Quebec Income Tax Guide

Quebec runs its own income tax, pension plan and parental insurance. If you live in Quebec you file two returns, pay a different set of payroll deductions and get a 16.5% cut in federal tax. This page explains each piece and links to the calculators for each one.

Work out your Quebec tax

The calculators apply the abatement, QPP and QPIP for you when you pick Quebec.

Quebec payroll calculator Income tax calculator Quebec tax brackets 2026

Two returns: TP-1 and T1

Everywhere else in Canada, the CRA collects provincial tax on the federal return. Quebec is the exception. If you lived in Quebec on December 31, you file:

a T1 return with the CRA for federal income tax, and
a TP-1 return with Revenu Québec for Quebec income tax, the QPP on self-employment income, QPIP premiums and Quebec credits such as the Solidarity Tax Credit.

The two returns use mostly the same income figures but have their own deductions, credits and line numbers. Each government assesses its own return and pays its own refund. Most tax software prepares both from one set of slips.

The 16.5% Quebec abatement

Quebec residents get a 16.5% reduction of basic federal tax, the refundable Quebec abatement. Quebec pays for some programs that Ottawa funds in other provinces, so the federal government collects less tax from Quebec residents instead.

That is why a Quebec resident's federal tax is lower than an Ontarian's at the same income, while Quebec's own rates are higher than other provinces'. Compare the combined result rather than adding federal and Quebec rates together. Federal tax withheld from Quebec pay already reflects the abatement.

Quebec tax brackets for 2026

Quebec income tax on taxable income, before credits. The basic personal amount is $18,952, credited at the lowest rate.

Taxable income	Quebec rate
Up to $54,345	14%
$54,345 to $108,680	19%
$108,680 to $132,245	24%
Over $132,245	25.75%

Federal tax is charged on top, less the 16.5% abatement. Tax at common incomes and the previous year are on the Quebec tax brackets page.

QPP, EI and QPIP: what comes off a Quebec paycheque

Quebec workers pay into the Quebec Pension Plan instead of the CPP, at a higher first-band rate on the same earnings ceiling. Because Quebec pays parental benefits through QPIP, its EI rate is reduced and a QPIP premium is added. Employee rates for 2026:

Deduction	Quebec	Rest of Canada
Pension plan (first band)	QPP 6.30%	CPP 5.95%
Pension plan (second band)	QPP2 4%	CPP2 4%
Employment Insurance	1.30%	1.63%
Parental insurance	QPIP 0.430%	None (inside EI)

QPP and CPP share the $74,600 maximum pensionable earnings and the $3,500 basic exemption; QPIP applies up to $103,000 of insurable earnings. Maximums are on the CPP and EI maximums page and in the QPIP guide.

The RL-1 slip

The RL-1 is Quebec's slip for employment and other income, the counterpart of the federal T4. It shows your pay, taxable benefits, QPP contributions, QPIP premiums and the Quebec income tax withheld. A Quebec employer gives you both slips: the T4 goes on your T1 and the RL-1 on your TP-1.

Employers must file RL-1 slips and hand them out by the last day of February of the year after the one they cover. Keep your RL slips with your records; Revenu Québec asks you not to send them with your return.

Filing and payment deadlines

Both governments use the same dates. If a deadline falls on a Saturday or Sunday, it moves to the next business day.

What	Due
TP-1 to Revenu Québec, most people	April 30
TP-1 if you or your spouse ran a business	June 15
Balance owing to Revenu Québec (everyone)	April 30
T1 to the CRA, most people	April 30
T1 if you or your spouse were self-employed	June 15
Balance owing to the CRA (everyone)	April 30
Employers file and hand out RL-1 slips	The last day of February

Each government charges its own late-filing penalty and interest on a late balance. Self-employed filers have until June 15 to file but still owe any balance by April 30.

