How this calculator works
Enter employment income for 2026. Quebec tax is calculated on the 2026 bracket table: 14% on the first $54,345, 19% on the portion to $108,680, 24% on the portion to $132,245 and 25.75% above that. The basic personal amount of $18,952 is subtracted as a credit at 14%, or $2,653.28. The QPP contribution is 6.30% of earnings between the $3,500 basic exemption and the $74,600 maximum pensionable earnings, and QPP2 is 4% of earnings from $74,600 to $85,000. The QPIP premium is 0.430% of earnings up to $103,000. The result is Quebec tax and these three contributions, not the federal tax. Out of scope: federal income tax and the federal abatement for Quebec, the QPP and QPIP credits and deductions, any tax credit beyond the basic personal amount, the health services fund contribution paid by employers, and any other income or deduction. Quebec tax is filed on its own return, so this is an estimate of the provincial part only.
Formula
Quebec tax = bracket tax on income - $18,952 x 14%, floored at zero. QPP = 6.30% x max(0, min(income, $74,600) - $3,500). QPP2 = 4% x max(0, min(income, $85,000) - $74,600). QPIP = 0.430% x min(income, $103,000). Total deductions = Quebec tax + QPP + QPP2 + QPIP.
Worked example
On $85,000, Quebec bracket tax is $54,345 x 14% plus $30,655 x 19%, or $13,432.75. The credit is $18,952 x 14%, or $2,653.28, leaving $10,779.47. QPP is $71,100 x 6.30%, or $4,479.30, QPP2 is $10,400 x 4%, or $416.00, and QPIP is $85,000 x 0.430%, or $365.50. Total deductions are $16,040.27, leaving $68,959.73. The marginal rate is 19% and the effective Quebec tax rate is 12.68%.
Frequently asked questions
Does this include federal income tax?
No. It covers Quebec income tax and the QPP, QPP2 and QPIP contributions. A Quebec resident also pays federal tax, reduced by the federal abatement, and that federal part is not on this page.
How is QPP different from CPP?
Quebec has its own pension plan. The 2026 employee QPP rate is 6.30%, which includes the base and first additional contributions, and QPP2 adds 4% on earnings from $74,600 to $85,000. The maximums match the CPP maximums, but the rates and the plan are separate.
What is QPIP?
The Quebec Parental Insurance Plan replaces the parental benefits portion of federal EI for Quebec workers. The employee premium is 0.430% of insurable earnings up to $103,000 in 2026.
Why is my Quebec tax lower than a payroll deduction?
This page applies only the basic personal amount and does not apply the credits or deductions for QPP and QPIP contributions, the age amount, retirement income or dependants. A payroll program and a return apply those, and the return also adds federal tax.