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Tax year 2026 · Official sources

Housing Component of the Solidarity Tax Credit

Quebec · Run by Revenu Québec · in force 2026 (payment period July 2026 to June 2027, based on the situation on December 31, 2025)

The housing component of Québec's refundable solidarity tax credit, for owners and tenants of an eligible dwelling. For July 2026 to June 2027 it is $906 for a couple or $746 for a person living alone or a single-parent family, plus $158 per dependent child, before any income reduction.

We explain the official rules; we do not decide who qualifies. Eligibility is determined by Revenu Québec. Check the official program page before you apply.

What the Housing Component of the Solidarity Tax Credit is

Revenu Québec describes the solidarity tax credit as "a refundable tax credit for low- and middle-income families." It has three components: "the housing component", "the QST component" and "the component for individuals living in northern villages".

The housing component is not a property tax rebate. It is paid to both owners and tenants. Owners show their right to it with the roll number or cadastral designation on their municipal tax bill. Tenants use the RL-31 slip from their landlord.

For the payment period from July 2026 to June 2027, Québec's Ministère des Finances sets the housing amounts at $906 for a couple and $746 for a person living alone or a single-parent family, plus $158 for each dependent child. The credit is based on the situation on December 31, 2025.

Revenu Québec adds up the three components, and "The total amount may be reduced on the basis of your family income." The reduction threshold for 2026-2027 is $43,195. Someone living in an ineligible dwelling, such as low-rental housing (HLM), receives only the QST component and, where applicable, the northern village component. For Québec property tax generally, see Quebec property tax.

Amounts

As published by Revenu Québec

ItemAmount or ruleApplies toSource
Housing amount for a couple ("Montant pour un couple")$906July 2026 to June 2027 (was $888 for July 2025 to June 2026)6
Housing amount for a person living alone or a single-parent family ("Montant pour une personne vivant seule ou une famille monoparentale")$746July 2026 to June 2027 (was $731 for July 2025 to June 2026)6
Housing amount for each dependent child ("Montant pour chaque enfant à charge")$158July 2026 to June 2027 (was $155 for July 2025 to June 2026)6
Reduction threshold for the whole solidarity credit ("Seuil de réduction")$43,195July 2026 to June 2027 (was $42,325 for July 2025 to June 2026)6
Maximum family income: individual without a spouse$64,545July 2026 to June 2027 (family situation on December 31, 2025)2
Maximum family income: individual with a spouse; single-parent familybasic amount $70,395 (with a spouse) or $64,545 (single-parent family), plus $2,634 per dependent child; Revenu Québec shows the total as "To be determined"July 2026 to June 2027 (family situation on December 31, 2025)2

Official eligibility criteria

  • "To receive the housing component, you must be able to prove that you or your spouse (if applicable) was the owner or a tenant or subtenant of an eligible dwelling on December 31, 2025", by entering the required information in Schedule D.1
  • Owners: "you must enter the roll number or cadastral designation (the 'numéro matricule' or 'désignation cadastrale') shown on your or your spouse's municipal tax bill."1
  • Tenants or subtenants: "you must enter the dwelling number (box A of the RL-31 slip) and the number of tenants or co-tenants living in your dwelling (box B of the RL-31 slip)."1
  • On December 31, 2025, you "were 18 or older" (or, if younger, had a spouse, were the father or mother of a child who lived with you, or were recognized as an emancipated minor) and "were resident in Québec". You or your spouse also met the citizenship or immigration status condition.3
  • "If your family income is equal to or greater than the maximum family income shown in the table below, you will not receive the solidarity tax credit."2
  • A dwelling in low-rental housing (HLM) is given as an example of a dwelling that is not eligible; in that case "we will take into account only the QST component and, if applicable, the component for individuals living in a northern village."2

Quoted or closely paraphrased from the official program rules. Eligibility is determined by Revenu Québec.

How to apply

The credit is claimed on Schedule D of the Québec income tax return or with the online services in My Account for individuals. Revenu Québec says that an eligible person who does not complete Schedule D or use the online services to claim it "will receive only the basic amount and, if applicable, the spousal amount of the QST component." Owners enter the roll number or cadastral designation from the municipal tax bill.

If spouses lived together on December 31, 2025, "only one person can complete Schedule D" for both. Revenu Québec says that "As a rule, you must have registered for direct deposit."

