The Quebec solidarity tax credit is money Revenu Québec sends you, not a discount on the tax you pay. It shows up nowhere on your pay stub: it arrives separately, once a year, quarterly or monthly. The amount depends on three things — your income, your housing and your family situation — and it shrinks as income rises. Here are the amounts in force from July 2026 to June 2027, and the income at which nothing is left.
One credit, three components
The credit has a single name but adds up three separate components: QST, housing and northern villages. You may qualify for one, two or all three. The parameters of the personal income tax system published by Quebec's Ministère des Finances set out the detail.
| Component | Amount, July 2026 to June 2027 |
|---|---|
| QST — basic amount | $363 |
| QST — amount for spouse | $363 |
| QST — additional amount, person living alone | $172 |
| Housing — person living alone or single-parent family | $746 |
| Housing — couple | $906 |
| Housing — per dependent child | $158 |
| Northern village — per adult | $2,134 |
| Northern village — per dependent child | $461 |
These amounts stack. A person who lives alone and rents their home adds up $363 + $172 + $746, or $1,281 a year before any reduction. A renting couple with no children adds up $363 + $363 + $906, or $1,632.
One quirk of the calendar: these parameters are indexed on July 1 each year, not on January 1. They stay identical from July through June, straddling two calendar years.
The housing component comes with conditions
It is the largest of the three amounts for most households, and it is also the one with conditions attached. You must be the owner, tenant or subtenant of a dwelling located in Quebec, and that dwelling must be your principal place of residence. Some dwellings are excluded, such as low-rental housing (HLM) or a place in a facility under agreement. When several people share a home, the $906 amount is not multiplied by the number of occupants: it is divided among the owners, tenants or subtenants who ordinarily live there. The detail is in the tax expenditure fact sheet on the solidarity tax credit, published by the ministry in French only.
Who qualifies
The entry conditions are broad. At the end of the reference year — the year whose tax return is used for the calculation — you must live in Quebec and hold a recognized status, such as Canadian citizen or permanent resident.
You must also be in one of these situations: be an adult, be an emancipated minor, be the spouse of an eligible person, or be the father or mother of a child who lives with you.
Two cases rule the credit out: having been detained in a prison or similar institution for more than six months during the reference year, and having someone else receive the family allowance for you in December of that year — unless you turned 18 during that month.
How income shrinks the amount
Above a certain income, the credit falls. The mechanism is called a reduction: every dollar earned above a threshold takes a few cents off the amount paid.
For the July 2026 to June 2027 period, the reduction threshold is $43,195. Above it, the credit drops by 6% of each excess dollar, or 6 cents per dollar. The rate falls to 3% for someone who qualifies for only one of the three components.
That leaves the question of which income counts. The ministry's fact sheet puts it in one line: family income is your net income from your tax return, plus your spouse's where applicable. So it is neither your gross salary nor the amount that lands in your account each pay. And it is the couple's income that counts, not yours alone.
A worked example
A person lives alone, rents their home, and has a family income of $50,000.
- Maximum amount: $1,281
- Income above the threshold: $50,000 − $43,195 = $6,805
- Reduction: $6,805 × 6% = $408.30
- Credit paid: $872.70 for the year
At $43,195 or less, the same person would receive the full $1,281.
The income at which the credit disappears
The calculation flips easily. To wipe out $1,281 at 6 cents per dollar, you need $1,281 ÷ 0.06 = $21,350 of income above the threshold. So the credit of a single person who rents falls to zero from $43,195 + $21,350 = $64,545 of family income.
Same logic for a renting couple with no children: their $1,632 maximum needs $27,200 of income above the threshold, so the credit runs out around $70,395. Each dependent child adds $158 to the maximum, which pushes that point out by roughly $2,633 of income.
