How is Quebec provincial income tax calculated?

Quebec provincial income tax is calculated using progressive tax brackets. Your taxable income is split into ranges, and each range is taxed at its own rate. The calculator applies the 2025 Quebec brackets and rates to estimate your provincial tax, then adds federal tax and subtracts basic credits to show your net income and effective tax rate.

Does this calculator include both federal and Quebec provincial tax?

Yes. The Quebec tax calculator estimates both federal income tax and Quebec provincial income tax on your employment or self‑employment income. It then shows total tax, after‑tax income, and effective tax rate. You can also estimate sales tax (GST + QST) on purchases in a separate tab.

What are the Quebec sales tax rates (GST and QST)?

Most goods and services in Quebec are subject to 5% federal GST and 9.975% Quebec Sales Tax (QST). When both apply, the combined rate is about 14.975%. The calculator lets you enter a price before tax or after tax and will compute GST, QST, and total price.

Is this Quebec tax calculator accurate for filing my tax return?

The calculator is designed for quick estimates and planning only. It uses current published tax brackets and standard assumptions, but it does not handle every deduction, credit, or special situation. Always use official forms and software from Revenu Québec and the Canada Revenue Agency, or consult a tax professional, before filing.

Which tax year does this Quebec calculator use?

Unless otherwise noted, the Quebec tax calculator uses the most recent available tax brackets and rates for the 2025 tax year. Tax rules change frequently, so check the notes on this page and confirm key numbers with Revenu Québec or the CRA if you are planning major financial decisions.

Quebec Tax Calculator 2025 – Provincial Income & Sales Tax (QST + GST)

How the Quebec tax calculator works

This Quebec tax calculator is designed for quick planning. It estimates:

Federal income tax on your employment income
Quebec provincial income tax using progressive brackets
Basic non‑refundable tax credits
Net (after‑tax) income and effective tax rate
Sales tax on purchases: 5% GST and 9.975% QST

The income tax side assumes a straightforward situation: employment income only, standard personal credits, and optional RRSP and other deductions. It does not handle every possible deduction, credit, or special rule.

Quebec income tax formula (simplified)

For a given tax year, the calculator follows these steps:

Net income = Employment income − RRSP contributions − other deductions
Taxable income ≈ Net income (ignoring complex adjustments)
Federal tax before credits = Sum over brackets of (taxable income in bracket × federal rate)
Quebec tax before credits = Sum over brackets of (taxable income in bracket × Quebec rate)
Federal credits ≈ Basic personal amount × 15% + additional credits
Quebec credits ≈ Basic personal amount × lowest QC rate + additional credits
Federal tax payable = max(0, federal tax before credits − federal credits)
Quebec tax payable = max(0, Quebec tax before credits − Quebec credits)
Total income tax = Federal tax payable + Quebec tax payable
Net income = Employment income − Total income tax
Effective tax rate = Total income tax ÷ Employment income

Sales tax (GST + QST) formula

For purchases in Quebec, the calculator uses:

If you enter a pre‑tax price:

GST = Price × GST rate
QST = Price × QST rate (if applied)
Total price = Price + GST + QST

If you enter an after‑tax price:

Price before tax = Total ÷ (1 + GST rate + QST rate)
GST and QST are then recomputed from the before‑tax price.

Current Quebec tax brackets (illustrative)

The exact brackets and rates change regularly. The calculator uses up‑to‑date values for the selected year, but you should always confirm with Revenu Québec and the Canada Revenue Agency (CRA).

Example Quebec provincial brackets (2025, approximate)

15% on the first portion of taxable income
20% on the next portion
24% on the next portion
25.75% on the amount over the top threshold

Example federal brackets (2025, approximate)

15% on the first portion of taxable income
20.5% on the next portion
26% on the next portion
29% on the next portion
33% on income over the top threshold

The calculator applies these brackets automatically and shows how much of your income falls into each one when you enable the “Show detailed bracket breakdown” option.

Limitations and important notes

This tool is for estimates and education only, not for filing your tax return.
It assumes employment income only and does not handle complex situations (business income, capital gains, dividends, rental income, etc.).
It includes only basic non‑refundable credits and a simple extra‑credits field.
It does not calculate Quebec or federal refundable credits, benefits, or contributions (QPP, EI, RRQ, etc.).
Sales tax rules have exemptions and special cases; the GST/QST tab assumes standard taxable supplies.

For official guidance and full details, always refer to:

FAQ about Quebec tax

Do I pay both federal and Quebec income tax?

Yes. As a Quebec resident, you file a federal return with the CRA and a provincial return with Revenu Québec. You pay both federal and provincial income tax on your taxable income, but you may also receive federal and provincial credits and benefits.

How does RRSP affect my Quebec tax?

RRSP contributions generally reduce your taxable income for both federal and Quebec purposes. In this calculator, RRSP contributions are subtracted from your employment income before tax is calculated, which usually lowers your total tax and increases your net income.

What is the combined GST + QST rate in Quebec?

The federal GST rate is 5%. The Quebec Sales Tax (QST) rate is 9.975%. When both apply, the combined rate is about 14.975% on the pre‑tax price. The calculator lets you adjust these rates if they change.

Should I rely on this calculator for official tax filing?

No. This is an educational tool. Use certified tax software or the official forms from Revenu Québec and the CRA, or consult a qualified tax professional, before filing your return or making major financial decisions.

Quebec Tax Calculator 2025

Income tax results

Federal tax

Quebec provincial tax

Bracket breakdown (approximate)

Sales tax results