Quebec tax tables 2026
The figures set by or for Quebec for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Canada are on the national page.
- 2026-01-01 to 2026-12-31
- CAD
Income tax
Quebec income tax brackets
| Taxable income, per year | Rate |
|---|---|
| $0 to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| Over $132,245 | 25.75% |
Source: TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions 2026 (2026-01 version), Revenu Québec, Principal changes and section 2.1.1 Step 2 · retrieved 2026-10-16
Quebec personal amounts
| Item | Value |
|---|---|
| Credit rate on personal amounts | 14% |
| Basic personal amount | $18,952 |
Source: TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions 2026 (2026-01 version), Revenu Québec, Principal changes and section 2.1.1 Step 2 · retrieved 2026-10-16
Deduction for workers
| Item | Value |
|---|---|
| Rate on employment income | 6% |
| Maximum deduction | $1,450 |
Source: TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions 2026 (2026-01 version), Revenu Québec, section 2.1.1 Step 1 (variable H) and Principal changes (deduction for workers) · retrieved 2026-10-16
Employer costs
Quebec Health Services Fund contribution
| Item | Value |
|---|---|
| Total payroll at or below which the lowest rate applies | $1,000,000 |
| Total payroll at or above which the highest rate applies | $7,800,000 |
| General: lowest rate | 1.65% |
| General: highest rate | 4.26% |
| Primary and manufacturing: lowest rate | 1.25% |
| Primary and manufacturing: highest rate | 4.26% |
Between the two payroll limits the rate rises in a straight line, as Revenu Québec's rate scale sets out.
Source: Revenu Québec, Total Payroll Threshold and Health Services Fund Contribution Rate (rates for 2026); Ministère des Finances du Québec, Information Bulletin 2025-8 (November 25, 2025), section 3 · retrieved 2026-11-06
Quebec contribution related to labour standards (CNESST)
| Item | Value |
|---|---|
| Rate on remuneration | 0.06% |
| Maximum remuneration per employee | $103,000 |
Source: Revenu Québec, Contribution Related to Labour Standards; form LE-39.0.2-V (2026-01), Calculation of the Contribution Related to Labour Standards, lines 28-36 · retrieved 2026-11-06
Quebec workforce skills development (training) contribution
| Item | Value |
|---|---|
| Applies when total payroll is over | $2,000,000 |
| Minimum training spend (or contribution) as a share of payroll | 1% |
Source: Revenu Québec, Contribution to the Workforce Skills Development and Recognition Fund · retrieved 2026-11-06
Other rates
Quebec sales tax
| Item | Value |
|---|---|
| GST | 5% |
| QST | 9.975% |
Source: Revenu Québec: Basic rules for applying the GST/HST and QST · retrieved 2026-10-16
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Official sources
- TP-1015.F-V Formulas to Calculate Source Deductions and Contributions (2026-01) · retrieved 2026-10-16
- Paramètres du régime d’imposition des particuliers pour l’année d’imposition 2026 (novembre 2025) · retrieved 2026-10-25
- Revenu Québec: Basic rules for applying the GST/HST and QST · retrieved 2026-10-16
- Revenu Québec, Total Payroll Threshold and Health Services Fund Contribution Rate (rates for 2026); Ministère des Finances du Québec, Information Bulletin 2025-8 (November 25, 2025), section 3 · retrieved 2026-11-06
- Revenu Québec, Contribution Related to Labour Standards; form LE-39.0.2-V (2026-01), Calculation of the Contribution Related to Labour Standards, lines 28-36 · retrieved 2026-11-06
- Revenu Québec, Contribution to the Workforce Skills Development and Recognition Fund · retrieved 2026-11-06
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