Property tax in Quebec
In Quebec, owners pay municipal property taxes set by their municipality and a separate school tax billed by the school service centre or school tax body. Both are expressed in dollars per $100 of assessed value. For the 2026-2027 school year, the school tax rate is $0.07899 per $100, and the first $25,000 of value is exempt on each property.
Quebec property tax rates by municipality
Residential, latest confirmed year
| Montréal | 1,762,949 | 2026 | $0.63459 per $100 | 0.6346% | −0.7% | $3,173 |
|---|---|---|---|---|---|---|
| Québec | 549,459 | 2026 | $0.82539 per $100 | 0.8254% | +1.6% | $4,127 |
| Laval | 438,366 | 2026 | $0.66989 per $100 | 0.6699% | −9.7% | $3,349 |
| Gatineau | 291,041 | 2026 | $8.2609 per $1,000 | 0.8261% | −10.9% | $4,130 |
| Longueuil | 254,483 | 2026 | $0.82059 per $100 | 0.8206% | −7.1% | $4,103 |
| Sherbrooke | 172,950 | 2026 | $0.77229 per $100 | 0.7723% | +1.8% | $3,861 |
| Lévis | 149,683 | 2026 | $0.71509 per $100 | 0.7151% | −16.4% | $3,575 |
| Saguenay | 144,723 | 2026 | $1.05019 per $100 | 1.0502% | +1.2% | $5,251 |
| Trois-Rivières | 139,163 | 2026 | $1.07609 per $100 | 1.0761% | +2.2% | $5,380 |
| Terrebonne | 119,944 | 2026 | $0.76819 per $100 | 0.7682% | −4.6% | $3,841 |
| Saint-Jean-sur-Richelieu | 97,873 | 2026 | $0.63079 per $100 | 0.6308% | +1.0% | $3,154 |
| Brossard | 91,525 | 2026 | $0.55689 per $100 | 0.5569% | −0.2% | $2,784 |
| Repentigny | 86,100 | 2026 | $0.65289 per $100 | 0.6529% | +2.3% | $3,264 |
| Saint-Jérôme | 80,213 | 2026 | $0.62399 per $100 | 0.6240% | −18.4% | $3,120 |
| Drummondville | 79,258 | 2026 | $0.71299 per $100 | 0.7130% | +1.8% | $3,565 |
| Granby | 69,025 | 2026 | $0.63819 per $100 | 0.6382% | +1.6% | $3,191 |
| Mirabel | 61,108 | 2026 | $0.39599 per $100 | 0.3960% | −17.2% | $1,980 |
| Blainville | 59,819 | 2026 | $0.54499 per $100 | 0.5450% | +2.0% | $2,725 |
| Saint-Hyacinthe | 57,239 | 2026 | $0.61849 per $100 | 0.6185% | +1.1% | $3,092 |
| Mascouche | 51,183 | 2026 | $0.70889 per $100 | 0.7089% | +1.9% | $3,544 |
| Châteauguay | 50,815 | 2026 | $0.67449 per $100 | 0.6745% | +0.1% | $3,372 |
| Shawinigan | 49,620 | 2026 | $1.09769 per $100 | 1.0977% | +4.5% | $5,488 |
| Rimouski | 48,935 | 2026 | $0.80499 per $100 | 0.8050% | −22.6% | $4,025 |
| Dollard-Des Ormeaux | 48,403 | 2026 | $0.74109 per $100 | 0.7411% | −4.9% | $3,705 |
| Victoriaville | 47,760 | 2026 | $0.79199 per $100 | 0.7920% | +2.4% | $3,960 |
| Saint-Eustache | 45,276 | 2026 | $0.51939 per $100 | 0.5194% | +0.8% | $2,597 |
| Vaudreuil-Dorion | 43,268 | 2026 | $0.55259 per $100 | 0.5526% | +2.6% | $2,763 |
| Salaberry-de-Valleyfield | 42,787 | 2026 | $0.54299 per $100 | 0.5430% | −20.4% | $2,715 |
| Rouyn-Noranda | 42,313 | 2026 | $0.91779 per $100 | 0.9178% | +4.2% | $4,589 |
| Boucherville | 41,743 | 2026 | $0.47659 per $100 | 0.4766% | +0.3% | $2,383 |
| Sorel-Tracy | 35,165 | 2026 | $0.71779 per $100 | 0.7178% | −26.0% | $3,589 |
| Côte-Saint-Luc | 34,504 | 2026 | $0.88279 per $100 | 0.8828% | −5.3% | $4,414 |
| Pointe-Claire | 33,488 | 2026 | $0.69019 per $100 | 0.6902% | −4.4% | $3,451 |
| Saint-Georges | 32,935 | 2026 | $0.77679 per $100 | 0.7768% | +5.6% | $3,884 |
| Val-d'Or | 32,752 | 2026 | $0.86899 per $100 | 0.8690% | +4.3% | $4,345 |
