Marginal and average tax rates 2026 (Quebec and federal)
Enter annual taxable income. The tool shows the combined marginal rate on the last dollar, the average rate (total tax ÷ income), and the federal and Quebec split. Only the basic personal amount and, if selected, the Canada employment amount are included.
Ordinary income, Quebec resident. No QPP, EI, QPIP, spouse credits, or other credits. The 16.5% Quebec abatement is applied to basic federal tax.
- Federal rate (top bracket)
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- Quebec rate (top bracket)
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- Combined marginal rate
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- Average rate
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- Net federal tax
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- Quebec tax
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- Total tax
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Sources. Revenu Québec — 2026 rates (new tab) · CRA — 2026 federal brackets (new tab) · CRA — T4032QC January 2026 (new tab) · Quebec Finance — 2026 parameters (new tab) · Last updated: 27 October 2026
Frequently asked questions
What is the difference between marginal and average rate?
The marginal rate is the rate on the last dollar of taxable income. The average rate is total tax divided by income. With non-refundable credits, the average rate is often lower than the marginal rate.
Why is federal tax reduced by 16.5%?
Quebec residents file provincial tax with Revenu Québec. Ottawa grants a 16.5% abatement on basic federal tax because some services are funded provincially in Quebec.
Does this replace a tax return?
No. It does not include payroll contributions, the Quebec worker deduction, or other credits. Take-home pay and the RRSP refund are separate tools.
Which brackets apply in 2026?
Federal: 14%, 20.5%, 26%, 29%, and 33%. Quebec: 14%, 19%, 24%, and 25.75%. Basic personal amounts are $16,452 (federal, with phase-out) and $18,952 (Quebec).
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