Gross salary, family income, take-home pay: three different numbers
A $50,000 gross salary does not become $50,000 in your account. In between come federal tax, Quebec tax, QPP, QPIP and Employment Insurance. Here is what those deductions represent on that salary:
| What gets withheld | Annual gross | Share of gross |
|---|---|---|
| Federal tax | −$3,478 | 7.0% |
| Provincial tax | −$3,815 | 7.6% |
| QPP | −$2,930 | 5.9% |
| Employment Insurance | −$650 | 1.3% |
| QPIP | −$215 | 0.4% |
| Total withheld | −$11,088 | 22.2% |
| Annual net | $38,912 | 77.8% |
The solidarity credit is added on top of what is left. It is not one less deduction on your pay — it is a payment that arrives separately. To see the detail on your own salary, the Quebec net salary calculator redoes the calculation line by line.
How to claim it
Everything starts with the Quebec income tax return: with no return filed for the reference year, there is no payment, even if you meet every other condition. That holds true when your income is zero too.
Since the period that began on July 1, 2018, the basic amount and the amount for spouse of the QST component are granted without having to file Schedule D of the return: the return alone is enough. That easing covers only those two amounts. The others — the amount for a person living alone, the whole housing component, the northern village amounts — still have to be claimed.
The payment itself takes one of three forms depending on the case: a single payment, quarterly instalments, or monthly instalments.
Ottawa pays something else, on top
The solidarity credit is a Quebec measure, and it does not replace the federal payment in the same spirit. That one used to be called the GST/HST credit and is now named the Canada Groceries and Essentials Benefit. For the same July 2026 to June 2027 period, the Canada Revenue Agency sets maximum amounts of $679 for a single individual, $890 for someone married or with a common-law partner, and $234 per eligible child under 19, based on the 2025 tax return.
The two stack. A single person who rents and whose income stays below both thresholds can therefore receive up to $1,281 from Quebec and $679 from Ottawa over the same period.
What to check before filing your return
- File the Quebec return even if your income is zero. It is what triggers the credit, and nothing else does.
- Make sure the housing component is actually claimed if you rent or own your home: it is the largest of the three amounts for most households.
- Look at the couple's income, not yours. A family income of $64,545 wipes out the credit of a single person who rents; the point rises to $70,395 for a couple.
- Do not look for a change on January 1. The amounts move on July 1 and then stay fixed through June.
Quebec pays other amounts calculated on family income with the same bracket-by-bracket reduction logic, such as the child care expenses tax credit. Rising income does not only change your tax bill: it also changes what you receive.
Frequently asked questions
How much is the Quebec solidarity tax credit in 2026-2027?
The credit adds up three components. From July 2026 to June 2027, the QST component is worth $363 per adult, plus $172 for a person living alone; the housing component is worth $746 for a person living alone or a single-parent family, $906 for a couple, and $158 per dependent child; the northern village component is worth $2,134 per adult and $461 per child. A person who lives alone and rents therefore adds up to $1,281 a year before reduction, and a renting couple with no children, $1,632.
At what income does the solidarity tax credit fall to zero?
The credit drops by 6% of each dollar of family income above $43,195 for the July 2026 to June 2027 period. A single person who rents, whose maximum is $1,281, therefore sees the credit run out at $64,545 of family income. For a renting couple with no children, whose maximum is $1,632, it runs out around $70,395. Family income is your net income from your tax return plus your spouse's.
Do you have to file Schedule D to receive the solidarity tax credit?
Not for everything. Since the period that began on July 1, 2018, the basic amount and the amount for spouse of the QST component are granted on the strength of the Quebec income tax return alone. The other amounts — person living alone, housing component, northern villages — still have to be claimed. In every case the income tax return must be filed for the reference year, even if income is zero.
Does the solidarity credit replace the federal GST credit?
No, the two stack. The solidarity credit is paid by Revenu Québec. The equivalent federal payment, formerly called the GST/HST credit, is now named the Canada Groceries and Essentials Benefit and is paid by the Canada Revenue Agency. For July 2026 to June 2027 its maximum is $679 for a single individual, $890 for someone married or with a common-law partner, and $234 per eligible child under 19.