Quebec tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
53.30%
Top capital gains rate
26.65%
Top eligible dividend rate
40.11%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 14.00% | 25.69% | 12.84% | 2.00% | 16.94% |
| $30k | 14.00% | 14.00% | 25.69% | 12.85% | 2.00% | 16.94% |
| $40k | 14.00% | 14.00% | 25.69% | 12.84% | 2.00% | 16.94% |
| $50k | 14.00% | 14.00% | 25.69% | 12.85% | 2.00% | 16.94% |
| $60k | 20.50% | 19.00% | 36.12% | 18.06% | 16.39% | 28.93% |
| $70k | 20.50% | 19.00% | 36.12% | 18.06% | 16.39% | 28.93% |
| $80k | 20.50% | 19.00% | 36.12% | 18.06% | 16.39% | 28.93% |
| $90k | 20.50% | 19.00% | 36.12% | 18.06% | 16.39% | 28.93% |
| $100k | 20.50% | 19.00% | 36.12% | 18.06% | 16.39% | 28.93% |
| $120k | 26.00% | 24.00% | 45.71% | 22.86% | 29.63% | 39.96% |
| $150k | 26.00% | 25.75% | 47.46% | 23.73% | 32.04% | 41.97% |
| $200k | 29.00% | 25.75% | 50.21% | 25.11% | 35.84% | 45.14% |
| $250k | 29.00% | 25.75% | 50.21% | 25.11% | 35.84% | 45.14% |
| $300k | 33.00% | 25.75% | 53.30% | 26.65% | 40.11% | 48.70% |
| $400k | 33.00% | 25.75% | 53.30% | 26.65% | 40.11% | 48.70% |
| $500k | 33.00% | 25.75% | 53.30% | 26.65% | 40.11% | 48.70% |
Quebec provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $54,345 | 14.00% |
| $54,346 to $108,680 | 19.00% |
| $108,681 to $132,245 | 24.00% |
| Over $132,245 | 25.75% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).
- Quebec residents receive a 16.5 % federal abatement. The rates above reflect this, so they are lower than for other provinces at the federal level.