Quebec Income Tax Calculator
Quebec's personal income tax system is indexed annually using the Quebec Consumer Price Index (CPI). For 2026, the indexation rate is 2.05% (down from 2.85% in 2025 and 5.08% in 2024), corresponding to a factor of 1.0205 (compared to 1.0285 in 2025).
Quebec Income Tax Rates
| 2023 | 2024 | 2025 | 2026 | Rate |
|---|---|---|---|---|
| $0 to $49,275 | $0 to $51,780 | $0 to $53,255 | $0 to $54,345 | 14% |
| Over $49,275 to $98,540 | Over $51,780 to $103,545 | Over $53,255 to $106,495 | Over $54,345 to $108,680 | 19% |
| Over $98,540 to $119,910 | Over $103,545 to $126,000 | Over $106,495 to $129,590 | Over $108,680 to $132,245 | 24% |
| More than $119,910 | More than $126,000 | More than $129,590 | Over $132,245 | 25.75% |
The basic personal amount will increase to $18,952 in 2026 from $18,571 in 2025 and $18,056 in 2024.
History of Quebec Provincial Income Taxes
In recent Quebec history, Jean Charest of the Liberal Party became Premier in 2003 and introduced modest income tax reductions in 2005. In 2013, Premier Pauline Marois of the Parti Québécois implemented a new tax bracket for high‑income earners and replaced the flat health contribution with a more progressive system.
Her successor, Premier Philippe Couillard of the Liberal Party, announced tax relief for middle‑income earners in 2017, including a 1% reduction in the rate for the lowest tax bracket. More recently, Premier François Legault of the Coalition Avenir Québec introduced an additional 1% reduction to the first two tax brackets in 2023.
Since that 2023 reform, there have been no changes to provincial income tax rates. However, Quebec's tax system has continued to evolve in more incremental ways. In particular, tax brackets and most credit amounts have been automatically indexed to inflation each year.
Recent provincial budgets (notably 2024–2025) have instead focused on targeted measures and credit adjustments rather than broad rate changes. These include enhancements to certain tax credits (for example, family and senior‑related measures), as well as structural tweaks to specific programs.
More recent updates for 2025 continue this pattern, with changes such as increases to certain credit rates (e.g., home‑support services for seniors), adjustments to eligibility rules, and full indexation of key thresholds and amounts, including the age amount and basic personal amount.
Quebec Public Prescription Drug Insurance Plan
In Quebec, all residents must have prescription drug coverage, either through a private plan (for example, through an employer) or the public plan administered by RAMQ. If you have access to a private plan, you are generally required to enroll in it.
Public Plan Premium (Paid Through Your Tax Return)
If you are covered under the public plan, you must pay an annual premium when filing your Quebec income tax return (calculated on Schedule K).
- July 2024 – June 2025: $0 to $744 per person
- July 2025 – June 2026: $0 to $766 per person
The amount depends on your net family income and is payable even if you do not purchase any prescription drugs.
Some individuals are exempt, including low‑income households and certain seniors receiving the maximum Guaranteed Income Supplement.
Costs at the Pharmacy
Public plan members also pay a portion of drug costs when filling prescriptions:
| Parameter | 2024–2025 | 2025–2026 |
|---|---|---|
| Monthly deductible | $22 | $22 |
| Co‑insurance | 32% | 30% |
| Maximum monthly contribution | $99.65 | $102.64 |
| Maximum annual contribution | $1,196 | $1,232 |
Once the monthly or annual maximum is reached, additional covered drug costs are fully reimbursed.
Who Must Join the Public Plan
You must join the public plan if you do not have access to a private plan, including:
- Individuals without employer coverage
- Certain retirees
- Some students not covered under a parent's plan
Special rules apply:
- Ages 18–25: Students without a spouse living with their parents must generally be covered under their parents' private plan if available.
- Age 65+: Automatically enrolled in the public plan, but you may opt out if eligible for private coverage.
Tax Treatment
- The premium is collected through your tax return and calculated using Schedule K.
- It can be included as a medical expense when calculating certain tax credits (Schedule B).
Key Takeaway
Quebec's prescription drug system is mandatory and income‑tested, combining an annual premium collected through the tax system and out‑of‑pocket costs at the pharmacy that are capped monthly and annually. Recent updates show a consistent pattern: gradual increases to premiums and caps, alongside small reductions in co‑insurance, slightly shifting costs from pharmacy payments toward the income‑based premium.
