Charitable donations in Quebec in 2026: how much tax do you get back?
In Quebec in 2026, a $1,000 donation to a registered charity earns you $492 in combined tax credits: $260 federally and $232 from Quebec. Your donation therefore costs you $508 net. Two conditions apply: the charity must receive your money no later than December 31, 2026, and it must issue you an official receipt.
Donating before year-end is one of the few moves that cuts your 2026 tax instead of your 2027 tax. But you need the real rates: many websites still show the old 15% federal rate, while the 2026 rate is 14%, and Quebec's 25.75% rate does not apply to everyone. Here is the exact calculation, Quebec, 2026.
Want to see what a donation does to your total tax? Enter your salary and your donations in our Quebec income tax calculator: you get your average rate, your marginal rate and your estimated tax in seconds.
What are the donation tax credit rates in Quebec in 2026?
In 2026, you receive two credits that stack: federally, 14% on the first $200 of donations for the year and 29% on the rest; in Quebec, 20% on the first $200 and 24% on the rest. The combined rate therefore rises from 34% on the first tier to 53% on every dollar above $200.
The federal rate climbs to 33% only on the portion of your donations that matches income taxed in the top federal bracket. Quebec's 25.75% rate follows the same logic: it only covers the portion tied to taxable income above the top bracket threshold. For the vast majority of donors, the rates to remember are 14% and 29% federally, and 20% and 24% in Quebec.
| Donation tier for the year | Federal 2026 | Quebec 2026 | Combined |
|---|---|---|---|
| First $200 | 14% | 20% | 34% |
| Above $200 | 29% | 24% | 53% |
| Above $200, income in the top bracket | 33% | 25.75% | 58.75% |
How much do you get back on a $500 or $1,000 donation?
On a $500 donation, you get back $227 in combined credits and your donation costs you $273 net; on $1,000, you get back $492 and it costs you $508 net. The calculation is always tier by tier: the first $200 is credited at 34%, and everything above that is credited at 53%, for a donor whose income does not reach the top brackets.
| Total donated in 2026 | Federal credit | Quebec credit | Total credit | Net cost |
|---|---|---|---|---|
| $100 | $14 | $20 | $34 | $66 |
| $200 | $28 | $40 | $68 | $132 |
| $500 | $115 | $112 | $227 | $273 |
| $1,000 | $260 | $232 | $492 | $508 |
| $2,000 | $550 | $472 | $1,022 | $978 |
Note that these are non-refundable credits. They reduce the tax you owe, down to zero, but they do not create a refund on their own. If your 2026 tax is smaller than your credit, all is not lost: the unused portion of the donation can be carried forward. You can also check your starting point with our Quebec pay calculator, which shows your actual deductions on each paycheque.
Why must your donation be made before December 31, 2026?
Because a donation counts for the year the charity receives it, not the year you file your return. A donation made on January 2, 2027 will reduce your 2027 tax, payable in spring 2028; the same donation made no later than Thursday, December 31, 2026 reduces the tax you will file in spring 2027. That is a full year earlier for the same gesture.
In practice, do not aim for the very last day: an online card payment is dated when you pay, but a mailed cheque must arrive in time, and some charities close between Christmas and New Year's Day. A year-end donation is also one of the moves to make before December 31, like those in our guide to year-end tax moves for 2026. Keep your official receipt: the CRA can ask for it up to six years later.
Which donations qualify for the credit, and which ones do not?
The credit requires a gift to a qualified donee, usually a charity registered with the CRA, and an official receipt in your name. Gifts of money, by cheque, card or e-transfer, qualify, as do many gifts of property. Before you give, check the organization in the CRA's list of charities: if it is not listed, it cannot issue a valid receipt.
Conversely, there is no credit for donations of services: your time, skills and volunteering earn you nothing, however much the charity appreciates them. The same goes for a lottery ticket, admission to an event, or a donation to an informal collection among friends. If you receive something in return, such as show tickets, the eligible amount of your gift is reduced by the value of that advantage: that reduced amount is what appears on your receipt.
How can a couple get $38 more back on the same donation?
By pooling both spouses' donations on a single return. The CRA and Revenu Québec let you claim the credit for donations made by your spouse or common-law partner. Pooling crosses the low-rate first-$200 threshold only once instead of twice: every dollar moved from the 34% tier to the 53% tier earns 19% more.
Our own worked example: each spouse donates $400, for $800 in total. Claimed separately, each donation earns $174 in credits ($86 federally, $88 from Quebec), or $348 for the couple. Pooled as a single $800 claim on one return, the same total earns $386 ($202 federally, $184 from Quebec). The gain is $38, without donating one extra dollar. The same principle works over time: carry unclaimed donations forward, for up to five years, and claim them in a year when your tax bill is higher.
What happens if you donate shares instead of cash?
If you transfer publicly traded securities that have gone up in value directly to the charity, you receive a receipt for their full market value and the capital gain is exempt from tax. It is the only scenario where giving can return more than the 53% credit: you also avoid the tax you would have paid by selling the securities yourself.
The condition is strict: you must transfer the securities in kind, through your financial institution, without selling them first. If you sell and donate the cash proceeds, the credit remains, but the capital gain becomes taxable again. Allow a few business days for the transfer, so before mid-December, and confirm with the charity that it accepts gifts of securities.
Frequently asked questions
What is the tax credit on a $100 donation in Quebec in 2026?
On total donations of $100 in 2026, you get back $34 in combined credits: $14 federally (14% of the first $200) and $20 from Quebec (20%). Your donation therefore costs you $66 net. That 34% rate applies only to the first $200 tier each year; above it, every additional dollar is credited at 53% for most donors.
Does a donation made on January 1, 2027 count for 2026 taxes?
No. A donation counts for the year the charity receives it. A gift received on January 1, 2027 will reduce your 2027 tax, filed in spring 2028, even if you had planned the gesture in December. For 2026, the charity must have received your donation no later than December 31, 2026, and the date on the official receipt is what counts if you are audited.
Can you carry an unclaimed donation forward to another year?
Yes, for up to five years after the year of the donation, both federally and in Quebec. Carrying forward helps if one year's tax bill is too small to absorb a non-refundable credit, or if you want to group several years of receipts so the low-rate first-$200 tier is crossed only once. Keep every official receipt: a carried-forward donation still has to be provable.
What is the maximum amount of donations you can claim?
Federally, you can generally claim donations up to 75% of your net income for the year. The limit rises to 100% for certain gifts, such as certified cultural property and ecologically sensitive land. Any unclaimed excess is not lost: it can be carried forward for five years. In Quebec, the credit is calculated on line 395, using Schedule V or Work Chart 395.
Does a donation to a foreign charity or a crowdfunding page earn a credit?
Generally, no. Only qualified donees, mainly charities registered in Canada, can issue the official receipt the credit requires. A gift to an unregistered foreign organization, or to a crowdfunding campaign for an individual, earns no credit, however worthy the cause. Always check the organization in the CRA's list of charities before making a large donation.
Can the donation credit give you a refund if you owe no tax?
No, because it is a non-refundable credit: it reduces the tax you owe down to zero, but any excess does not turn into a cheque. If you owe no tax in 2026, you are better off carrying your receipts forward, for up to five years, or pooling them on the return of a spouse who does owe tax, since either spouse can claim both partners' donations.