In Quebec, child care expenses give you a refundable tax credit that hands back between 67% and 78% of what you paid. The exact rate hangs on a single number: your family income. Here is the 2026 rate table, the per-child limits, and what changes this year.
A refundable credit, not a deduction
First word to decode: credit. A deduction subtracts an amount from your income, and what it saves you then depends on your tax rate. A credit is calculated directly on the expense — here, on your child care fees.
Second word: refundable. It means what it says. If the credit is larger than the tax you owe, Quebec pays you the difference. A parent who owes no tax still gets the full amount.
The calculation then fits on one line: your eligible child care expenses, multiplied by a rate. And that rate depends on family income, meaning your net income plus your spouse's, if you have one.
Careful with the word "net": this is the net income on your tax return, not the pay that lands in your bank account. For a salaried employee with no unusual deductions, that net income is very close to the gross salary.
The 2026 rate table: your rate by family income
The credit rate table for the 2026 tax year (page in French) has eight brackets. It starts at 78% and falls to 67%.
| Family income | Credit rate |
|---|---|
| Up to $25,305 | 78% |
| $25,305 to $44,620 | 75% |
| $44,620 to $46,270 | 74% |
| $46,270 to $47,935 | 73% |
| $47,935 to $49,565 | 72% |
| $49,565 to $51,225 | 71% |
| $51,225 to $122,290 | 70% |
| More than $122,290 | 67% |
Two things stand out. First, the 70% bracket is huge: it covers every family income from $51,225 to $122,290, which is the vast majority of households with children. Second, the total spread is small — 11 points between the top and the bottom of the table. Unlike income tax, this credit does not melt away as income rises.
The thresholds in the table are indexed every year.
What it actually gives you
Take a household with a family income of $60,000 and a 4-year-old in non-subsidized child care. Fees paid during the year: $9,000.
A family income of $60,000 falls in the 70% bracket. The credit is therefore $9,000 × 70%, or $6,300. The real cost of care for the year drops to $2,700.
Same family, same fees, but a family income of $130,000: the rate falls to 67%, and the credit to $6,030. The gap between the two households is $270 over a year — almost nothing, for more than double the income.
One warning before you reach for your pay stub: the Quebec net salary calculator shows what tax and contributions take off a gross salary, and that figure is not the net income in the table above. They are two different numbers.
The 2026 limits on eligible expenses
The credit does not apply to any amount you like: each child has an annual limit on eligible expenses. Here are the limits that apply in 2026 (page in French).
| The child's situation | Annual limit |
|---|---|
| Child with a severe and prolonged impairment | $17,145 |
| Child under 7 at the end of the year | $12,525 |
| Any other eligible child | $6,305 |
Paying more buys you nothing: fees above the limit do not count. In the example above, the full $9,000 goes through, because the child is under 7 and the limit is $12,525. The same $9,000 for a 9-year-old would be cut back to $6,305.
The eligible child's age changes in 2026
The general rule is that the child must be under 16. Starting in 2026, that limit drops to under 14. A dependent child with a mental or physical impairment, however, stays eligible regardless of that age limit.
Subsidized or not: the type of daycare changes everything
The Quebec credit is aimed first at families using non-subsidized child care, where the provider sets its own rate. In a subsidized space you pay the reduced contribution instead, set at $9.65 a day in 2026 and indexed every January 1.
That is the logic of the whole system: the government supports the subsidized space directly, and supports the non-subsidized space through the tax credit. The goal is to bring the two costs closer together.
Ottawa helps too, but differently
The federal government has its own measure. The child care expenses deduction on line 21400 is not a credit: it subtracts the fees from your income, using Form T778.
What it gives back therefore depends on your marginal rate, meaning the rate that applies to the last dollar you earn. The higher it is, the more the deduction is worth. If that mechanism is unfamiliar, our article on marginal and average tax rates walks through it.
The two measures are separate and are claimed separately: the deduction on your federal return, the credit on your Quebec return. You do not have to choose.
Frequently asked questions
Do I get the child care tax credit even if I pay no tax?
Yes. It is a refundable credit: if the amount is larger than the tax you owe, the difference is paid to you. A parent with no tax to pay therefore receives the full amount of the credit.
What counts as family income for the Quebec child care expenses tax credit?
It is your net income plus your spouse's, if you have one. This is the net income on your tax return, not the pay that lands in your bank account. For a salaried employee with no unusual deductions, it is very close to the gross salary.
What rate applies to a family income of $60,000 in 2026?
70%. The 70% bracket of the 2026 table covers every family income from $51,225 to $122,290, which is the vast majority of Quebec households with children.
How much can I claim per child in 2026?
Eligible expenses are capped at $12,525 for a child under 7 at the end of the year, $6,305 for any other eligible child, and $17,145 for a child with a severe and prolonged impairment.
Can I claim the Quebec credit and the federal deduction for the same fees?
Yes, they are two separate measures. The refundable credit is claimed on your Quebec income tax return; the federal deduction is claimed on line 21400 of your federal return, using Form T778.