2026 Quebec Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for Quebec in tax year 2026.
Canadian Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$58,523 | 14.00% |
| CA$58,523 | CA$117,045 | 20.50% |
| CA$117,045 | CA$181,440 | 26.00% |
| CA$181,440 | CA$258,482 | 29.00% |
| CA$258,482 | No limit | 33.00% |
Quebec Provincial Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$54,345 | 14.00% |
| CA$54,345 | CA$108,680 | 19.00% |
| CA$108,680 | CA$132,245 | 24.00% |
| CA$132,245 | No limit | 25.75% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 11.50%
- Federal Basic Personal Amount
- CA$16,452
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2026
OfficialValues verifiedThe federal capital-gains inclusion is modelled with a single simplified factor, and the federal basic personal amount phase-out is not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
9 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text.
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; cancellation announced with no expiry.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; identical 2026 thresholds/rates.
Cited for Rate brackets · confirmed
Referenced via WebSearch summary of EY's 2026 rate card; identical bracket thresholds and rates (14/20.5/26/29/33%).
Cited for Capital gains · confirmed
Directly fetched; confirms no revival in Budget 2025.
Cited for Corporate rate · confirmed
Directly fetched; PwC's 2026-dated summary states the same 38%-10%-13%=15% federal rate with no change noted.
Cited for Dividend tax credit · confirmed
Directly fetched; same 15.0198% rate applies through 2026.
Cited for Dividend tax credit · confirmed
Directly fetched; explicit statement that the rate is identical for 2025 and 2026.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Quebec — 2026
OfficialValues verifiedVerified against the Quebec Department of Finance parameter table for 2026. The Quebec health services fund contribution and the Quebec-specific credits are not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 1 · Primary authority
- Dividend tax creditTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets, Basic personal amount · confirmed
Table 3: 2026 thresholds 54,345/108,680/132,245; Table 2 (p.7): 2026 Québec indexing rate = 2.05%.
Cited for Corporate rate, Dividend tax credit · confirmed
Bulletin only announces a change to the non-eligible dividend credit rate; silent on eligible dividends, implying no change.
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official cancellation, applicable to gains realized in 2026 and beyond.
Cited for Rate brackets, Dividend tax credit · confirmed
EY Quebec 2026 table: 14.00%/19.00%/24.00%/25.75% at the same thresholds.
Cited for Corporate rate · confirmed
Quebec combined general rate 26.50%; federal general rate 15.00% => Quebec-only = 11.50%.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.