Quebec Pension Plan
Workers in Quebec contribute towards the Quebec Pension Plan (QPP), not the Canada Pension Plan (CPP). All employees and self-employed workers over the age of 18 are required to make QPP contributions if their income is more than $3,500. This $3,500 basic exemption amount is the same as the CPP.
QPP contributions are withheld from your pay if you are an employee, and they are known as source deductions in Quebec. QPP contribution rates are higher than CPP rates.
Quebec Pension Plan Contribution Rates
| Year | Maximum pensionable earnings (MPE) | Contribution Rate (Employee/Employer) | Combined Contribution Rate |
|---|---|---|---|
| 2026 | $74,600 | 6.3% | 12.6% |
| 2025 | $71,300 | 6.4% | 12.8% |
| 2024 | $68,500 | 6.4% | 12.8% |
| 2023 | $66,600 | 6.4% | 12.8% |
| 2022 | $64,900 | 6.15% | 12.30% |
| 2021 | $61,600 | 5.9% | 11.8% |
Source: Revenu Québec
Second Enhanced QPP Contribution (QPP2)
Starting from 2024, in addition to the QPP determined from the above table, those earning over maximum pensionable earnings ($74,600 in 2026) will have to make an additional enhanced contribution, commonly called the QPP2. The table below outlines the QPP2 contributions.
QPP2 Contribution
| Year | Additional Maximum Annual Pensionable Earnings | Contribution Rate (Employee/Employer) | Maximum Contribution (Employee/Employer) | Combined Contribution Rate | Combined Maximum Contribution |
|---|---|---|---|---|---|
| 2026 | $85,000 | 4% | $416 | 8% | $832 |
| 2025 | $81,200 | 4% | $396 | 8% | $792 |
| 2024 | $73,200 | 4% | $188 | 8% | $376 |
Source: Retraite Quebec
Quebec Employment Insurance
As a worker in Quebec, you still have to pay EI premiums. In addition to EI, you will also pay Quebec Parental Insurance Plan (QPIP) premiums. Quebec EI premiums are reduced to account for this. For 2026, the maximum insurable earnings are $68,900 (up from $65,700 for 2025), and the EI premium rate for employees is 1.30% (down from 1.31% for 2025). The maximum employee contribution is $895.70 (up from 2025's $860.67), and the maximum employer contribution is $1,253.98 (up from $1,202.31).
Unlike the federal EI program, where self-employed workers are not required to participate, self-employed workers must pay QPIP premiums. QPIP covers maternity, paternity, and parental benefits. You can still enroll in the EI program as a self-employed worker to cover sickness and other benefits.
Quebec Parental Insurance Plan (QPIP) Employee Premium Rates
| Year | Maximum Contributory Earnings | Employee Premium Rate | Maximum Employee Premium |
|---|---|---|---|
| 2026 | $103,000 | 0.430% | $442.90 |
| 2025 | $98,000 | 0.494% | $484.12 |
| 2024 | $94,000 | 0.494% | $464.36 |
| 2023 | $91,000 | 0.494% | $449.54 |
| 2022 | $88,000 | 0.494% | $434.72 |
| 2021 | $83,500 | 0.494% | $412.49 |
| 2020 | $78,500 | 0.494% | $387.79 |
Quebec Parental Insurance Plan (QPIP) Self-Employed Premium Rates
| Year | Maximum Contributory Earnings | Self-Employed Premium Rate | Maximum Self-Employed Premium |
|---|---|---|---|
| 2026 | $103,000 | 0.764% | $786.92 |
| 2025 | $98,000 | 0.878% | $860.44 |
| 2024 | $94,000 | 0.878% | $825.32 |
| 2023 | $91,000 | 0.878% | $798.98 |
| 2022 | $88,000 | 0.878% | $772.64 |
| 2021 | $83,500 | 0.878% | $733.13 |
| 2020 | $78,500 | 0.878% | $689.23 |
Source: Quebec Parental Insurance Plan
Contribution to the Health Services Fund
For 2025, Quebec residents may have to pay a health services fund contribution if their eligible income exceeds $18,130. The contribution is calculated on Schedule F and ranges from 1% of income over the threshold to a maximum of $1,000, with a flat $150 contribution applying in the middle income band.