Quebec Income Tax Calculator
Quebec's personal income tax system is indexed annually using the Quebec Consumer Price Index (CPI). For 2025, the indexation rate is 2.85% (down from 5.08% in 2024), corresponding to a factor of 1.0285 (compared to 1.0508 in 2024).
Quebec Income Tax Rates
| 2023 | 2024 | 2025 | Rate |
|---|---|---|---|
| $0 to $49,275 | $0 to $51,780 | $0 to $53,255 | 14% |
| Over $49,275 to $98,540 | Over $51,780 to $103,545 | Over $53,255 to $106,495 | 19% |
| Over $98,540 to $119,910 | Over $103,545 to $126,000 | Over $106,495 to $129,590 | 24% |
| More than $119,910 | More than $126,000 | More than $129,590 | 25.75% |
The basic personal amount will increase to $18,571 in 2025 from $18,056 in 2024 and $17,183 in 2023.
The History of Quebec Provincial Income Taxes
In recent Quebecois history, Jean Charest (Liberal) became Premier in 2003. Charest introduced modest income tax breaks to residents in 2005. Premier Pauline Marois (Parti Québécois) introduced a new tax bracket for high-income earners in 2013. Additionally, she replaced the flat health tax with a progressive system. Next, Premier Phillippe Couillard (Liberal) announced a tax cut for middle-income earners in 2017, and the tax rate for the first tax bracket was cut by 1% in 2017. The current Premier François Legault (Coalition Avenir Québec) introduced a tax cut of 1% to the first two tax brackets in 2023.
Contribution to the Health Services Fund
Health Services Fund Contribution
Employers make the primary contribution to the Health Services Fund, but individuals also contribute based on their non-employment income.
For 2025, you may be required to contribute if your total income, minus employment income, dividend gross-ups, scholarships, and eligible deductions, exceeds $17,630, and you were a resident of Quebec. Typically, this applies if your business + investment income exceeds $17,630.
- If your eligible income is between $17,630 and $32,630, your contribution is 1% of the amount over $17,630.
- If your eligible income is between $32,630 and $61,315, your contribution is $150.
- If your eligible income is between $61,315 and $146,315, your contribution is $150 plus 1% of the amount over $61,315.
- If your eligible income exceeds $146,315, your contribution is $1,000.
You must complete Schedule F when filing your income tax return.
Quebec Public Prescription Drug Insurance Plan
In Quebec, all residents must have prescription drug coverage, either through a private group insurance plan (such as one provided by an employer) that includes basic prescription drug coverage or through the public prescription drug insurance plan administered by the Régie de l'assurance maladie du Québec (RAMQ).
Annual Premium and Contributions
Annual Premium: If you're covered by the public plan, you'll pay an annual premium when filing your income tax return. For the period from July 1, 2024, to June 30, 2025, the premium ranges from $0 to $744 per person, depending on your net family income.
At the Pharmacy:
Monthly Deductible: $22
Co-insurance: 32% of the cost of covered drugs after the deductible
Maximum Monthly Contribution: $99.65
These rates are in effect from July 1, 2024, to June 30, 2025.
Obligations Based on Age and Status
Ages 18 to 25: Full-time students without a spouse, residing with their parents, and without access to a private plan must be covered by their parent's private insurance plan, if available.
Age 65 and Over: Upon turning 65, you're automatically enrolled in the public plan. If you have access to a private plan that offers basic prescription drug coverage, you can choose to opt out of the public plan.
Tax Implications
Claiming the Premium: The premium paid for the public prescription drug insurance plan can be included as a medical expense when calculating certain tax credits. To claim this, complete Schedule B of your income tax return.
Calculating the Premium: To determine the exact premium amount based on your income, complete Schedule K of your income tax return. The income considered is your net income minus certain deductions.
Important Considerations
Private Insurance Plans: If you have access to a private group insurance plan that includes basic prescription drug coverage, you must enroll in it. Failure to do so means you'll still be required to pay the public plan premium without being eligible for its benefits.