Each municipality's rate comes from its own tax rate bylaw or official page; sources are listed on each city page. Ranked from highest to lowest
How property tax works in Quebec
Property taxes based on the assessment roll are a major source of municipal revenue in Quebec. The Ministère des Affaires municipales et de l'Habitation (MAMH) says property taxes were "15 milliards de dollars en 2024 (près de 48 % des revenus totaux)" of municipal revenue.
Who sets the rates. Each municipality sets its own property tax rates; Montréal says its rates "sont déterminés chaque année" based on the value of all properties and the revenue it needs. MAMH distinguishes two types of value-based tax: general taxes ("taxes générales"), imposed on the whole territory, and sector taxes ("taxes de secteur"), imposed on part of it. Many municipalities also bill flat charges (tarifications); Ville de Québec, for example, charges "581 $ par logement pour l'aqueduc, les égouts et les matières résiduelles en 2026".
Varied rates by category. Under the régime d'impôt foncier à taux variés, a municipality may set different general property tax rates for categories of property: non-residential (up to four sub-categories), industrial, six dwellings or more, serviced vacant land, agricultural, forest, and the residual category, which is mainly residential buildings of five dwellings or fewer. Most categories' rates must fall within limits set in relation to the base rate for the residual category. Non-residential rates, for example, are capped at 4.80 times the base rate in municipalities of 200,000 inhabitants or more. MAMH reports that 492 local municipalities, or 46.6%, used varied rates for the general property tax in 2024.
Assessment. Rolls are prepared by the organismes municipaux responsables de l'évaluation (regional county municipalities, or MRCs, and certain cities), not by a provincial agency. A roll is triennial (it is used as the tax base for three years). Municipalities under 5,000 inhabitants may carry values over for a second three-year cycle (rebalancing at least every six years). Values reflect market conditions as of July 1, 18 months before the roll takes effect on January 1.
School tax. A separate school tax is levied under the Loi sur l'instruction publique at a single rate for all taxable property in Quebec, set by the Ministère de l'Éducation (see below).
How rates are written
Quebec rates are stated in dollars per $100 of assessed value ("en dollars par tranche de 100 $"); for example, the 2026-2027 school tax rate of 0,07899 $ per 100 $ on an adjusted value of 430 000 $ gives (430 000 – 25 000) x (0,07899 / 100) = 319,91 $.
Education and school tax
The school tax (taxe scolaire) is separate from the municipal tax bill. The CGTSIM, which collects it on the island of Montréal, says: "Le taux de la taxe est déterminé annuellement par le ministère de l'Éducation du Québec. Il est publié dans la Gazette officielle du Québec au plus tard le 15 juin de chaque année."
Since 2019 amendments to the Loi sur l'instruction publique, "Le taux de la taxe scolaire est le même pour tous les immeubles imposables" (s. 303.1), and the tax applies to the adjusted uniformized value "qui excède 25 000$" (s. 303). LégisQuébec notes the 2026-2027 rate is published as "Taux de taxe scolaire (2026) 158 G.O. 1, 520".
