Tax Instalments in Quebec 2026: Do You Have to Pay on December 15?
In Quebec in 2026, you must pay tax instalments if your net tax owing is more than $1,800 for 2026 and was also more than $1,800 in 2025 or 2024, federally and provincially. Payments are due on March 15, June 15, September 15 and December 15, 2026.
This is not an extra tax. It is your tax for the year, paid in four instalments instead of one large balance on April 30 of the following year. Employees already pay this way without seeing it: the employer withholds tax from every paycheque. If you are self-employed, a freelancer, a landlord or an investor with little source withholding, you have to make these payments yourself.
The most common mistake is testing only one threshold. There are two separate tests: one for the Canada Revenue Agency (CRA) and one for Revenu Québec. You can owe instalments at one level and not the other.
Estimate your balance before December 15: use our Quebec income tax calculator to estimate your 2026 tax, then compare the result with the $1,800 threshold. If you are an employee with side income, check your net pay with our Quebec pay calculator as well.
Who has to pay tax instalments in Quebec in 2026?
You must pay instalments in 2026 if your estimated net tax owing for 2026 is more than $1,800 and your net tax owing was also more than $1,800 in 2025 or 2024. The test is done separately for the federal government and for Quebec. Outside Quebec, the general federal threshold is $3,000, but for a person living in Quebec, the applicable federal threshold is $1,800.
The federal threshold is adjusted for Quebec residents, whose provincial tax is administered separately by Revenu Québec. Many freelancers pass $1,800 in net tax owing very early.
The profiles most often affected are:
- Self-employed workers and freelancers, with no source withholding;
- Owners with net rental income;
- People with significant capital gains, dividends or interest that was not withheld;
- Retirees whose pension withholding is not enough;
- Employees with a large second income on top of their job.
Receiving a reminder does not create the obligation, and not receiving one does not remove it. Revenu Québec sends form TPZ-1026.A in February and August, and the CRA sends its own reminders at the same times.
What are the tax instalment due dates in 2026?
The four dates are March 15, June 15, September 15 and December 15, 2026, at both levels. In 2026, March 15 fell on a Sunday: when a federal due date falls on a Saturday, Sunday or recognized holiday, the CRA treats a payment as on time if it is received on the next business day. The next payment to prepare is therefore the one due Tuesday, December 15, 2026.
| 2026 instalment | Due date | Day in 2026 | Reminder received |
|---|---|---|---|
| 1st instalment | March 15, 2026 | Sunday | February |
| 2nd instalment | June 15, 2026 | Monday | February |
| 3rd instalment | September 15, 2026 | Tuesday | August |
| 4th instalment | December 15, 2026 | Tuesday | August |
Important exception: if your main source of income is farming or fishing, you make one payment per year, no later than December 31, and your reminder arrives in November.
For December 15, allow for your financial institution's processing time: the date that counts is the processing date, not the evening you tap confirm. Paying on December 11 or 12 removes that risk.
How do you calculate your tax instalments?
You have three methods, at both levels: the no-calculation method, based on the reminder amount, the prior-year method, and the current-year estimate method. You can choose the method that gives the lowest amount, but with methods 2 and 3, you carry the interest risk yourself if your calculation is too low.
| Method | Calculation base | Best if… | Interest risk |
|---|---|---|---|
| 1 – No calculation | Amount shown on the reminder | Income is stable | None if you pay the reminder amount on time |
| 2 – Prior year | 2025 net tax, divided by 4 | Income is similar to 2025 | Yes, if the payment is not enough |
| 3 – Current year | Your estimate of 2026 tax, divided by 4 | Income is lower in 2026 | Yes, if your estimate is too low |
In Quebec, form TP-1026 helps you with methods 2 and 3. The net tax can include, depending on your situation, contributions to the Quebec Pension Plan, the Health Services Fund and the parental insurance plan, on top of Quebec income tax. For irregular income, set aside a fixed percentage of each payment in a separate account, starting from last year's average rate — see the examples in our guide to a Quebec paycheck.
Worked example: how much should you pay on December 15, 2026?
Take Karim, a freelancer in Montreal with no source withholding. In 2025, his net tax owing was $5,200 federally and $4,800 for Quebec. In 2026, he lost a client and instead estimates his net tax at $3,600 federally and $3,200 for Quebec. Both years are above the $1,800 threshold, so he must pay instalments at both levels.
With method 2, based on 2025, each quarterly payment would be $1,300 federally ($5,200 ÷ 4) and $1,200 for Quebec ($4,800 ÷ 4), for $2,500 per quarter and $10,000 over the year.
