Tax brackets
Quebec 2026 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $258,482.
Quebec: 4 brackets, top rate 25.8% above $132,245.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2026 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-25
| Bracket range | Rate |
|---|---|
| $0 to $54,345 | 28.0% |
| $54,345 to $58,523 | 33.0% |
| $58,523 to $108,680 | 39.5% |
| $108,680 to $117,045 | 44.5% |
| $117,045 to $132,245 | 50.0% |
| $132,245 to $181,440 | 51.75% |
| $181,440 to $258,482 | 54.75% |
| Over $258,482 | 58.75% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025
2026 brackets
Quebec income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-21
| Bracket range | Rate |
|---|---|
| $0 to $54,345 | 14.0% |
| $54,345 to $108,680 | 19.0% |
| $108,680 to $132,245 | 24.0% |
| Over $132,245 | 25.75% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Provincial brackets sourced from Revenu Québec employers kit
2026 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-25
| Bracket range | Rate |
|---|---|
| $0 to $58,523 | 14.0% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26.0% |
| $181,440 to $258,482 | 29.0% |
| Over $258,482 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025
More regions in 2026