For the 2026-2027 school year, the rate is 0,07899 $ per 100 $ "de l'évaluation uniformisée ajustée des immeubles imposables". The same rate appears in the 2026-2027 public notice of the Centre de services scolaire de l'Énergie.
Two features matter for the calculation:
- $25,000 exemption. "Une exemption annuelle de base des premiers 25 000 $ de l'évaluation foncière est appliquée sur chaque compte de taxe scolaire." - Adjusted uniformized value. The tax base is the property's "valeur uniformisée ajustée", which the CGTSIM says is obtained after spreading out the change in values from a new roll. MAMH says school service centres and school boards "doivent obligatoirement procéder à l'étalement sur trois ans" of property values.
The CGTSIM's own example: (430 000 – 25 000) x (0,07899 / 100) = 319,91 $.
Bills and due dates
Each municipality issues its own tax bill and sets its own due dates. Montréal says its annual bill "est généralement envoyé fin janvier". Two 2026 examples:
- Montréal: due dates were March 2, 2026 and June 1, 2026. Bills "inférieur à 300 $" must be paid in full by the first due date; bills of 300 $ or more may be paid in one or two instalments, with more than two only by a payment arrangement (interest and penalties apply). - Ville de Québec: the 2026 bill "doit être acquittée en quatre versements égaux" on March 3, May 4, July 3 and September 3, 2026; a bill of 300 $ or less must be paid in full by March 3, 2026.
School tax is billed separately. The CGTSIM issues its annual bills "après le 1er juillet de chaque année"; its 2026-2027 bills under 300 $ were due in one payment on August 3, 2026; bills of 300 $ or more were due in two instalments, on August 3 and November 2, 2026. Other school service centres set their own dates; the CSS de l'Énergie's first instalment was due September 10, 2026. See Montréal and Québec City for local details.
What is different in Quebec
Taux global de taxation (TGT). MAMH calculates a TGT for each municipality. It defines it as "un indice d'effort fiscal qui reflète les taxes et les tarifs supportés par l'ensemble des immeubles imposables d'une municipalité, exclusion faite de la partie qui résulte de l'imposition de taux de taxes plus élevés pour les immeubles non résidentiels." It is "le taux théorique d'imposition si les revenus de taxes municipales provenaient uniquement d'une taxe générale" on property value. Its formula counts sector taxes, special property taxes and service charges, not just the general tax. MAMH uses it to calculate the compensations tenant lieu de taxes (payments in lieu of taxes) that the Government of Quebec pays for buildings in the parapublic networks: the building's value multiplied by the municipality's TGT and a compensation percentage.
Étalement (averaging). When a new roll takes effect, a municipality may spread increases and decreases in value over three years. Montréal does so: "un tiers de cette variation est appliqué chaque année". In its example, a value of 560 000 $ on the 2023-2025 roll and 620 000 $ on the 2026-2028 roll gives a tax base of 580 000 $ in 2026, 600 000 $ in 2027 and 620 000 $ in 2028.
Provincial relief. Quebec's housing-related relief runs through Revenu Québec, including the grant for seniors to offset a municipal tax increase and the housing component of the solidarity tax credit.
More on Quebec property taxes
Quebec welcome tax
Quebec's "welcome tax" is the municipal duty on transfers of immovables. Each municipality collects it under a provincial Act. The 2026 default rates are 0.5% on the first $62,900 of the tax base, 1.0% from $62,900 to $315,000 and 1.5% above $315,000, so a $350,000 home pays $3,360.50. Municipalities can set rates up to 3% on the part above $500,000 (Montréal can go higher), and first-home buyers can claim a refundable credit of up to $5,875.
Assessment and appeals in Quebec
Quebec has no single provincial assessor: MRCs and certain cities produce three-year assessment rolls based on market value 18 months before the roll takes effect. Owners who disagree file a demande de révision with the body responsible for the roll, and can then go to the Tribunal administratif du Québec.
