Child Care Expenses Tax Credit 2026 in Quebec: Rates, Limits and Advance Payments
In Quebec in 2026, the refundable child care expenses tax credit reimburses 67% to 78% of your eligible expenses, depending on your family income. For a child under 7, expenses count up to $12,525. New for 2026: the child must be under 14, not under 16 as before.
This credit is often the largest refund a young family receives in Quebec, yet many parents let it sit until spring or run into a cap without realizing it. Here are the 2026 rates, the eligible expenses, the age change, and how to receive the money every month instead of in a single payment.
See the effect on your family budget: estimate your total tax with our Quebec income tax calculator, then check your actual net pay with our Quebec pay calculator.
What is the child care expenses tax credit rate in 2026?
The rate depends on your estimated family income for 2026: it ranges from 78% for the lowest incomes to 67% for family income of $122,290 or more, under Revenu Québec's official rate table. Most two-income families fall in the 70% bracket, which covers income from $51,225 to $122,290.
| 2026 family income | Credit rate |
|---|---|
| $0 to $25,305 | 78% |
| Over $25,305 to $44,620 | 75% |
| Over $44,620 to $46,270 | 74% |
| Over $46,270 to $47,935 | 73% |
| Over $47,935 to $49,565 | 72% |
| Over $49,565 to $51,225 | 71% |
| Over $51,225 to $122,290 | 70% |
| $122,290 or more | 67% |
The credit is refundable: you receive it even if you owe no tax. You can claim it in one of two ways: on your tax return, using Schedule C, or during the year through monthly advance payments (see below).
Which child care expenses qualify for the credit?
Eligible expenses are amounts paid for non-subsidized child care so that you or your spouse can work, run a business, study, actively look for a job, or receive parental benefits. A non-subsidized private daycare, a non-subsidized home childcare provider, and day camps normally fall into this category.
The point parents mix up most often: the reduced contribution for a subsidized space — $9.65 a day at the start of 2026 in a CPE or subsidized daycare — does not qualify for the credit. The government already pays most of that cost. Some extra fees charged on top of it may qualify, however, if they appear on your RL-24 slip.
Keep your RL-24 slip safe: the person who cares for your child must give it to you, and Revenu Québec can ask for it. Without an RL-24 slip, ordinary receipts are generally no longer enough in Quebec.
What are the child care expense limits in 2026?
Even if you pay more, the credit is calculated on an amount capped per child. For 2026, the official limits are $12,525 for a child under 7 at the end of the year, $6,305 for any other eligible child, and $17,145 for a child with a severe and prolonged impairment of mental or physical functions.
| Child | 2026 eligible expense limit |
|---|---|
| Under 7 at the end of the year | $12,525 |
| Any other eligible child | $6,305 |
| Severe and prolonged impairment | $17,145 |
In practical terms, at full time (260 days), the $12,525 limit works out to a rate of about $48 a day. Above that, every extra dollar of fees comes entirely out of your pocket: that is exactly what the worked example below shows.
What changes in 2026 for the child's age?
Starting with the 2026 tax year, an eligible child must be under 14 at some point in the year, instead of under 16 as before. Revenu Québec explains that the measure refocuses the assistance on families with younger children. Day camp or child care fees for a 14- or 15-year-old therefore no longer qualify for the Quebec credit in 2026.
One important exception remains: there is no age limit for a child with a mental or physical impairment who is your dependant or your spouse's dependant. For those families, the rules and the higher $17,145 limit continue to apply as before.
What does a $45-a-day private daycare really cost after the credit?
Take a family with $80,000 of family income and a 4-year-old in a non-subsidized private daycare at $45 a day, 260 days a year. Income of $80,000 gives a 70% rate. The annual fees of $11,700 stay under the $12,525 limit, so they count in full.
| Item | Amount |
|---|---|
| Fees paid: $45 × 260 days | $11,700 |
| Quebec credit: $11,700 × 70% | $8,190 |
| Net cost before federal assistance | $3,510 per year |
| Net cost per day of care | $13.50 |
| Subsidized space, for comparison: $9.65 × 260 days | $2,509 per year |
For this family, private daycare therefore costs about $1,000 more per year than a subsidized space — before the federal deduction, which narrows the gap further. Compare a $55-a-day rate: fees of $14,300 are capped at $12,525, the credit drops to $8,767.50, and the net cost climbs to $5,532.50, or $21.28 a day. Almost all of that gap comes from the limit, not the rate.
