Quebec — a separate system
Quebec runs a parallel system. Residents contribute to the Quebec Pension Plan (QPP) rather than CPP, pay the Quebec Parental Insurance Plan (QPIP) with a reduced EI rate, file their own provincial return with Quebec’s own brackets, and receive a refundable 16.5% federal abatement that cuts their basic federal tax. This page explains why selecting Quebec changes the whole calculation.
Quebec is a parallel system
Quebec is not simply a fifth province with different rates — it runs its own version of almost every piece. Residents contribute to the Quebec Pension Plan (QPP) instead of CPP, pay the Quebec Parental Insurance Plan (QPIP) alongside a reduced EI rate, file their own provincial return on Quebec’s brackets, and receive a refundable 16.5% federal abatement that cuts their basic federal tax. Selecting Quebec in the calculator switches all of this at once.
Quebec income-tax brackets
Basic personal amount: $18,952 (a credit at 14%). These apply instead of the other provinces’ scales.
| Taxable income | Quebec rate |
|---|---|
| $0 – $54,345 | 14% |
| $54,346 – $108,680 | 19% |
| $108,681 – $132,245 | 24% |
| Over $132,245 | 25.75% |
The Quebec brackets and basic amount were read from a second source rather than captured first-hand from Revenu Québec, which blocked the fetchers — the payload records that, and Revenu Québec’s own published tables are the binding ones.
QPP, QPIP and reduced EI
The Quebec Pension Plan is charged at 6.3% on tier-1 pensionable earnings (higher than CPP’s rate), with its own second tier at 4%. On parental benefits, Quebec runs QPIP — a 0.43% premium up to $103,000 — and because QPIP covers parental leave, Quebec residents pay a reduced EI rate of 1.3% (up to $68,900) instead of the rest-of-Canada rate.
| Contribution | Employee rate |
|---|---|
| QPP (tier 1) | 6.3% |
| QPIP (parental) | 0.43% |
| EI (reduced, Quebec) | 1.3% |
The 16.5% federal abatement
Because Quebec administers its own income tax, its residents get a refundable 16.5% abatement on their basic federal tax — a reduction, not a transfer, that avoids double-charging for the provincially-run system. Quebec then levies its own provincial tax separately; the two do not net against each other. The calculator applies the abatement automatically whenever Quebec is selected.
This page is still being expanded. The figures shown are the Quebec rates in force for 2026, taken from the sources cited above; if a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off — for an official amount, Revenu Québec is the binding one.