Capital Gains Tax in Quebec (2026)

In Quebec, half of a capital gain is added to your taxable income, so the rate on the gain is half of your combined federal and provincial marginal rate: 12.85% on lower incomes, up to 26.65% on taxable income over $258,482. What you actually pay depends on how much other income you have, because a large gain can push part of itself into higher brackets.

Capital gains rate by income in Quebec

Quebec combined capital gains tax rate by taxable income, 2026
Taxable income	Rate on the next dollar of income	Rate on a capital gain
Up to $54,345	25.69%	12.85%
$54,345 to $58,523	30.69%	15.35%
$58,523 to $108,680	36.12%	18.06%
$108,680 to $117,045	41.12%	20.56%
$117,045 to $132,245	45.71%	22.86%
$132,245 to $181,440	47.46%	23.73%
$181,440 to $258,482	49.96%	24.98%
Over $258,482	53.30%	26.65%

From the CRA's 2026 federal and Quebec brackets, including the 16.5% federal abatement for Quebec residents. See all of Quebec's rates, including dividends, on the Quebec tax rates page.

Tax on a capital gain in Quebec: worked examples

The extra federal and Quebec tax from a gain, by the gain and by your other taxable income. The percentage is the effective rate on the whole gain.

Tax on capital gains of $10,000, $50,000 and $100,000 in Quebec by other taxable income
Other taxable income	$10,000 gain	$50,000 gain	$100,000 gain
$60,000	$1,806 (18.06%)	$9,029 (18.06%)	$18,125 (18.12%)
$100,000	$1,806 (18.06%)	$10,211 (20.42%)	$21,949 (21.95%)
$150,000	$2,373 (23.73%)	$11,865 (23.73%)	$24,195 (24.19%)
$250,000	$2,498 (24.98%)	$13,043 (26.09%)	$26,369 (26.37%)

Calculate it with your numbers

Frequently asked questions

What is the capital gains tax rate in Quebec in 2026?

Half of a capital gain is taxable, so the rate on a gain is half of your marginal rate: from 12.85% on lower incomes up to 26.65% on taxable income over $258,482.

How much tax would I pay on a $50,000 capital gain in Quebec?

With $100,000 of other taxable income, a $50,000 gain adds about $10,211 of federal and Quebec tax, an effective rate of 20.42% on the gain. Your own numbers will differ; the calculator below uses them.

Is the capital gains inclusion rate different in Quebec?

No. The 50% inclusion rate is federal and applies in every province. Only the provincial income tax brackets differ, which is why the rate on a gain differs between provinces. The proposed increase to two-thirds was cancelled in March 2025.

Do I pay capital gains tax on my home in Quebec?

Usually not on your principal residence, if you designate it correctly. Rental properties, cottages and second homes are generally taxable, and a gain on shares or funds in a non-registered account is taxable in the year you sell.

Educational estimates, not tax, legal or investment advice. Credits, the alternative minimum tax and the lifetime capital gains exemption are not included. Talk to a licensed Canadian CPA or CFP before acting.