Methodology and sources
Up to date for the 2026 tax year · verified on
Finoutil aims to give you a clear, honest estimate, not an exact tax return. Here is precisely what our tools calculate, with which parameters, and where the numbers come from. Every calculation happens in your browser: no data is ever sent to a server.
How we get your net income
We start from your gross income, then subtract, separately: the federal tax, the Québec tax, then the social contributions (QPP, Employment Insurance, QPIP). We account for the basic personal credits, the credits for contributions and the applicable deductions (enhanced portion of the QPP, workers' deduction). An RRSP reduces your taxable income, and therefore your tax, but never the QPP, EI or QPIP contributions.
2026 tax brackets
| Taxable income | Rate |
|---|---|
| $0 – $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
| Taxable income | Rate |
|---|---|
| $0 – $54,345 | 14% |
| $54,345 – $108,680 | 19% |
| $108,680 – $132,245 | 24% |
| Over $132,245 | 25.75% |
The federal tax of a Québec resident is reduced by the Québec abatement of 16.5%. The marginal rates we display combine the federal tax (after the abatement) and the Québec tax on your next dollar of income.
2026 parameters and contributions
- Basic personal amount — federal$16,452 (gradually reduced to $14,829 for high incomes)
- Basic personal amount — Québec$18,952, credited at 14%
- Québec abatement16.5% of the federal tax
- QPP — employee6.30% on $3,500 – $74,600 (5.30% base + 1.00% enhanced)
- QPP — self-employed12.60% (both parts) on the same bracket
- QPP2 (2nd contribution)4% employee / 8% self-employed, from $74,600 to $85,000
- Employment Insurance (EI)1.30% up to $68,900 — employees only
- QPIP0.430% employee / 0.764% self-employed, up to $103,000
- Canada employment amountup to $1,501 (employees)
- Workers' deduction (Québec)6% of income, maximum $1,450
Sales taxes (GST/QST)
The GST (5%) and the QST (9.975%) are both calculated on the pre-tax price, separately — the QST is no longer compounded on top of the GST since 2013. Registration becomes mandatory once your taxable sales pass $30,000 (the small-supplier threshold). The GST/QST you collect is neither income nor an expense: it is collected then remitted, less the credits on your purchases (ITC/ITR).
What our estimates don't cover
Our tools assume a Québec resident for the full year, claiming the basic credits. They don't account for credits tied to your situation (dependants, childcare expenses, donations, medical expenses), other income (investments, rental, benefits), your marital status or income splitting. For an answer tailored to your case, consult an accountant.
Our sources
The parameters come from official sources, verified for 2026:
- Revenu Québec — income tax brackets and source deductions (TP-1015.F), 2026
- Retraite Québec — QPP and QPP2 contributions, 2026
- QPIP — 2026 contribution rates
- Canada Revenue Agency — federal tax and guide T4127, 2026
- CFFP — Université de Sherbrooke — parameters of the Québec tax system
Spotted an inaccuracy or have a question about a calculation? The tax parameters change every year; we re-verify them at each update — report any error to [email protected]. Learn more about our approach: about Finoutil.