# Quebec tax brackets 2026: provincial rates, income thresholds, combined rates and the federal abatement

Source: https://canadataxdesk.com/tax-rates/quebec-tax-brackets
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Tax Rates and Brackets
Last updated: 2026-10-13

> The 2026 Quebec tax brackets are 14% on taxable income up to $54,345, 19% up to $108,680, 24% up to $132,245 and 25.75% above that. Quebec sets these rates itself, indexed 2.05% for 2026, and residents file a separate Revenu Québec return. Quebec residents also get a 16.5% abatement off basic federal tax, so combined federal and Quebec marginal rates run from about 25.69% to 53.31%.

## Key facts

- Quebec rates, 2026: 14%, 19%, 24%, 25.75%
- Top bracket starts: Above $132,245
- Quebec basic personal amount, 2026: $18,952
- Quebec indexing rate, 2026: 2.05%
- Federal Quebec abatement: 16.5% of basic federal tax

## What are the Quebec tax brackets for 2026?

Quebec taxes 2026 income in four brackets, from 14% to 25.75%. The thresholds below come from the Quebec Ministère des Finances' November 2025 parameters, and the rates are those listed by Revenu Québec, which did not change them for 2026.

| Rate | 2025 taxable income | 2026 taxable income |
| --- | --- | --- |
| 14% | Up to $53,255 | Up to $54,345 |
| 19% | $53,255 to $106,495 | $54,345 to $108,680 |
| 24% | $106,495 to $129,590 | $108,680 to $132,245 |
| 25.75% | Over $129,590 | Over $132,245 |

Quebec income tax brackets, 2025 and 2026

These Quebec income tax brackets are applied to taxable income on your Quebec return (form TP-1), which can differ slightly from line 26000 of the federal return because Quebec has some deductions of its own. They sit on top of the federal brackets, which are the same as everywhere else in Canada and are listed on our [Canada tax brackets page](https://canadataxdesk.com/tax-rates). Combined with federal tax after the 16.5% abatement, the marginal rate is about 25.69% on the first $54,345 of taxable income and about 53.31% above $258,482, where the 33% federal rate starts.

## Where do Quebec tax rates come from?

Quebec is the only province that runs its own personal income tax system. Revenu Québec, not the CRA, administers Quebec income tax, publishes the rates and processes the provincial return. That is why the CRA's provincial rate table simply says Quebec rates are set by Revenu Québec.

The thresholds are indexed each January 1 by a Quebec-specific rate. For 2026 the Ministère des Finances set it at 2.05%, based on the Quebec consumer price index excluding alcohol, tobacco and recreational cannabis for the 12 months ending September 30, 2025. The federal factor for the same year was 2.0%.

### Basic personal amount 2026 in Quebec

The Quebec basic personal amount for 2026 is $18,952, up from $18,571 in 2025. Quebec converts it to a credit at 14%, the same as its lowest rate, so it removes up to $2,653.28 of Quebec tax. That is higher than the federal amount of $16,452; our [basic personal amount page](https://canadataxdesk.com/tax-rates/basic-personal-amount) compares every province.

## Why do Quebec residents get a federal abatement?

The **Quebec abatement** is a reduction of 16.5 percentage points of basic federal tax for Quebec residents. Finance Canada explains that it dates from the 1960s, when Quebec chose to run certain federal-provincial programs itself, and the federal government transferred tax room to the province instead of cash.

On the federal return it is claimed on line 44000, Refundable Quebec abatement. It is refundable, so it reduces the balance owing or increases the refund even after other credits. You qualify if you lived in Quebec on December 31 and did not have a business with a permanent establishment outside Quebec. People in that second situation, or non-residents of Quebec with business income there, calculate it on Form T2203.

> **The abatement is not a tax cut:** The abatement lowers what Quebec residents pay to Ottawa, but Quebec's provincial rates are higher to make up for it. It is part of how the two tax systems share revenue, not a benefit that leaves Quebec residents paying less overall.

