Quebec Tax Instalment Calculator 2026 (Self-Employed)
Find out whether you need to pay instalments in 2026 and how much. This calculator estimates your quarterly amounts for Revenu Québec (tax, QPP, QPIP, Health Services Fund) and for the CRA (federal tax after the 16.5% abatement), using the current-year and prior-year methods.
Same formulas as this page, plus:
- a monthly income log that updates your instalments as the year goes
- the full breakdown: tax, QPP (both shares), QPIP and FSS
- every rate linked to its official source (Revenu Québec, Retraite Québec, CRA)
- a blank file + a filled example; Excel, Google Sheets and LibreOffice
How the calculation works
In Quebec you must pay instalments if the net tax you expect to owe for the year is over $1,800 and it was also over $1,800 in either of the two previous years. The same $1,800 threshold applies to federal tax for Quebec residents. Net tax owing is your tax minus tax withheld at source.
Instalments to Revenu Québec cover Quebec tax plus your QPP, QPIP and Health Services Fund contributions. Instalments to the CRA cover federal tax after the 16.5% Quebec abatement. The current-year method divides your estimated 2026 total by four; the prior-year method divides your 2025 total by four. Revenu Québec also offers the no-calculation method: the amount on the TPZ-1026.A notice it sends you.
For a line-by-line breakdown, use the Quebec self-employed tax calculator. Version française.
Frequently asked questions
Who has to pay instalments in Quebec?
You must pay them if the net tax you expect to owe for the current year is over $1,800 and your net tax owing was over $1,800 in either of the two previous years.
When are 2026 instalments due?
March 15, June 15, September 15 and December 15, 2026.
What do Revenu Québec instalments cover?
Quebec income tax and, where applicable, QPP, Health Services Fund, Quebec prescription drug insurance and QPIP contributions.
Do I also pay instalments to the CRA?
Yes, separately, if your federal net tax owing is over $1,800 (the threshold for Quebec residents) in 2026 and in 2025 or 2024. Quebec residents pay QPP to Revenu Québec, not to the CRA.
Which method should I use?
No-calculation: pay the amount on Revenu Québec's TPZ-1026.A notice or the CRA reminder; you won't be charged interest even if it falls short. Prior-year: your 2025 total divided by four. Current-year: useful if your income drops in 2026, but interest applies if you underestimate.
What if I pay late or too little?
Revenu Québec charges daily compounded interest on late or insufficient instalments, plus an extra 10% a year if you paid less than 75% of the required amount.
Sources
- Revenu Québec – Acomptes provisionnels (qui doit en verser, seuil de 1 800 $)
- Revenu Québec – Détermination du montant du versement (3 méthodes)
- Revenu Québec – Versement des acomptes provisionnels (dates)
- Revenu Québec – TP-1026 Calcul des acomptes provisionnels des particuliers 2026
- ARC/CRA – Qui doit payer des acomptes provisionnels (1 800 $ pour le Québec)
- Revenu Québec – Taux d'imposition 2026
- Retraite Québec – Données du RRQ 2026
- Revenu Québec – RQAP : taux et revenu assurable maximal
- CRA: Current year tax rates and income brackets (2026)
Not tax advice. 2026 estimate using rates published as of October 18, 2026, for a single person with no other credits. The threshold test uses net tax (excluding contributions). Excludes the prescription drug insurance premium, refundable credits, GST/QST, capital gains and dividends. Revenu Québec form TP-1026 is the official calculation.