Quebec Releases 2026 Source Deductions Formulas (1)

Quebec’s 2026 source deductions formulas, covering income tax, social taxes, and provincial payroll taxes, were released by Revenu Quebec.

Income tax brackets were adjusted upward by 2.05% from 2025 and tax rates are unchanged from 2025, RQ said in the 2026 Formulas to Calculate Source Deductions and Employer Contributions. Quebec’s basic personal amount, which is not included in the federal Payroll Deductions Formulas, increased to C$18,952 (US$13,539.40), up from C$18,571.

The base Quebec Pension Plan contribution rate will decrease by 0.1 percentage points to 5.3%, from 5.4%, for both employers and employees, RQ said. The change was announced in ...