Quebec Tax Brackets 2025: Provincial Income Tax Guide

Quebec has the highest combined income tax rates in Canada and is the only province where residents must file a separate provincial tax return in addition to the federal return. This guide covers Quebec's 2025 provincial tax brackets, the Quebec abatement, and combined rates.

Quebec Provincial Tax Brackets 2025

The Quebec Abatement

Because Quebec residents pay provincial tax directly to Revenu Québec (and not through the CRA), the federal government provides a Quebec abatement of 16.5% of basic federal tax. This reduces the federal tax paid by Quebec residents to account for the fact that Quebec administers its own programs funded by provincial revenue. In practice, this means Quebec residents pay less federal tax but more Quebec provincial tax.

Combined Federal + Quebec Tax Rates

Quebec's top combined rate of approximately 53.31% is the highest of any province in Canada, making it critical for high earners to use every available deduction and credit.

Quebec Basic Personal Amount 2025

Quebec's basic personal amount is $17,183, which provides a provincial credit reducing your Quebec tax. This is higher than the federal BPA, partly because Quebec's lowest rate is 14% (higher than the federal 15% after abatement).

Filing Your Quebec Return

Quebec residents must file the TP-1 return with Revenu Québec each year. The deadline is the same as the federal deadline — April 30 for most filers and June 15 for self-employed individuals. Many tax software programs (including Wealthsimple Tax, TurboTax, and H&R Block) support both federal and Quebec returns in a single workflow.

Key Quebec Tax Credits

• Quebec Solidarity Tax Credit — combines housing, QST, and Northern Village components into one quarterly payment
• Quebec Family Allowance — monthly payments for families with children under 18
• Quebec Caregiver Tax Credit
• Quebec Home Buyers' Tax Credit
• Quebec Senior Assistance Tax Credit
• Quebec Work Premium — supplement for low-income workers re-entering the workforce

Quebec vs. Other Provinces

Quebec's higher taxes fund extensive provincial services including subsidized daycare (as low as $10/day), heavily subsidized university tuition, robust public transit subsidies, and the Régie de l'assurance maladie du Québec (RAMQ) health plan. For families with young children, the childcare subsidy can offset a significant portion of the tax difference compared to other provinces.