Quebec Tax Guide (Revenu Quebec, QST, Provincial Tax)
the Quebec tax system. Quebec has the separate tax system — the "Revenu Quebec" (the "Agence du revenu du Quebec" — the "ARQ") administers the Quebec income tax, the QST, the QPP, the QPIP, and the Quebec tax credits. The Quebec personal income tax is calculated on the "tax-on-income" system (the "Quebec tax is calculated on the same taxable income as the federal tax" — the "Quebec TP-1 return" is filed separately from the federal T1 return). The Quebec tax rates (2025) — 14% on the first $52,450, 19% on $52,451 to $104,900, 24% on $104,901 to $126,000, and 25.75% on the income above $126,000. The Quebec Sales Tax (QST) — 9.5% on the goods and the services (the QST is applied to the price that includes the GST — the effective QST rate is approximately 9.975%). The Quebec Pension Plan (QPP) — the separate pension plan for the Quebec workers (the "Regime de rentes du Quebec" at 6.4% employee + 6.4% employer, 2025). The Quebec Parental Insurance Plan (QPIP) — the "Regime quebecois d'assurance parentale" at 0.494% employee + 0.692% employer. The Quebec Health Services Fund (HSF) — the employer pays the "Fonds des services de sante" at the rate of up to 4.26% of the total payroll (depending on the total payroll and the sector). The Quebec tax credits — the "solidarity tax credit" (the "credit d'impot pour la solidarite" — the combined QST credit, the housing credit, and the seniors credit), the "Quebec work premium" (the "prime au travail" — the refundable credit for the low-income workers), the "Quebec age credit" (the "credit d'impot pour les personnes agees de 65 ans ou plus"), the "Quebec child care expense credit" (the "credit d'impot pour frais de garde d'enfants").
Quebec Personal Income Tax (2025)
- Quebec tax brackets: 14% on the income up to $52,450, 19% on $52,451 to $104,900, 24% on $104,901 to $126,000, and 25.75% on the income above $126,000 (the "Quebec top rate" of 25.75%). The combined federal+Quebec top rate is 53.31%.
- Quebec basic personal amount: $18,725 (2025). The Quebec basic personal amount is higher than the federal BPA ($16,129). The Quebec non-refundable credits are calculated at the 14% rate (the "Quebec credit rate" — the lowest provincial bracket).
- Quebec TP-1 return: The "Quebec income tax return" — the TP-1 (the "Declaration de revenus du Quebec") is filed separately from the federal T1 return. The TP-1 is filed with Revenu Quebec (the "ARQ") — the electronic filing through the "NETFILE" (the "Revenu Quebec NETFILE" — the "Quebec certified software").
Quebec Sales Tax (QST)
- QST rate: 9.5% on the goods and the services. The QST is calculated on the "selling price" (the "selling price" that includes the GST). The effective QST rate is approximately 9.975% (the "QST on the GST" — the "tax on the tax" — the "compound QST").
- QST registration: The Quebec business must register for the QST (the "QST account" — the BN + the "NR" program code for the Revenu Quebec). The QST registration is required when the taxable revenue exceeds $30,000 (the "small supplier" threshold — the same as the GST/HST).
- QST return: The "QST return" (the "FPZ-500" — the "Declaration de la TVQ") is filed with Revenu Quebec monthly, quarterly, or annually. The QST return is filed separately from the GST/HST return.
Quebec Payroll & Employer Obligations
- QPP (Regime de rentes du Quebec): 6.4% employee + 6.4% employer (2025). The QPP rate is higher than the CPP rate (5.95% employee + 5.95% employer for the CPP). The QPP2 contributions (the "enhanced QPP") at 4% employee + 4% employer on the earnings above $71,300 up to $81,200.
- QPIP (Regime quebecois d'assurance parentale): 0.494% employee + 0.692% employer (2025). The QPIP provides the parental benefits (the "Quebec parental leave" — the "maternity, the paternity, the parental, and the adoption benefits").
- Quebec HSF (Fonds des services de sante): The employer pays the "health services fund" at the rate of 2.7% to 4.26% of the total payroll (the rate depends on the total payroll and the sector). The HSF is the "Quebec health tax" — the "employer health levy".
- Quebec EI: The Quebec employees pay the reduced EI rate (the "Quebec EI rate" of 1.21% for the 2025, compared to the 1.64% for the other provinces). The reduction reflects the QPIP coverage (the QPIP replaces the EI parental benefits in Quebec).
Quebec Tax Credits
- Solidarity tax credit: The "Credit d'impot pour la solidarite" — the refundable credit for the low- and middle-income Quebec residents. The credit combines the QST credit, the housing credit, and the seniors credit. The maximum credit for the 2025-26 year is approximately $1,000 (the "solidarity credit" — the quarterly payment).
- Quebec work premium: The "Prime au travail" — the refundable credit for the low-income workers in Quebec (the "Quebec equivalent of the Canada Workers Benefit"). The maximum credit is up to $1,654 (single) and $2,976 (family) for the 2025 year.
- Quebec child care expense credit: The "Credit d'impot pour frais de garde d'enfants" — the refundable credit for the child care expenses (the "Quebec child care subsidy" — the "CPE" — the "Centre de la petite enfance").
For the CPP/QPP integration and the Quebec pension plan rules, see our CPP Guide →. For the Quebec corporate tax and the Quebec small business deduction, see our Corporate Tax Guide →.