Refundable tax credit for property access

How much can you get back?

The credit can reimburse up to $5,875 of transfer duty already paid to the municipality:

• 100% of the first $5,000 paid as transfer duty;
• 25% of the next $3,500 (duties between $5,000 and $8,500), for up to $875 more.

Illustrative example (Quebec government): for a home of about $616,000 in Laval (base under $750,000), duties of about $9,091 may qualify for the maximum $5,875 credit, which still does not cover the full welcome tax. Above $750,000 in tax base, see the next question.

Is the credit reduced for a property over $750,000?

Yes. Revenu Québec generally uses the tax base for transfer duty (often market value at purchase). If it exceeds $750,000, the credit otherwise calculated (up to $5,875) is reduced by 2.35% of the amount over $750,000.

If the base is $1,000,000 or more, the credit is $0. Advance payment is not available when the base exceeds $1,000,000.

Example: a $850,000 base → reduction of 2.35% × $100,000 = $2,350 subtracted from the credit (under official rules).

Is it an exemption on the municipal bill?

No. You must pay welcome tax to the municipality first under your city's brackets. The tax credit applies afterward for eligible buyers. Use our welcome tax calculator to estimate what you will owe.

Who is eligible (overview)?

• Purchase of an eligible home (first principal residence, or in some cases a more accessible home for a person with a disability or a related disabled person);
• First home: you were not an owner-occupant during the period from the start of the fourth preceding calendar year before acquisition through the day before acquisition; similar conditions apply for your spouse;
• Acquisition is recognized when your right is registered in the land registry and the home is habitable;
• Measure applies for the 2026 tax year (beginning after December 31, 2025);
• You (or your spouse) must have paid the transfer duty to the municipality.

When do you receive the reimbursement?

Welcome tax is usually paid in the months after purchase. You may request an advance payment of the credit if you expect to qualify, when the amount exceeds $1,000, the transfer-duty tax base is not over $1,000,000, duty has been paid and you agree to direct deposit (Revenu Québec). The request must be filed by December 1 of the tax year; procedures will be announced later.

The Quebec government also announced an advance reimbursement process from late summer 2026 (possible payments from October 2026 per the explanatory document).

Not the same as Ontario or other programs

This is not Ontario's land transfer tax rebate at closing. In Quebec, this provincial credit adds to other measures (non-refundable credit for purchase costs, FHSA, HBP, etc.) described in the government document.

Sources: explanatory document (April 2026), Quebec Ministry of Finance; credit announcement (April 21, 2026), Revenu Québec (French). This page is informational and does not replace advice from a notary, accountant or Revenu Québec.