The Quebec tax credits in this table are indexed each year using the increase in CPI inflation. The index used is CPI excluding alcohol, tobacco products and recreational cannabis. The average of this index from October 2023 to September 2024 is compared to the average of the index from October 2022 to September 2023. The increase was 2.85%, which is used for the indexation factor for 2025 amounts. Some amounts are rounded to the nearest $1, and some are rounded to the nearest $5.
The Quebec 2023 Budget reduced the 2023 tax rate for the lowest 2 tax brackets, which reduced the rate for personal tax credits to 14%, but 4 credit amounts were increased so that the tax effect for these would be zero. The basic personal amount rate is 14% for 2023 and later years. The amounts that were increased in 2023 are in bold print.
The 2026 indexed amounts have been confirmed to the Quebec Finance Ministry Amounts.
Not all of these amounts are included in the Quebec Tax and RRSP Savings Calculator.
Links to Quebec Ministry of Finance documents - see below.
| Non-refundable tax credits - tax credit is 14% of stated amount, 15% for 2022 & earlier years | |||||
| 2026 | 2025 | 2024 | 2023 | 2022 | |
| Basic personal amount | 18,952 | 18,571 | 18,056 | 17,183 | 16,143 |
| Amount for a person living alone: | |||||
| basic amount | 2,172 | 2,128 | 2,069 | 1,969 | 1,850 |
| single-parent family supplement | 2,681 | 2,627 | 2,554 | 2,431 | 2,284 |
| Age amount for person over 65 | 3,986 | 3,906 | 3,798 | 3,614 | 3,395 |
| Amount for retirement income (pension income amount) | 3,541 | 3,470 | 3,374 | 3,211 | 3,017 |
| Amount of transfer of recognized parental contribution | |||||
| maximum amount of recognized needs | 13,938 | 13,658 | 13,280 | 12,638 | 11,081 |
| reduction when only one study term completed | 3,901 | 3,823 | 3,717 | 3,537 | 3,101 |
| Amount for a child under 18 enrolled in post-secondary studies (per term) | 3,901 | 3,823 | 3,717 | 3,537 | 3,101 |
| Amount for other dependants | 5,684 | 5,570 | 5,416 | 5,154 | 4,519 |
| Amount for severe and prolonged mental or physical impairment | 4,208 | 4,123 | 4,009 | 3,815 | 3,584 |
| Reduction thresholds for certain tax credits (1) | 42,955 | 42,090 | 40,925 | 38,945 | 36,590 |
| Certain deductions and non-taxable amounts | 2026 | 2025 | 2024 | 2023 | 2022 |
| Maximum amount - deduction for workers | 1,450 | 1,420 | 1,380 | 1,315 | 1,235 |
| Amount of the personal contribution for the purposes of the deduction for tradespersons' tools | 1,460 | 1,430 | 1,390 | 1,325 | 1,245 |
| Maximum amount - exemption relating to allowances paid to emergency services volunteers | 1,450 | 1,420 | 1,380 | 1,315 | 1,235 |
| Amount for non-taxation of certain allowances for room and board paid to young athletes | 450 | 440 | 430 | 410 | 385 |
| Amount for Volunteer Firefighters or Volunteer Search and Rescue | 5,515 | 5,404 | 5,254 | 5,000 | 3,000 |
| Indexation factor | 1.0205 | 1.0285 | 1.0508 | 1.0644 | 1.0264 |
| 1% contribution by individuals to the Health Services Fund | 2026 | 2025 | 2024 | 2023 | 2022 |
| Maximum threshold of first taxable income bracket | 18,500 | 18,130 | 17,630 | 16,780 | 15,765 |
| Maximum threshold of second taxable income bracket | 64,355 | 63,060 | 61,315 | 58,350 | 54,820 |
(1) Tax credit for a person living alone, for age and for retirement income, refundable tax credit for the QST, property tax refunds and refundable tax credit for individuals living in a northern village.
Sources: Quebec Ministry of Finance
Amount and Payment of Family Allowance
Parameters of the Personal Income Tax System for 2025 - English and French
Parameters of the Personal Income Tax System for 2024 - English and French
Parameters of the Personal Income Tax System for 2010 to 2025 - English and French
The 2015 Budget announced that the solidarity tax credit would be revised, with the amount to be determined annually rather than monthly, based on information in the tax return. The amount determined would continue to be paid as of July in the following year, but depending on the value determined, the tax credit would be paid on a monthly, quarterly or annual basis. Payments beginning in July 2016 were determined based on the 2015 tax return. More detailed information on the changes can be found at page A.17 in the 2015-2016 Budget Plan - Additional Information on Fiscal Measures (pdf).
See our article re the Quebec Solidarity Tax Credit.
Revised: December 10, 2025