## Quebec tax brackets vs Ontario: which is higher?

Quebec income tax is higher than Ontario's at most incomes, even after the abatement. At $60,000 of taxable income in 2026, a Quebec resident pays about $1,783 more in combined income tax than an Ontario resident with the same income, using only basic personal amounts.

| Step | Quebec resident | Ontario resident |
| --- | --- | --- |
| Federal tax after basic personal amount | $6,192.73 | $6,192.73 |
| Minus Quebec abatement (16.5%) | -$1,021.80 | Not applicable |
| Provincial tax on income | $8,682.75 | $3,280.47 |
| Minus provincial basic personal amount credit | -$2,653.28 | -$655.94 |
| Ontario Health Premium | Not applicable | $600.00 |
| Total income tax | $11,200.40 | $9,417.26 |

2026 income tax at $60,000 of taxable income, basic personal amounts only

How the Quebec figures work: 14% of $54,345 is $7,608.30, plus 19% of the remaining $5,655 is $1,074.45, for $8,682.75 before credits. The example leaves out CPP or QPP, EI, QPIP, the Quebec Health Services Fund contribution and any other credits, so real bills will differ. The gap between the two provinces varies with income and credits, so check your own case.

The federal part is identical up to the abatement because both residents use the same 14% bottom rate; see our [14% federal rate page](https://canadataxdesk.com/tax-rates/lowest-tax-rate-14-percent) for how that rate applies.

## Filing two returns as a Quebec resident

Quebec residents file two income tax returns for 2026: the federal T1 return with the CRA, and the TP-1 return with Revenu Québec. Both are due April 30, 2027 for most people.

1. Gather your federal slips (T4, T5, T4A) and your Quebec slips (RL-1, RL-3 and others). Quebec employers issue both a T4 and an RL-1.
2. Prepare both returns in certified software, which usually handles the two together.
3. Send the federal return through NETFILE and the Quebec return through Revenu Québec's own electronic filing service.
4. Watch for two assessments: a notice of assessment from the CRA and a separate notice from Revenu Québec.

Our guide to [filing Quebec returns online](https://canadataxdesk.com/netfile/netfile-quebec-returns) covers the electronic filing steps and what to do if one return is accepted and the other is not.

## Common questions

### What is the Quebec tax rate on $50,000?

All $50,000 falls in Quebec's first bracket for 2026, so the provincial rate is 14% on every dollar. Before credits that is $7,000 of Quebec tax, reduced by the $2,653.28 basic personal amount credit.

### What is the top marginal tax rate in Quebec for 2026?

Quebec's top provincial rate is 25.75% above $132,245. Combined with the 33% federal rate reduced by the 16.5% abatement (about 27.56%), the top combined rate is roughly 53.31%.

### Do Quebec residents pay federal tax?

Yes. Quebec residents calculate federal tax with the same federal brackets as other Canadians, then subtract the 16.5% refundable Quebec abatement on line 44000 of the federal return.

### Why is my Quebec tax refund different from my federal refund?

The two returns use different brackets, credits and withholding. Your employer withholds Quebec tax separately (shown on the RL-1), so each return has its own refund or balance owing.

### Are the 2027 Quebec tax brackets available?

Not yet. The Ministère des Finances du Québec published the 2026 thresholds in November 2025, so the 2027 figures are expected around November 2026.

## Sources

- [Revenu Québec, Income tax rates](https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/income-tax-rates/)
- [Ministère des Finances du Québec, Parameters of the Personal Income Tax System for 2026](https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/finances/publications-adm/parametres/AUTEN_IncomeTax2026.pdf)
- [Finance Canada, Quebec Abatement](https://www.canada.ca/en/department-finance/programs/federal-transfers/quebec-abatement.html)
- [CRA, Line 44000 Refundable Quebec abatement](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-44000-refundable-quebec-abatement.html)
- [CRA, Canadian income tax rates for individuals, current and previous years](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html)