Filming Incentive · Canada province
Quebec film tax incentive
Quebec offers 25-36% provincial + 16-25% federal as a refundable tax credit, with a minimum qualifying spend of None. That ranks #34 of 79 jurisdictions in this directory by base rate.
Checked against official sources 23 July 2026
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$250,000 – $360,000
25% base, up to 36% with uplifts of $1,000,000
A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.
Program detail
- The Quebec Production Services Tax Credit is 25% of qualified expenditures for services provided in Quebec.
- An additional 16% applies to qualified labour cost, counting 65% of the portion of a contract's cost.
- The minimum overall production budget is CAD $250,000.
- At least 75% of goods and labour expenditure must be paid to companies or individuals residing in Quebec.
- Effective rates land between 16% and 33% for an original Quebec production, and 14% to 31% for one adapted from a foreign format.
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.
How Quebec compares
Other Canada provinces in this directory, ranked by base rate.
- Manitoba
Up to 65% labour credit + 16% federal
Refundable Tax Credit · min None
- Nova Scotia
Up to 42% provincial + 16% federal
Refundable Tax Credit · min None
- Newfoundland and Labrador
40% on NL resident labour (max 25% of total budget)
Refundable Tax Credit · min CAD 100,000
- British Columbia
36-40% provincial + 16% federal
Refundable Tax Credit · min None
- Saskatchewan
25-40% grant
Production Grant · min CAD 100,000
- Alberta
22-30% refundable tax credit
Refundable Tax Credit · min CAD 500,000
- Ontario
21.5-35% provincial + 16-25% federal
Refundable Tax Credit · min None
- Canada
16-25% federal (stacks with provincial)
Refundable Tax Credit · min None (CPTC); None (PSTC)
Film offices in Quebec
3 offices and commissions handle productions here, from the province-wide agency down to city and regional commissions.
Bureau du Cinéma et de la Télévision de la Gaspésie (Gaspésie Film & Television Bureau)
Maria, Quebec
Montreal Film and Television Office (Bureau du cinéma et de la télévision de Montréal)
Montreal, Quebec
Official incentive page
Quebec Film and Television Council (Bureau du cinéma et de la télévision du Québec / QFTC-BCTQ)
Montreal, Quebec
Official incentive page