With method 3, based on his 2026 estimate, each payment drops to $900 federally ($3,600 ÷ 4) and $800 for Quebec ($3,200 ÷ 4), for $1,700 per quarter and $6,800 over the year. Cash-flow difference: $3,200 that he is not lending needlessly to the governments.
| Level | 2025 net tax | Method 2 payment | Estimated 2026 tax | Method 3 payment |
|---|---|---|---|---|
| Federal (CRA) | $5,200 | $1,300 | $3,600 | $900 |
| Quebec (Revenu Québec) | $4,800 | $1,200 | $3,200 | $800 |
| Total per quarter | — | $2,500 | — | $1,700 |
If he has already paid three payments of $1,700 ($5,100), his December 15 payment under method 3 is $1,700, bringing him to $6,800. The trade-off: if his actual 2026 tax ends up at $7,600, interest will be calculated on the gap, starting from each due date.
What happens if you pay late or pay too little?
A late or insufficient payment leads to interest compounded daily, federally and in Quebec, starting from the missed due date. In Quebec, there is an extra trap: if the amount you paid is less than 75% of the payment you were required to make, additional interest of 10% per year, compounded daily, is charged on the unpaid portion.
Take Karim's Quebec payment again: $1,200 required under method 2. If he pays only $800, he is at 66.7% of the required amount, below the 75% threshold. Regular interest applies to the missing $400, and the additional 10% interest can also apply to that same portion. Paying $900 (exactly 75%) would at least avoid that second layer of interest.
Two protections: under method 1, if you pay the exact reminder amount on the due date, you will not be charged interest even if it turns out to be insufficient. And if your 2026 net tax will be $1,800 or less despite a reminder, you do not have to pay instalments: document your calculation. If you missed September, pay the late amount quickly and make December in full.
How do you pay tax instalments in Quebec?
You pay each level separately, never in one combined payment. With Revenu Québec, you can pay electronically through your financial institution or in My Account for individuals, at a counter with the remittance slip from form TPZ-1026.A, or by mail with that slip. With the CRA, payment is also made through your financial institution or CRA My Account, by choosing the instalment payee, not the balance payee for a return you already filed.
The wrong-payee mistake is a classic: paying the CRA does not pay Revenu Québec. Before you confirm, check the level, the year (2026) and the payment type (tax instalment). Keep your confirmations until you file your 2026 return in spring 2027: they will reduce your final balance and prove your payments if there is a gap.
Frequently asked questions
What is the tax instalment threshold in Quebec in 2026?
The threshold is $1,800 in net tax owing, federally and for Quebec, for a person living in Quebec. You must pay instalments if your estimated net tax for 2026 is more than $1,800 and it was also more than $1,800 in 2025 or 2024. Outside Quebec, the general federal threshold is $3,000, but that is not the threshold that applies to a Quebec resident.
What are the tax instalment due dates in 2026?
The four dates are March 15, June 15, September 15 and December 15, 2026, at both levels. The next payment is therefore the one due Tuesday, December 15, 2026. If your main source of income is farming or fishing, you instead make one payment per year, no later than December 31, 2026.
I did not receive a reminder. Do I still have to pay?
Yes, you might. The Revenu Québec reminder (form TPZ-1026.A) and the CRA reminder are sent in February and August to people already flagged, but the obligation depends on your net tax, not on the mail you received. If your income with no withholding started or increased in 2026, run the $1,800 threshold test yourself, using form TP-1026 in Quebec.
Can I lower my December 15 instalment if my income dropped?
Yes, with the current-year method: you estimate your 2026 net tax and divide it by four, taking into account the payments you already made. It helps if your income truly dropped, as in our example where the quarterly payment falls from $2,500 to $1,700. In exchange, if your estimate is too low, daily interest will be calculated on the gap.
What happens if I pay less than 75% of a required instalment in Quebec?
Revenu Québec charges interest compounded daily on the unpaid portion. On top of that, if the amount you paid is less than 75% of the payment you were required to make, additional interest of 10% per year, compounded daily, is added on the missing portion. Paying at least 75% of the required amount avoids that second layer of interest, without removing regular interest.
Are tax instalments an extra tax?
No. They are advance payments of the tax you will owe for 2026 in any case. When you file your return in spring 2027, the instalments you already paid will be deducted from your balance: you will pay only the difference, or receive a refund if you overpaid. The only real cost of a missed instalment is the interest.
How do I pay a tax instalment to Revenu Québec?
You can pay electronically through your financial institution or in My Account for individuals, at a financial institution counter with the remittance slip from form TPZ-1026.A, or by mail with that slip. Pay the federal government separately, to the CRA: a payment at one level never covers the other, and make sure you choose the “tax instalment” type for 2026.