Credits, grants and deferrals in Quebec
Grant for Seniors to Offset a Municipal Tax Increase, Housing Component of the Solidarity Tax Credit.
Quebec property tax: common questions
What is the school tax rate in Quebec for 2026-2027?
The rate for the 2026-2027 school year is 0,07899 $ per 100 $ of the adjusted uniformized assessment of taxable property, as published by the CGTSIM and in the CSS de l'Énergie public notice. The same rate applies to all taxable property in Quebec. The Ministère de l'Éducation sets the rate each year and publishes it in the Gazette officielle du Québec by June 15. The first 25 000 $ of value is exempt on each school tax account.
How does the $25,000 school tax exemption work?
The first 25 000 $ of the property's adjusted uniformized value is subtracted before the rate is applied, on each school tax account. The CGTSIM's example for 2026-2027 is (430 000 – 25 000) x (0,07899 / 100) = 319,91 $. The CSS de l'Énergie notes that no bill is mailed when the result is 0 $.
What is the taux global de taxation?
It is an index of tax effort calculated by the Ministère des Affaires municipales et de l'Habitation. It reflects the taxes and charges borne by all taxable property in a municipality, excluding the extra amount from higher non-residential rates. MAMH describes it as the theoretical rate that would apply if all municipal tax revenue came from a single general property tax.
Why does my Quebec tax bill not use the full new assessed value?
When a new roll takes effect, a municipality may spread the change in value over three years (étalement). Montréal applies one third of the change each year, including when values fall. School tax is calculated on the adjusted uniformized value, after the change in value is spread out: MAMH says school service centres and school boards must spread values over three years.
Who prepares property assessments in Quebec?
Assessment rolls are prepared and kept up to date by the organismes municipaux responsables de l'évaluation designated by the Loi sur la fiscalité municipale. These are the MRCs and local municipalities with city ("ville") status outside MRCs designated as rural. The provincial government sets the legal and regulatory framework. A roll is triennial and reflects market conditions as of July 1, 18 months before it takes effect.
Sources
Checked a second time against these sources on October 28, 2026
- Évaluation foncière : à propos, Gouvernement du Québec (Ministère des Affaires municipales et de l'Habitation)Applies to current page, checked for 2026 · checked October 28, 2026 · copy archived
- Le financement et la fiscalité des organismes municipaux au Québec (septembre 2026), Ministère des Affaires municipales et de l'HabitationApplies to September 2026 edition (2024 financial data) · checked October 28, 2026 · copy archived
- Calcul du taux global de taxation, Ministère des Affaires municipales et de l'HabitationApplies to current (undated) · checked October 28, 2026 · copy archived
- Comprendre la taxe scolaire, Comité de gestion de la taxe scolaire de l'île de Montréal (CGTSIM)Applies to 2026-2027 school year · checked October 28, 2026 · copy archived
- Avis public - Taxe scolaire 2026-2027, Centre de services scolaire de l'ÉnergieApplies to 2026-2027 school year · checked October 28, 2026 · copy archived
- Comment sont calculées les taxes municipales, Ville de MontréalApplies to 2026 (2026-2028 roll) · checked October 28, 2026 · copy archived
- Payer ses taxes municipales, Ville de MontréalApplies to 2026 (page updated October 20, 2026) · checked October 28, 2026 · copy archived
- Compte de taxes : questions et réponses, Ville de QuébecApplies to 2026 · checked October 28, 2026 · copy archived
- Paiement du compte de taxe scolaire, Comité de gestion de la taxe scolaire de l'île de Montréal (CGTSIM)Applies to 2026-2027 school year · checked October 28, 2026 · copy archived
- Loi sur l'instruction publique (chapitre I-13.3), arts. 302-303.7, LégisQuébec (Éditeur officiel du Québec)Applies to consolidation current to October 26, 2026; 2026-2027 school year · checked October 28, 2026 · copy archived
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