable credits, starting with the basic personal amount.
- Calculate federal tax separately, then reduce it by the 16.5% Quebec abatement.
- Add QPP, EI and QPIP contributions to find your total deductions.
For example, an employee earning $80,000 is in the 19% Quebec bracket, so each extra $1,000 of salary adds $190 of Quebec income tax, before federal tax and contributions.
Common Quebec income tax mistakes
- Filing only one return: Quebec residents must file both the federal T1 and the Quebec TP-1.
- Forgetting the RL-1 slip: the RL-1 from your employer is needed for the Quebec return, in addition to the T4.
- Ignoring the abatement: the 16.5% reduction applies to federal tax, so federal tax on a Quebec return is lower than in other provinces.
- Comparing on tax alone: subsidized childcare and lower tuition can change the comparison with Ontario for families.
Checking your Quebec pay stub
A Quebec pay stub shows QPP instead of CPP, a separate QPIP line and a lower EI premium. Federal and Quebec income tax are withheld separately. If you have two jobs or other income, each employer may withhold too little, so you can ask to have more deducted at source to avoid a balance owing in April.
Official rates, forms and credits are published by Revenu Québec for the provincial return and by the Canada Revenue Agency for the federal return. For complex situations, such as a move into or out of Quebec or self-employment income, a tax professional can help with Quebec income tax planning.
Frequently asked questions
Why do Quebec residents file two tax returns?
Because Revenu Québec collects provincial income tax separately from the CRA.
What is the Quebec abatement?
A 16.5% reduction of federal tax for Quebec residents, because Quebec funds some programs itself.
What is QPIP?
The Quebec Parental Insurance Plan, which replaces EI maternity and parental benefits in Quebec.
Estimates for information only, not tax advice.
