The Quebec Solidarity Tax Credit (Credit de solidarite) is a refundable provincial tax credit combining three components: a QST component, a housing component, and a northern village component. It is designed to help low- and moderate-income Quebec residents offset certain costs of living, and is paid monthly from July through June based on the prior year’s provincial tax return.
How much is the Quebec solidarity credit in 2025?
For the 2025–26 benefit year (July 2025 to June 2026), the base QST component provides up to $348 per adult ($29/month) plus $178 for a dependent child. The housing component provides up to $954 per eligible household ($79.50/month) for those who pay rent or municipal taxes, based on the annual amount paid. The northern village component provides up to $1,876 per adult and $939 per child for residents of designated northern villages. Combined, a single adult renter in Montreal without northern village status can receive up to $348 + $954 = $1,302 annually if income is below the phase-out threshold.
How the solidarity credit is calculated
QST component
The QST component offsets the burden of Quebec Sales Tax for lower-income individuals and families. It is reduced as family income rises above the income ceiling, with the reduction rate depending on household composition. For a single person with no children, the QST component phases out gradually as income exceeds the threshold. The amount is set annually by Revenu Quebec and indexed to the Quebec consumer price index.
Housing component
The housing component is available to renters and homeowners who pay municipal taxes in Quebec. Renters claim based on gross rent paid in the prior year; homeowners claim based on municipal taxes paid (from the municipal tax bill). The housing component is designed to offset shelter costs for lower-income Quebecers. Residents of subsidised or government housing receive a reduced housing component. Students in student residences do not qualify for the housing component for the months they reside in the dormitory.
Northern village component
The northern village component applies exclusively to residents of Quebec’s 14 designated northern villages (Nunavik communities such as Kuujjuaq, Inukjuak, Puvirnituq, and others). It provides a substantially larger benefit recognising the higher cost of living in these remote communities. Residents must have been domiciled in a designated northern village as of December 31 of the prior tax year to claim the component.
Verified against source
Solidarity credit component amounts for 2025–26 are confirmed from Revenu Quebec’s Credit de solidarite page (revenuquebec.ca). Income thresholds and phase-out rates are confirmed from the Guide to the Income Tax Return (TP-1.G) published annually by Revenu Quebec. These values were verified in April 2026.
How to claim the solidarity credit
The solidarity credit is claimed on Schedule D of the Quebec income tax return (TP-1). Schedule D collects: housing type (renter or owner); annual rent or municipal taxes paid; the postal code of the principal residence (for northern village determination); and the number of qualifying dependants. Revenu Quebec calculates the benefit from Schedule D data and begins monthly payments in July. The calculation is automatic for individuals who file the Quebec TP-1 and complete Schedule D.
Solidarity credit and household income
The solidarity credit is reduced based on family income (combined income of the claimant and spouse). The income threshold at which reduction begins and the rate of reduction depend on household composition. Because the credit is refundable, even individuals who owe no Quebec tax receive the full amount they qualify for. For families approaching the income ceiling, optimising RRSP or FHSA contributions to reduce net income can preserve the credit or increase the amount received.
Quebec solidarity credit vs federal programs
The Quebec solidarity tax credit replaces several older Quebec tax credits that were merged in 2011. Unlike the federal GST/HST credit (which Quebec residents also receive), the solidarity credit is issued monthly rather than quarterly and is calculated from the Quebec TP-1 return rather than the federal T1. Quebec residents receive both the federal GST/HST credit and the Quebec solidarity credit; they are separate programs with separate calculations and separate payment schedules. The solidarity credit’s housing component addresses shelter costs that the federal GST/HST credit does not specifically target.
Impact of RRSP contributions on the solidarity credit
The solidarity credit’s income ceiling is based on family net income from the Quebec TP-1 return. RRSP contributions reduce net income and therefore can preserve or increase the solidarity credit for households approaching the phase-out threshold. For a Quebec resident earning $45,000 with a phase-out threshold of $38,000, contributing $7,000 to an RRSP reduces net income to $38,000, eliminating the solidarity credit reduction entirely. The RRSP deduction produces a tax refund at the marginal rate (approximately 37% combined federal and provincial for a $45,000 income in Quebec) plus the recovered solidarity credit amount, making RRSP contributions unusually high-value for moderate-income Quebec residents near the phase-out band.
Solidarity credit and students
Quebec post-secondary students living in student residences (dormitories) are not eligible for the housing component of the solidarity credit for the months they live in the residence. Students who rent off-campus are eligible based on rent paid. Students must complete Schedule D of the Quebec TP-1 return to claim the credit. Many Quebec students are unaware that filing the TP-1 is required even when income is zero or very low, since it is necessary to receive the solidarity credit and any other refundable Quebec credits. Filing the TP-1 is always advisable for Quebec residents, regardless of income level.
Solidarity credit payment dates and amounts
The solidarity credit is paid on the last business day of each month from July through June. CRA issues the payments based on Revenu Quebec’s calculation, which is transmitted to CRA after the Quebec TP-1 return is assessed. The monthly amount is one-twelfth of the annual entitlement. Recipients with a total annual benefit below receive a single lump-sum payment in July instead of monthly payments. The credit is deposited by direct deposit for individuals registered with CRA for direct deposit; otherwise a cheque is mailed to the address on file. Changes to banking information or address must be updated with both CRA and Revenu Quebec, as both administer different aspects of the payment.
Revenu Quebec publishes the benefit-year amounts each spring for the upcoming July-to-June period. The 2025-26 amounts take effect with the July 2025 payment and are based on 2024 net family income from the 2024 TP-1 returns. Late filers who submit their 2024 TP-1 after the July calculation date may receive a retroactive lump-sum payment once their return is assessed.