Quebec Income Tax Calculator (Combined) Canada

In Quebec two governments tax the same dollar and one of them gives part of it back, which makes working out what you owe harder than elsewhere in Canada. This calculator estimates both parts at once: federal tax reduced by the refundable Quebec abatement, plus Quebec tax on its own bracket table. Enter your income and you get the combined figure, your after-tax pay, your average rate and the rate on your next dollar.

How the calculator works

1. Taxable income: your income is annualized from the pay frequency you choose, the included portion of any capital gain is added, and RRSP contributions and other deductions are subtracted.
2. Basic federal tax: the federal bracket table is applied, and the federal basic personal amount is converted into a credit at the lowest federal rate and subtracted. That amount is income-tested, falling in a straight line from the start of the 29% federal bracket to a lower minimum at the start of the 33% bracket.
3. The Quebec abatement: basic federal tax is cut by the abatement rate. Generic Canadian calculators often skip this step for Quebec residents, which overstates the federal bill by about a sixth.
4. Quebec tax: Quebec’s bracket table is applied to the same taxable income, and Quebec’s basic personal amount is credited at its lowest rate.
5. The result: the two figures are added and measured against your total income for the average rate.

Every bracket, threshold and personal amount is a stored parameter that follows the current tax year.

A worked example

A Montreal employee earns $85,000 with no deductions. Basic federal tax after the federal basic personal amount credit is about $11,318. The Quebec abatement takes off about $1,867, leaving federal tax of about $9,450. Quebec tax after its basic personal amount credit is about $10,779. The combined bill is about $20,230, an average rate of about 23.8%, and the marginal rate on the next dollar is about 36.1%: 17.1% federal after the abatement plus 19% Quebec.

What the Quebec abatement is

Quebec runs its own personal income tax system and administers programs the federal government delivers elsewhere. To avoid charging Quebec residents twice for the same services, Ottawa refunds a fixed share of basic federal tax, claimed on line 44000 of the federal return.

Because it is a percentage of basic federal tax, its value grows with income: about $1,867 at $85,000, and more than $11,000 at high incomes. It also lowers the federal marginal rate. In the top federal bracket a Quebec resident’s federal marginal rate is about 27.6% instead of 33%, and with Quebec’s top rate the combined marginal rate is about 53.3%.

Two returns, one taxable income

You file a federal return with the CRA and a TP-1 with Revenu Québec. Both start from broadly the same income and deductions, which is why one taxable income figure drives both sides of the calculator, but the brackets, the basic personal amounts and many credits differ.

Quebec’s lowest rate, 14%, is well above every other province’s lowest rate, but its basic personal amount of $18,952 is larger than the federal one and is credited back at that same rate, so low earners are not hit as hard as the headline rate suggests.

Reading the marginal rate

The combined marginal rate is what the next dollar costs, the number to use when deciding whether to take a bonus this year or next, make an RRSP contribution or take on extra freelance work. Federal and Quebec bracket thresholds do not line up, so you can cross a Quebec boundary without crossing a federal one, and your marginal rate can jump at income levels that look arbitrary until you see both tables.

Using deductions to change the answer

• RRSP deduction: reduces taxable income for both governments, saving your full combined marginal rate, close to half of each dollar in the higher Quebec brackets.
• Other deductions: union dues, employment expenses and support payments.
• Capital gains: enter the full gain. Only the included portion is taxed, while the whole gain counts as money received for the average rate.
• Extra credit amounts: enter the credit amounts, not the tax saving, in the separate federal and Quebec fields, and the calculator converts each at the right rate.

What this calculator does not cover

It is an income tax estimate, not a full pay calculation. It excludes QPP contributions, QPIP premiums and the reduced EI premium, and refundable credits such as the solidarity tax credit, the work premium and family allowance payments, which can change substantially what a lower-income household keeps. Self-employed income, dividends with their gross-up and credit, and income earned outside Quebec are also outside its scope.

Keep the figures current

Brackets and personal amounts are indexed every year, and Quebec indexes on its own schedule. The parameters are updated from CRA and Revenu Québec publications. The result is a planning estimate, not tax advice; confirm your position against your notices of assessment from both governments or with a qualified tax professional.

About This Quebec Income Tax Calculator

Use this Quebec income tax calculator to get an instant, accurate estimate. The figures follow official CRA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.