# Quebec taxes: how they differ from the rest of Canada

> How taxes work in Quebec: two returns, the federal abatement, QPP and QPIP, the QST, and the 2026 brackets and amounts.

Quebec runs its own tax system next to the federal one. Residents file two returns, pay into the QPP instead of the CPP, pay QPIP for parental insurance, and pay 14.975% in combined GST and QST on most purchases. This page sets out what differs from the rest of Canada, with the 2026 brackets, rates and amounts.

**Short answer:** Quebec residents file two returns, pay QPP and QPIP instead of CPP, and pay 14.975% GST and QST on most purchases.

## Why do Quebec residents file two returns?

Quebec residents file two returns because the province collects its own income tax. They send a federal return to the CRA and a provincial return to Revenu Quebec. The federal tax is lower for Quebec residents because of a federal reduction called the abatement, which is 16.5% of basic federal tax. The deadlines are the same as elsewhere, April 30 for most people, June 15 for self-employed people with the balance still due April 30. The [Revenu Quebec](https://www.revenuquebec.ca/en/) site is the official reference for the provincial return.

## What are the 2026 Quebec income tax brackets?

| 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% |

For 2026 the Quebec basic personal amount is $18,952, and the province indexed its system by 2.05%. For the rest of the table see the [brackets by province](https://tax-services.ca/canada-tax-brackets) and the [Quebec page](https://tax-services.ca/provinces/quebec). The [Quebec income tax article](https://tax-services.ca/articles/quebec-income-tax) and the [income after tax in Quebec](https://tax-services.ca/articles/income-after-tax-quebec) page show what these rates mean on a real salary.

## How do QPP, QPIP and EI differ?

| Item | Quebec, 2026 |
| --- | --- |
| QPP (replaces CPP) | 6.30% on earnings from $3,500 to $74,600, up to $4,479.30 |
| QPP second contribution | 4% from $74,600 to $85,000, up to $416 |
| QPIP (parental insurance) | 0.430% on up to $103,000 of earnings, up to $442.90 |
| EI | 1.30% on up to $68,900, up to $895.70 |

EI is cheaper in Quebec because QPIP pays parental benefits instead of EI. Employers pay their own share of QPP, QPIP and EI. To see the effect on a paycheque, use the [take-home pay calculator](https://tax-services.ca/calculators/payroll-salary/take-home-pay-calculator) and pick Quebec, or look at [take-home pay by province](https://tax-services.ca/take-home-pay-by-province).

## How does the sales tax work?

In Quebec you pay GST of 5% and QST of 9.975%, so 14.975% together on most purchases. Since July 15, 2026, QST no longer applies to certain food items, toilet paper and facial tissues. See the [sales tax by province](https://tax-services.ca/sales-tax-by-province) table and the [GST and QST calculator](https://tax-services.ca/calculators/sales-tax/gst-qst-calculator).

## What else is worth knowing?

- Payroll forms work a little differently in Quebec. See [TD1 for Quebec](https://tax-services.ca/articles/td1-quebec).
- Quebec has a refundable solidarity tax credit that depends on family income, and a one-time credit for groceries and energy has been announced for 2026. See the [Quebec page](https://tax-services.ca/provinces/quebec) for details and sources.
- The [Quebec income tax calculator](https://tax-services.ca/income-tax-calculator/quebec-income-tax-calculator) works out both the federal and the provincial part, and the [Quebec tax return article](https://tax-services.ca/articles/quebec-tax-return) walks through the provincial return.

## Where does this information come from?

The Quebec figures come from Revenu Quebec and the Quebec government ([Revenu Quebec](https://www.revenuquebec.ca/en/)) and the [Canada Revenue Agency](https://www.canada.ca/en/revenue-agency.html) payroll tables. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the [full disclaimer](https://tax-services.ca/disclaimer).

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Source: https://tax-services.ca/quebec-taxes
Last updated: 2026-10-08
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer