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Québec Income Tax Calculator 2023 & 2024.

This Page Was Last Updated: April 29, 2024
WOWA Trusted and Transparent
Estimate your 2022 & 2023 total income taxeswith only a few details about your income
Tax Year
Your Employment Status
Employment Income
Other Income
Capital Gains Before June 25
Capital Gains After June 24
RRSP Contributions
Additional Deductions
Eligible Dividends
Ineligible Dividends
Total Income
Adjusted Taxable Income

Total Tax
Federal Tax
Provincial Tax
EI Premiums
QPP Contribution
QPP2 Contribution

After Tax Income
Average Tax Rate
Marginal Tax Rate

These calculations include the following tax credits: basic personal amount, Canada employment amount, CPP/QPP, CPP2/QPP2, QPIP, EI premiums, and dividend tax credits. You may be eligible for other tax credits based on your province and income.


Interesting Facts

  • Quebec is the only province where residents contribute to a provincial pension plan instead of the Canada Pension Plan (CPP).
  • Quebec has some of the highest tax rates in North America, making it an expensive province for middle-income earners.
  • Before taxes, an employment income of $250,000 is 5x more than an income of $50,000. However, the after-tax income is only 3.8x as much.
Canada Federal and Quebec Tax Brackets 2024
Your taxable income places you in the following tax brackets.
Federal tax bracketFederal tax rates
$55,867 or less 15%
$55,868 to $111,73320.5%
$111,734 to $173,20526%
$173,206 to $246,75229%
More than $246,753 33%
Quebec tax bracketQuebec tax rates
Up to $51,780 14%
$51,781 to $103,54519%
$103,546 to $126,00024%
More than $126,001 25.75%
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Quebec Income Tax Calculator

Quebec income tax rates will stay the same for 2024, but the levels of each tax bracket will be increasing. Quebec's personal income tax system is indexed based on the Quebec Consumer Price Index (CPI). The indexation factor for 2024 is 5.08%, or 1.0508. This means that tax brackets and tax credits will increase by 5.08%. The reason for such indexation is to ensure inflation is not pushing you into a higher tax bracket and increasing your tax rate.

Quebec Income Tax Rates

$0 to $49,275$0 to $51,78014%
Over $49,275 to $98,540Over $51,780 to $103,54519%
Over $98,540 to $119,910Over $103,545 to $126,00024%
More than $119,910More than $126,00025.75%

The basic personal amount will increase to $18,056 in 2024 from $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

Employers make the main contribution to health services fund, but individuals also contribute proportionally to their non-employment income. For 2023, a contribution to the Health Services Fund may be required if your total income minus employment income, dividends, scholarships, and eligible deductions is more than $16,780 and you were a resident of Quebec. Usually, this means that a contribution is required if your business income less any employment income is more than $16,780.

If your eligible income is more than $16,780 but less than $58,350, your contribution owed to the health services fund is 1% of your eligible income, up to a maximum of $150.

If your eligible income is more than $58,350, your contribution owed to the health services fund is 1% of your eligible income plus another $150, up to a maximum of $1,000.

You will need to complete Schedule F when filing your income tax return.

Quebec Contribution to the Health Services Fund

Eligible IncomeContribution RequiredMaximum Contribution
More than $16,780 Less than $58,3501%$150
More than $58,3501% + $150$1,000

Source: Revenu Québec

Quebec Prescription Drug Insurance Plan

You must be covered either by a private group insurance plan, such as by your employer, that covers basic prescription drugs or by the Quebec public prescription drug insurance plan.

If you do not have a private plan and must be covered by the public plan, an annual premium will be paid when you file your tax return. If you have a private plan that does not cover basic prescription drugs, you will still need to pay the public plan premium.

If you are a full-time student between 18 and 25 years old, and you can be covered by a parent's private insurance plan, then you must take the private plan.

If you are over 65 years old and can still be covered by a private plan, you can opt out of the public plan. Otherwise, you will be automatically enrolled into the public plan when you turn 65.

By completing Schedule B of your income tax return, you can claim a refundable tax credit for the Prescription Drug Insurance Plan premiums paid as a medical expense.

To calculate the income used to calculate the premium, you would complete Schedule K of your income tax return.

The income used is your net income, less deductions. For 2023, the base exemption is $18,910 if you are single with no children or $30,640 if you have a spouse with no children.

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Income Used to Calculate Prescription Drug Insurance Plan Premiums (2023)


We may call the result of this calculation PDI income. If the PDI income is zero (or negative), then you do not have to pay a premium.

If your PDI income is less than $5,000 and you do not have a spouse, then your insurance premium is 7.47% of that amount. If your PDI income is more than $5,000 but less than $14,671, the insurance premium is 11.22% of the PDI income over $5,000 plus $373.50.

If your PDI income is less than $5,000 and you have a spouse, your premium payable is 3.75% of your PDI income, or 5.62% plus $187.50 if it is more than $5,000 but less than $14,671, with $5,000 taken off of your PDI income.

If your PDI income is more than $14,671, whether or not you have a spouse, your premium payable is $731.00, the maximum payable to the public plan.

Premium Payable to the Quebec Prescription Drug Insurance Plan (2023)

Without a SpouseWith a Spouse
If income is less than $5,000If PDI income is more than $5,000 but less than $14,671If income is less than $5,000If income is more than $5,000 but less than $14,671
Premium Payable7.47% PDI Income11.22% (PDI Income -$5,000) + $373.50 3.75% PDI Income5.62% (PDI Income -$5,000) + $187.50
If PDI income is greater than $14,671
Premium Payable$731.00

Source: Revenu Québec

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

YearMaximum Contributory EarningsContribution Rate (Employee/Employer)Combined Contribution Rate

Source: Revenu Québec

Second Enhanced QPP Contribution (QPP2)

Starting from 2024, in addition to the QPP determined from the above table, those earning over $68,500 will have to make an additional enhanced contribution, commonly called the QPP2. The table below outlines the QPP2 contributions for 2024.

QPP2 Contribution

YearAdditional Maximum Annual Pensionable EarningsContribution Rate (Employee/Employer)Maximum Contribution (Employee/Employer)Combined Contribution RateCombined Maximum Contribution

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 2024, the maximum insurable earning is $63,200, and the EI Premium rate for employees is 1.32%. The maximum employee contribution is $834.24, and the maximum employer contribution is $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

YearMaximum Contributory EarningsEmployee Premium RateMaximum Employee Premium

Quebec Parental Insurance Plan (QPIP) Self-Employed Premium Rates

YearMaximum Contributory EarningsSelf-Employed Premium RateMaximum Self-Employed Premium

Source: Quebec Parental Insurance Plan