Solidarity Tax Credit

The Solidarity Tax Credit is a refundable Quebec credit for low- and middle-income households, paid by Revenu Québec separately from your refund. For the July 2026 to June 2027 payment period, you may qualify if on December 31, 2025 you:

were 18 or older, or younger with a spouse, a child living with you, or emancipated-minor status;
were resident in Quebec; and
you or your spouse was a Canadian citizen, a permanent resident or protected person, or a temporary resident who had lived in Canada for the last 18 months.

Family income above the eligibility cap cuts the credit to zero; Revenu Québec explains the calculation. To get the full amount, complete Schedule D of your TP-1 or claim it in My Account, and register for direct deposit. Without Schedule D you receive only the basic amount of the QST component (plus the spousal amount, if any).

How often it is paid

Your credit for the period	Paid
$800 or more	Every month
$241 to $799	Four times a year (July, October, January and April)
$240 or less	Once, in July

Monthly payment dates, July 2026 to June 2027

July 3, 2026
August 5, 2026
September 4, 2026
October 5, 2026
November 5, 2026
December 4, 2026
January 5, 2027
February 5, 2027
March 5, 2027
April 5, 2027
May 5, 2027
June 4, 2027

Dates as published by Revenu Québec, which pays the credit in the first days of each payment month. Quarterly and once-a-year payments fall in the months listed in the table above.

Quebec calculators and guides

Quebec payroll calculator

Net pay after QPP, QPP2, reduced EI, QPIP and both income taxes.

Quebec tax brackets 2026

Quebec rates, the basic personal amount and tax at common incomes.

QST calculator

Add or remove QST and GST on a Quebec price.

QST, PST and RST calculator

Compare Quebec sales tax with BC, Saskatchewan and Manitoba.

$80,000 after tax in Quebec

Take-home pay at a common salary, with federal and Quebec tax.

Ontario vs Quebec tax

Take-home pay side by side at three salaries.

QPIP rates and maximums

Quebec Parental Insurance Plan premiums and insurable earnings.

Parental leave benefits

Compare QPIP with federal EI parental benefits.

Child support calculator (Quebec)

Federal table amount for Quebec and the Quebec model.

Quebec welcome tax calculator

Droits de mutation on a home purchase, with Montreal and other city rates.

Montreal property tax

Montreal residential property tax on your assessed value.

Quebec City property tax

Quebec City residential property tax on your assessed value.

Frequently asked questions

Do Quebec residents file two tax returns?

Yes. If you lived in Quebec on December 31, you file a federal T1 return with the CRA and a separate TP-1 return with Revenu Québec. Each return calculates its own tax, and each government sends its own notice of assessment and refund or balance owing.

What is the Quebec abatement?

A 16.5% reduction of basic federal tax for Quebec residents. It exists because Quebec funds some programs itself that Ottawa funds elsewhere, so the federal government gives up part of its tax instead. It is applied on your T1, and federal tax withheld from Quebec pay already accounts for it.

What are the Quebec tax brackets for 2026?

Quebec has 4 brackets in 2026, from 14% on the first $54,345 of taxable income up to 25.75% above $132,245. Federal tax is charged on top, reduced by the 16.5% abatement. See the Quebec tax brackets page for tax at common incomes.

Why is EI lower in Quebec?

Quebec pays maternity, paternity, parental and adoption benefits through its own plan, QPIP, so Quebec workers pay a reduced EI rate (1.30% instead of 1.63% in 2026) plus a separate QPIP premium of 0.430%.

When are Solidarity Tax Credit payments made?

For July 2026 to June 2027, monthly payments land on July 3, 2026; August 5, 2026; September 4, 2026; October 5, 2026; November 5, 2026; December 4, 2026; January 5, 2027; February 5, 2027; March 5, 2027; April 5, 2027; May 5, 2027; June 4, 2027. Smaller credits are paid quarterly or once a year. You must be registered for direct deposit with Revenu Québec.

What is an RL-1 slip?

The RL-1 is the Quebec slip for employment income and other income. It reports your pay, QPP contributions, QPIP premiums and the Quebec income tax withheld, and you use it to fill in your TP-1. Quebec employers give you both a T4 and an RL-1 by the last day of February. Keep your RL slips; Revenu Québec asks you not to send them with your return.