Quebec Income Tax Calculator 2026

How Quebec income tax is calculated: two returns, one paycheque

Quebec is the only province that runs its own personal income tax system. If you lived in Quebec on December 31, you file the federal T1 with the CRA and the TP-1 with Revenu Québec, each with its own brackets and credits.

Quebec residents get a refundable federal abatement (T1 line 44000) of 16.5% of basic federal tax. On a $70,000 salary that abatement is worth $1,194, which is why federal tax for a Quebec employee ($6,041) is lower than for the same salary in Ontario ($7,278).

Quebec tax brackets: $70,000 worked example

$70,000 of pay less the deductible enhanced QPP gives taxable income of $69,335. Quebec then subtracts the deduction for workers (line 201 of the TP-1), which is $1,450 at this salary, leaving $67,885 for the Quebec brackets:

Credits, payroll deductions and the result

Quebec’s basic personal amount of $18,952 is converted at 14.0%, reducing the bill by $2,653.28 to Quebec income tax of $7,527.62.

QPP replaces CPP ($4,189.50 here). The EI rate is lower at 1.30% ($895.70) because, as the CRA notes, Quebec administers maternity, parental and adoption benefits itself, funded by QPIP premiums ($301.00). Total take-home on $70,000 is $51,045, or $4,254 a month.

Quebec tax rate vs Ontario

At $70,000 a Quebec employee takes home $2,742 less than in Ontario. The combined marginal rate on the next dollar of ordinary income is 36.12% in Quebec against 29.65% in Ontario: raises are taxed harder, and RRSP contributions save more.

The solidarity tax credit: claiming it on the TP-1

The solidarity tax credit is a refundable credit for low- and middle-income households. Payments from July 2026 to June 2027 depend on your situation on December 31, 2025. Revenu Québec’s rules:

• Complete Schedule D of the TP-1 (or claim it in My Account). If you do not, you get only the basic and spouse amounts of the QST component.
• You need direct deposit. $240 or less is paid as a July lump sum; amounts above that but under $800 quarterly (July, October, January, April); $800 or more monthly.
• Without Schedule D, Revenu Québec warns the first payment may not arrive until the fall.
• If you became a Quebec resident in 2025, you claim the credit for July 2026 to June 2027 on Schedule D of your 2025 return.

Quebec payroll forms: TD1 and TP-1015.3-V

Quebec employees give their employer two forms: the federal TD1 for federal tax and Revenu Québec’s TP-1015.3-V Source Deductions Return for Quebec tax. Revenu Québec says the TP-1015.3-V lets your employer “determine how much income tax to withhold.”

There is no TD1QC: the CRA’s TD1 page lists provincial forms for every province and territory except Quebec. A credit claimed on the TD1 changes only federal withholding.