Quebec Tax Credits 2026

Quebec operates an entirely separate provincial tax system with unique credits and deductions not found anywhere else in Canada. In addition to standard non-refundable credits, Quebec offers the Solidarity Tax Credit (a major refundable benefit for low and middle income residents), the Work Premium, subsidized childcare deduction, and QPIP credits. Understanding these Quebec-specific credits is essential to accurately calculating your after-tax income in the province.

Quebec Non-Refundable Tax Credits 2026

Credit	Amount	QC Tax Value (at 14%)	Notes
Basic Personal Amount	$17,183	$2,406	All QC residents
Spouse/Equivalent	Up to $17,183	Up to $2,406	Reduced if spouse earns income
Age Amount (65+)	$3,530	$494	Reduced above $40,495
Disability Amount	$3,705	$519	Requires QC DTC certification
QPP Contributions	Employee share	14% of contributions	Mandatory QC pension
QPIP Premiums	Employee share	14% of premiums	Quebec parental insurance
Union/Professional Dues	Amount paid	14–25.75% of dues	Deductible at marginal rate
Medical Expenses	Over 3% of family net income	14–25.75% of excess	Quebec has broader eligibility
Tuition Fees	Eligible tuition	8% of eligible fees	QC rate is 8%, lower than federal
Charitable Donations	First $200 at 20%; excess at 24%	Variable	Higher rates than most provinces

Quebec Solidarity Tax Credit 2026

The Solidarity Tax Credit is Quebec's major refundable benefit for low and moderate income residents. It combines three components: a QST component (up to $345), a housing component (up to $895 for renters, up to $560 for homeowners), and a component for residents of northern villages. Total annual benefits can exceed $1,200 for eligible households. The credit is reduced as family net income rises, with full phase-out around $65,000 for a single person. It is paid quarterly, helping with cash flow throughout the year.

Quebec Work Premium 2026

The Work Premium is a refundable credit that supplements the income of low-wage workers to make employment more financially rewarding than social assistance. For a single person without children, the maximum work premium is approximately $1,155. For families with children, the maximum can reach $3,518. The credit phases out gradually as income rises, ensuring a smooth transition for workers increasing their hours or wages. A supplement for workers with severe employment constraints provides additional support.

Quebec Childcare Expense Deduction

Quebec offers one of the most generous childcare expense deductions in Canada. Expenses at Quebec's subsidized Centres de la Petite Enfance (CPEs) are partially covered by the province at daily rates between $10 and $22 depending on family income. For market-rate childcare, parents can deduct expenses and claim the federal childcare deduction. The combined federal and provincial childcare deduction system means a Quebec family earning $90,000 can deduct up to $8,000 per child under 7 and $5,000 per child aged 7–15.

QPIP — Quebec Parental Insurance Plan Credit

QPIP premiums are deductible from Quebec income (not just a credit), providing a deduction at your marginal rate. For 2026, employee QPIP premiums are 0.494% of insurable earnings up to $98,000, a maximum of $484/year. Self-employed individuals pay the combined rate of 0.878%. The QPIP program itself provides more generous and flexible parental leave benefits than federal EI — up to 55 weeks at 70% of salary for the basic plan, or 40 weeks at 75% for the special plan.

Quebec Dividend Tax Credit 2026

Quebec's dividend tax credit for eligible dividends is 11.9% of the grossed-up dividend. For non-eligible dividends, the rate is 6.8966%. Quebec's high marginal rates mean that dividend income is still heavily taxed at upper incomes — the top combined rate on non-eligible dividends in Quebec reaches approximately 47.1%. This is significantly higher than Alberta (33.8%) and one reason high-income business owners in Quebec often prefer capital gains over dividends as an extraction strategy.

Also see: Quebec Income Tax 2026 | Quebec Tax Brackets | Quebec Federal Abatement