Revenu Québec sends a notice of determination. Payments are made in the first five days of each month: monthly if the credit is $800 or more, quarterly from $241 to $799, and once in July 2026 if $240 or less. A missed claim must be filed "no later than December 31 of the fourth taxation year following the one for which you are claiming the credit."

See Revenu Québec's solidarity tax credit page.

Eligibility is determined by Revenu Québec.

Official application · Official program page

Key dates

  • Situation date for the July 2026 to June 2027 credit (ownership or tenancy, family situation)December 31, 2025
  • First payment for the 2026-2027 periodJuly 3, 2026
  • Monthly payment datesAugust 5, September 4, October 5, November 5 and December 4, 2026; January 5, February 5, March 5, April 5, May 5 and June 4, 2027
  • Credit loses eligibility for the July 2026 to June 2027 period if Revenu Québec cannot deposit it byJanuary 1, 2030
  • Last day to claim the July 2025 to June 2026 period (2024 return)December 31, 2028
  • Last day to claim the July 2023 to June 2024 period (2022 return)December 31, 2026

Housing Component of the Solidarity Tax Credit: common questions

Do homeowners get the housing component of the solidarity tax credit?

Yes, if they meet the conditions. Revenu Québec says the housing component requires that you or your spouse "was the owner or a tenant or subtenant of an eligible dwelling on December 31, 2025." An owner proves this by entering, in Schedule D, the roll number or cadastral designation shown on the municipal tax bill. Tenants use the RL-31 slip from their landlord instead.

How much is the housing component for July 2026 to June 2027?

Québec's Ministère des Finances sets it at $906 for a couple and $746 for a person living alone or a single-parent family, plus $158 for each dependent child. These are the amounts before any reduction. Revenu Québec adds the housing, QST and northern village components, and the total "may be reduced on the basis of your family income." The reduction threshold is $43,195.

Is the solidarity tax credit a property tax rebate?

No. It is a refundable income-tested credit for low- and middle-income families, paid by Revenu Québec to owners and tenants alike. The municipal tax bill matters only because owners enter its roll number or cadastral designation to prove they owned an eligible dwelling. Québec also has a separate Grant for Seniors to Offset a Municipal Tax Increase.

What happens if Schedule D is not completed?

Revenu Québec says that an eligible person who does not complete Schedule D or use the online services in My Account to claim the credit "will receive only the basic amount and, if applicable, the spousal amount of the QST component." The housing component is claimed through that Schedule D or online information. Revenu Québec's payment page also says that without Schedule D, "you may not get your first payment until the fall."

How often is the credit paid?

Revenu Québec says the amount sets the frequency. A credit of $800 or more is paid monthly from July 2026 to June 2027. One of $241 to $799 is paid in July and October 2026 and January and April 2027. One of $240 or less is paid as a lump sum in July 2026. Payments are made in the first five days of the month, by direct deposit.

Related programs

Sources

Checked a second time against these sources on October 28, 2026

  1. Housing Component of the Solidarity Tax Credit, Revenu QuébecApplies to July 2026 to June 2027 (situation on December 31, 2025); live page re-read 2026-10-28 · checked October 28, 2026 · copy archived
  2. Calculation of the Credit (solidarity tax credit), Revenu QuébecApplies to July 2026 to June 2027 (situation on December 31, 2025); live page re-read 2026-10-28 · checked October 28, 2026 · copy archived
  3. Eligibility for the Solidarity Tax Credit, Revenu QuébecApplies to July 2026 to June 2027 (situation on December 31, 2025); live page re-read 2026-10-28 · checked October 28, 2026 · copy archived
  4. Claiming the Solidarity Tax Credit, Revenu QuébecApplies to July 2026 to June 2027 (situation on December 31, 2025); live page re-read 2026-10-28 · checked October 28, 2026 · copy archived
  5. Payment of the Solidarity Tax Credit, Revenu QuébecApplies to July 2026 to June 2027 (situation on December 31, 2025); live page re-read 2026-10-28 · checked October 28, 2026 · copy archived
  6. Paramètres du régime d'imposition des particuliers pour l'année d'imposition 2026, Tableau 4: Paramètres du crédit d'impôt remboursable pour la solidarité, Gouvernement du Québec, Ministère des FinancesApplies to July 2026 to June 2027 (published November 2025) · checked October 28, 2026 · copy archived
  7. Solidarity Tax Credit – Individuals, Revenu QuébecApplies to July 2026 to June 2027; live page re-read 2026-10-28 · checked October 28, 2026 · copy archived

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