2026 Brackets, Credits and Rules
Quebec income tax in 2026: TP-1, QPP, QPIP and the federal abatement
How personal tax differs in Quebec for 2026: two returns, Quebec brackets and credits, QPP and QPIP contributions, the 16.5% abatement and Quebec-only rules.
If you lived in Quebec on December 31, 2026, you file two returns: the federal T1 with the Canada Revenue Agency and the Quebec TP-1 with Revenu Québec, which sets and collects Quebec's own income tax. Quebec's 2026 rates are reported as 14% up to $54,345, 19% to $108,680, 24% to $132,245 and 25.75% above, with a Quebec basic personal amount of about $18,952. Federal tax is cut by the 16.5% Quebec abatement. Employees pay QPP instead of CPP, a lower EI rate and QPIP premiums, and families receive Quebec's family allowance from Retraite Québec as well as the federal Canada Child Benefit.
This guide sits in the 2026 overview. Quebec figures here come from Revenu Québec publications and budget summaries; confirm them on revenuquebec.ca before filing. It is general information, not tax advice.
Two returns, two sets of slips
| Item | Federal (CRA) | Quebec (Revenu Québec) |
|---|---|---|
| Return | T1 General | TP-1-V |
| Employment slip | T4 | RL-1 |
| Pension and benefit slips | T4A, T4A(P), T4E | RL-2, RL-6 and others |
| Tuition slip | T2202 | RL-8 |
| Online account | CRA My Account | My Account for individuals (Revenu Québec) |
| Pension plan | CPP (not for Quebec workers) | QPP, administered by Retraite Québec |
| Parental benefits | EI (not in Quebec) | QPIP |
| Child benefit | Canada Child Benefit | Family allowance (Retraite Québec) |
Income is generally computed the same way on both returns, but deductions and credits differ, so taxable income can differ slightly between the T1 and the TP-1. Most certified software prepares both and uses the same data.
Quebec brackets and credits for 2026
| Quebec taxable income (2026, as reported) | Quebec rate |
|---|---|
| up to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| over $132,245 | 25.75% |
Quebec's non-refundable credits are valued at 14%, including the basic personal amount. Quebec also has several refundable credits that are larger in practice than their federal equivalents:
- Tax credit for child care expenses (refundable, rate based on family income) instead of the federal-style deduction on the Quebec return.
- Solidarity tax credit, paid monthly or quarterly based on the TP-1 and Schedule D.
- Work premium, for lower-income workers.
- Tax credit for home-support services for seniors (70 and over).
Quebec residents without private group drug coverage also pay the public prescription drug insurance plan premium through the TP-1, which can surprise people who filed only federal returns elsewhere.
The 16.5% abatement
Because Quebec administers some programs that the federal government funds elsewhere, Quebec residents receive a refundable abatement equal to 16.5% of basic federal tax (line 40400 of the T1, roughly).
Illustrative example: a Quebec employee whose basic federal tax works out to $8,000 receives an abatement of $8,000 × 16.5% = $1,320, so federal tax becomes $6,680. Quebec tax on the TP-1 is then added. The combined top marginal rate in Quebec is reported at about 53.31% for 2026.
QPP, EI and QPIP for a Quebec employee
| Contribution (2026) | Calculation | Employee amount at $75,000 |
|---|---|---|
| QPP (6.3%) | ($74,600 − $3,500) × 6.3% | $4,479.30 |
| QPP2 (4%) | ($75,000 − $74,600) × 4% | $16.00 |
| EI, Quebec rate (1.30%) | $68,900 × 1.30% | $895.70 |
| QPIP (0.430%) | $75,000 × 0.430% | $322.50 |
| Total | $5,713.50 |
Compared with an Ontario employee at the same salary ($5,369.52 of CPP, CPP2 and EI), the Quebec employee contributes about $344 more, mostly because the QPP rate is higher, partly offset by lower EI. More on the federal plans in CPP, CPP2 and EI 2026.
Quebec rules that differ from the rest of Canada
- Pension income splitting: Quebec allows it on the TP-1, but Quebec's age condition for the transferring spouse differs from the federal rule for some types of income (Quebec generally requires the transferor to be 65 or older by year-end). Check before electing; see pension income splitting.
- Instalments: Quebec requires instalments when Quebec tax owing exceeds $1,800 in the current year and either of the two previous years, a lower threshold than the federal $3,000. See tax instalments.
- RRSP, TFSA and FHSA: contribution limits are federal and the same in Quebec. RRSP and FHSA contributions are deductible on both returns. Quebec does not tax TFSA income either.
- Medical expenses, donations and tuition: Quebec has its own versions with different thresholds and rates.
- Work outside Quebec: if you live in Quebec but work for an employer in another province, little or no Quebec tax may be withheld, so you may owe Revenu Québec at filing and need to pay instalments.
Deadlines and penalties
The TP-1 for 2026 is due April 30, 2027 (June 15, 2027 if you or your spouse carried on a business, with any balance still payable by April 30). Revenu Québec charges its own late-filing penalty and interest on unpaid balances. Filing the federal return does not satisfy the Quebec one, and vice versa. Details on the federal side are in late-filing penalties.
Frequently asked questions
If I move to Quebec in December, do I file a TP-1?
Yes. Residence on December 31 decides. You file a Quebec return for the whole year and do not file an Ontario (or other) Form 428.
Can I file both returns with one software product?
Most certified tax software handles both returns together. Revenu Québec also accepts NetFile Québec through certified software.
Do Quebec residents get the Canada Child Benefit?
Yes. The CCB is federal and paid in Quebec too, alongside Quebec's family allowance, which is calculated by Retraite Québec using the TP-1.
Where do I check the 2026 Quebec amounts?
On Revenu Québec's income tax rates page and in its annual guide to the TP-1. Budget summaries from financial firms are useful but secondary.
Official sources
- Revenu Québec — TP-1, Quebec rates, credits, instalments and penalties
- Retraite Québec — QPP and the family allowance
- Canada Revenue Agency — the federal return and the Quebec abatement
- CRA: 2026 tax rates and brackets — refers Quebec residents to Revenu Québec
