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Quebec Tax Credits and Deductions Subject to
Automatic Indexation
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 2024 indexed amounts have been confirmed to the Quebec
Finance Ministry Amounts.
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
2025
2024
2023
2022
2021
Basic personal amount
18,571
18,056
17,183
16,143
15,728
Amount for a person living alone:
basic amount
2,128
2,069
1,969
1,850
1,802
single-parent family supplement
2,627
2,554
2,431
2,284
2,225
Age amount for person over 65
3,906
3,798
3,614
3,395
3,308
Amount for retirement income
(pension income amount)
3,374
3,374
3,211
3,017
2,939
Amount of transfer of recognized parental
contribution
maximum amount of
recognized needs
13,658
13,280
12,638
11,081
10,796
reduction when
only one study term completed
3,823
3,717
3,537
3,101
3,021
Amount for a child under 18 enrolled in
post-secondary studies (per term)
3,823
3,717
3,537
3,101
3,021
Amount for other dependants
5,570
5,416
5,154
4,519
4,403
Amount for severe and prolonged mental or
physical impairment
4,123
4,009
3,815
3,584
3,492
Reduction thresholds for certain tax
credits (1)
42,090
40,925
38,945
36,590
35,650
Certain deductions
and non-taxable amounts
2025
2024
2023
2022
2021
Maximum amount - deduction for workers
1,420
1,380
1,315
1,235
1,205
Amount of the personal contribution
for the purposes of the deduction for tradespersons' tools
1,430
1,390
1,325
1,245
1,215
Maximum amount - exemption relating
to allowances paid to emergency services volunteers
1,420
1,380
1,315
1,235
1,205
Amount for non-taxation of certain
allowances for room and board paid to young athletes
440
430
410
385
375
Indexation factor
1.0285
1.0508
1.0644
1.0264
1.0126
Refundable tax
credits
2025
2024
2023
2022
2021
Family Allowance
maximum each child
3,006
2,923
2,782
2,614
2,547
maximum for
single-parent family +
1,055
1,026
976
917
893
minimum for each child
1,196
1,163
1,107
1,040
1,013
minimum for
single-parent family +
421
409
389
365
356
supplement
for
handicapped child-per month
236
229
218
205
200
Refundable
tax credit for medical expenses
maximum amount
1,466
1,425
1,356
1,274
1,241
minimum amount of
work-related income
3,750
3,645
3,470
3,260
3,175
reduction
threshold
28,335
27,550
26,220
24,635
24,000
Tax credit for respite expenses of informal
caregivers, 30% of eligible expenses to maximum of
(not indexed)
n/a
n/a
n/a
n/a
n/a
Reduced by 3% of
caregiver's family income in excess of
n/a
n/a
n/a
n/a
n/a
Refundable tax credit for holders of
a taxi driver's or owner's permit, maximum
n/a
n/a
n/a
n/a
301
Tax credit for caregivers
universal basic amount
(co-residency)
1,494
1,453
1,383
1,299
1,266
reducible amount based on the care
receiver's income
1,494
1,453
1,383
1,299
1,266
reduction threshold
26,520
25,785
24,540
23,055
22,180
1% contribution by individuals to
the Health Services Fund
2025
2024
2023
2022
2021
Maximum threshold of
first taxable income bracket
18,130
17,630
16,780
15,765
15,360
Maximum threshold of
second taxable income bracket
63,060
61,315
58,350
54,820
53,410
(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.
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).
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