2026 personal income tax rates — Quebec residents
For 2026, the federal personal income tax rates range from 14% to 33%, and Quebec’s rates range from 14% to 25.75%. These apply to income earned in 2026, reported on returns filed in 2027.
Federal income tax brackets
| 2026 taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14.00% |
| Over $58,523 to $117,045 | 20.50% |
| Over $117,045 to $181,440 | 26.00% |
| Over $181,440 to $258,482 | 29.00% |
| Over $258,482 | 33.00% |
These are the federal statutory rates, before the Quebec abatement and tax credits. Each rate applies only to the income within that bracket—not to all income.
Quebec income tax brackets
| 2026 taxable income | Quebec rate |
|---|
| 2026 taxable income | Quebec rate |
|---|---|
| Up to $54,345 | 14.00% |
| Over $54,345 to $108,680 | 19.00% |
| Over $108,680 to $132,245 | 24.00% |
| Over $132,245 | 25.75% |
Quebec indexed its income thresholds by 2.05% for 2026; the provincial tax rates themselves remain unchanged.
Combined federal and Quebec marginal rates
The following rates incorporate the 16.5% Quebec abatement of basic federal tax. They apply to ordinary income, such as employment income, interest and RRSP withdrawals—not the special effective rates for dividends or capital gains.
| 2026 taxable income | Combined marginal rate |
|---|---|
| Up to $54,345 | 25.69% |
| Over $54,345 to $58,523 | 30.69% |
| Over $58,523 to $108,680 | 36.12% |
| Over $108,680 to $117,045 | 41.12% |
| Over $117,045 to $132,245 | 45.71% |
| Over $132,245 to $181,440 | 47.46% |
| Over $181,440 to $258,482 | 49.97% |
| Over $258,482 | 53.31% |
These are bracket rates before the effect of income-tested credit reductions. In particular, the phase-out of the enhanced federal basic personal amount raises the effective marginal rate in the $181,440–$258,482 range to approximately 50.21%.
Basic personal amounts
| Credit base | 2026 amount |
|---|---|
| Federal — maximum | $16,452 |
| Federal — minimum for higher-income taxpayers | $14,829 |
| Quebec | $18,952 |
The basic personal amounts generate non-refundable tax credits; they are not deductions from taxable income. Consequently, the combined table’s first-bracket rate does not mean tax is payable from the first dollar earned. Actual tax also depends on other credits, deductions and income-tested amounts.
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