Coverage Exemptions: Certain individuals, such as those holding a valid claim slip (carnet de réclamation) or those receiving 94% or more of the maximum Guaranteed Income Supplement, are exempt from paying the premium and other contributions.
Quebec Pension Plan
Workers in Quebec contribute towards the Quebec Pension Plan (QPP), not the Canada Pension Plan (CPP). All employees and self-employed workers over the age of 18 are required to make QPP contributions if their income is more than $3,500. This $3,500 basic exemption amount is the same as the CPP.
QPP contributions are withheld from your pay if you are an employee, and they are known as source deductions in Quebec. QPP contribution rates are higher than CPP rates.
Quebec Pension Plan Contribution Rates
| Year | Maximum Contributory Earnings | Contribution Rate (Employee/Employer) | Combined Contribution Rate |
|---|---|---|---|
| 2025 | $67,800 | 6.4% | 12.8% |
| 2024 | $65,000 | 6.4% | 12.8% |
| 2023 | $63,100 | 6.4% | 12.8% |
| 2022 | $61,400 | 6.15% | 12.30% |
| 2021 | $58,100 | 5.9% | 11.8% |
| 2020 | $55,200 | 5.7% | 11.4% |
Source: Revenu Québec
Second Enhanced QPP Contribution (QPP2)
Starting from 2024, in addition to the QPP determined from the above table, those earning over maximum pensionable earnings ($71,300 in 2025) will have to make an additional enhanced contribution, commonly called the QPP2. The table below outlines the QPP2 contributions.
QPP2 Contribution
| Year | Additional Maximum Annual Pensionable Earnings | Contribution Rate (Employee/Employer) | Maximum Contribution (Employee/Employer) | Combined Contribution Rate | Combined Maximum Contribution |
|---|---|---|---|---|---|
| 2025 | $81,200 | 4% | $396 | 8% | $792 |
| 2024 | $73,200 | 4% | $188 | 8% | $376 |
Source: Retraite Quebec
Quebec Employment Insurance
As a worker in Quebec, you still have to pay EI premiums. In addition to EI, you will also pay Quebec Parental Insurance Plan (QPIP) premiums. Quebec EI premiums are reduced to account for this. For 2025, the maximum insurable earning is $65,700 (up from $63,200 for 2024), and the EI Premium rate for employees is 1.31% (down from 1.32% for 2024). The maximum employee contribution is $860.67 (up from 2024’s $834.24), and the maximum employer contribution is $1,202.31 (up from $1,167.94).
Unlike the federal EI program, where self-employed workers are not required to participate in the EI program, self-employed workers must pay QPIP premiums. QPIP covers maternity, paternity, and parental benefits. You can still enroll in the EI program as a self-employed worker to cover sickness and other benefits.
Quebec Parental Insurance Plan (QPIP) Employee Premium Rates
| Year | Maximum Contributory Earnings | Employee Premium Rate | Maximum Employee Premium |
|---|---|---|---|
| 2025 | $98,000 | 0.494% | $484.12 |
| 2024 | $94,000 | 0.494% | $464.36 |
| 2023 | $91,000 | 0.494% | $449.54 |
| 2022 | $88,000 | 0.494% | $434.72 |
| 2021 | $83,500 | 0.494% | $412.49 |
| 2020 | $78,500 | 0.494% | $387.79 |
Quebec Parental Insurance Plan (QPIP) Self-Employed Premium Rates
| Year | Maximum Contributory Earnings | Self-Employed Premium Rate | Maximum Self-Employed Premium |
|---|---|---|---|
| 2025 | $98,000 | 0.878% | $860.44 |
| 2024 | $94,000 | 0.878% | $825.32 |
| 2023 | $91,000 | 0.878% | $798.98 |
| 2022 | $88,000 | 0.878% | $772.64 |
| 2021 | $83,500 | 0.878% | $733.13 |
| 2020 | $78,500 | 0.878% | $689.23 |
Source: Quebec Parental Insurance Plan