Federal and provincial tax brackets are changing in 2026 — Here's what Quebecers will owe
Tax season is coming up, and if you're thinking of getting a head start on filing, there's good news: Quebec's updated tax brackets for 2026 could mean you'll pay a bit less than you used to.
Both Revenu Québec and the Canada Revenue Agency (CRA) adjusted their brackets for inflation, which means more of your income gets taxed at lower rates. And with a few payroll deduction changes that took effect in January, some Quebecers are already seeing the difference in their paycheques.
Here's what changed for 2026 — and what it means when you file your taxes going forward.
Quebec's tax brackets for 2026
Revenu Québec indexed the provincial brackets by 2.05% for 2026. The rates stayed the same, but each threshold increased.
Here are Quebec's 2026 tax brackets:
- 14% on the first $54,345 of taxable income
- 19% on income over $54,345 up to $108,680
- 24% on income over $108,680 up to $132,245
- 25.75% on income above $132,245
For context, last year's thresholds were $53,255, $106,495 and $129,590.
Remember how the progressive system works: you don't pay the top rate on everything you earn. Each portion of your income is taxed at its corresponding rate as it moves through the brackets.
So if you make $60,000 this year, the first $54,345 is taxed at 14%, and only the remaining $5,655 faces the 19% rate. You're never stuck paying the highest bracket on your full salary.
Quebec basic personal amount for 2026
The basic personal amount (BPA) rose from $18,571 to $18,952 — up $381 from last year. That first chunk of your earnings is completely tax-free at the provincial level.
If your total annual income falls below $18,952, you won't owe Revenu Québec anything.
Finance Minister Éric Girard confirmed the adjustment during the province's November 25 economic update.
If you're living at home or keeping expenses low, this tax-free threshold gives you room to funnel more into savings vehicles like your RRSP, TFSA, or FHSA.
RRQ and RQAP contributions dropped in January
Quebec lowered two payroll deductions effective January 1, 2026:
- RRQ (Régime de rentes du Québec) — Quebec's public pension plan
- RQAP (Régime québécois d'assurance parentale) — the provincial parental insurance program funding maternity, paternity and parental leave
The new rates:
- RRQ employee rate: 5.4% → 5.3%
- RRQ self-employed rate: 10.8% → 10.6%
- RQAP employee rate: 0.430%
- RQAP self-employed rate: 0.764%
The province estimates these reductions will save employees up to $137 annually, and self-employed workers up to $259.
Canada's federal tax brackets for 2026
The CRA indexed the federal brackets by 2.0% for 2026. There's also a notable shift: the bottom federal rate dropped to 14% for all of 2026, down from the 15% rate that was in place until July 2025.
Here are Canada's 2026 federal brackets:
- 14% on the first $58,523
- 20.5% on income over $58,523 up to $117,045
- 26% on income over $117,045 up to $181,440
- 29% on income over $181,440 up to $258,482
- 33% on income above $258,482
Federal basic personal amount for 2026
The federal BPA is a non-refundable tax credit that shields part of your income from taxation. How much you get depends on your earnings.
For 2026, the maximum BPA is $16,452.
Here's the breakdown:
- Earn $181,440 or less? You qualify for the full $16,452.
- Earn $258,482 or more? Your BPA drops to $14,829.
- Have an income between those two amounts? Your BPA gradually phases down.
Lower earners get a bigger break. If your taxable income sits below the BPA, you won't owe Ottawa any federal income tax.
Example: Federal tax on a $140,000 salary in 2026
Someone earning $140,000 would face these federal tax calculations before any credits or deductions:
- 0% on the first $16,452
- 14% on the next $42,071
- 20.5% on the next $58,522
- 26% on the remaining $22,955
Total federal tax: roughly $23,855
Keep in mind, provincial tax, RRQ, EI and various credits will shift the final number.
Why this matters
Small bracket adjustments can add up. When thresholds rise and your income doesn't, a larger share stays in the lower tax brackets. Combine that with the increased BPAs and the drop in RRQ and RQAP contributions, and many Quebecers could end up with a smaller tax bill or a bigger refund when they file.
Just remember, these 2026 brackets apply to the income you're earning right now. When you file your taxes this spring, you'll be reporting 2025 income under last year's brackets.
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