How do you receive the credit every month instead of in the spring?
You can apply for advance payments at any time of year, in My Account for individuals on the Revenu Québec website. Payments are deposited on the 15th of each month, and direct deposit is mandatory. In the example above, the family would receive $8,190 ÷ 12 = $682.50 a month instead of waiting for its tax return.
The main conditions: your estimated credit for the year must exceed $1,000 (unless you are also entitled to a work premium over $500), you must live in Quebec, and your childcare provider must complete form TPZ-1029.8.F.A confirming the rate and the expected number of days. You attach form TPZ-1029.8.F. Allow about 30 days for processing for an online application, 45 days by mail.
Watch out for overpayments: if your situation changes during the year — you get a subsidized space, your return to work is delayed, you move out of Quebec — report it quickly in your account. Amounts you received in excess will have to be repaid, and you will still need to complete Schedule C in the spring for the final calculation. Our guide to Quebec income tax in 2026 with worked examples shows how this credit fits into your total tax bill.
Are the Quebec credit and the federal deduction the same thing?
No, and that is good news: the two forms of assistance stack, but they work differently. Quebec pays a refundable credit calculated as a percentage of your expenses, regardless of the tax you owe. The federal government instead grants a deduction that lowers taxable income, generally claimed by the lower-income spouse, with its own limits.
In practice, always do your math in this order: actual fees, Quebec limit, rate based on your family income, then the effect of the federal deduction. The Ministère des Finances du Québec calculator for the cost of a childcare space lets you compare a subsidized and a non-subsidized space with both forms of assistance combined.
Frequently asked questions
What is the child care expenses tax credit rate in 2026?
The rate ranges from 78% to 67% depending on your estimated family income for 2026, under Revenu Québec's rate table. Income of $25,305 or less gives 78%, the broad $51,225 to $122,290 bracket gives 70%, and income of $122,290 or more gives 67%. The rate applies to eligible expenses, up to the per-child limits.
Does a $9.65-a-day CPE space qualify for the tax credit?
No. The reduced contribution for a subsidized space — $9.65 a day at the start of 2026 — is excluded from the Quebec credit because it is already largely funded by the government. The credit targets non-subsidized fees, such as a private daycare or a non-subsidized home childcare provider. Some extra fees charged on top of the reduced contribution may qualify, however, if they appear on your RL-24 slip.
My 14-year-old goes to day camp: can I still claim the credit in 2026?
No, with one exception. Starting in 2026, an eligible child must be under 14 at some point in the year, instead of under 16 as before. Day camp fees for a 14- or 15-year-old therefore no longer qualify in Quebec. The exception: a child with a mental or physical impairment who is your dependant, for whom there is no age limit.
How do advance payments of the child care credit work?
You apply in My Account for individuals, with form TPZ-1029.8.F and the rate attestation TPZ-1029.8.F.A completed by your childcare provider. Revenu Québec then pays your estimated credit on the 15th of each month, by mandatory direct deposit. Your estimated credit must exceed $1,000 for the year. In the spring, Schedule C of your return makes the final calculation: any overpayment must be repaid.
What is the child care expense limit per child in 2026?
For 2026, the limit is $12,525 for a child under 7 at the end of the year, $6,305 for any other eligible child, and $17,145 for a child with a severe and prolonged impairment. At full time, the $12,525 limit works out to about $48 a day: above that rate, the excess is not reimbursed in whole or in part.
Which parent can claim the credit: the father or the mother?
In Quebec, either parent can claim the credit, and it can even be split if each parent completes a Schedule C. That differs from the federal child care expense deduction, which must generally be claimed by the lower-income spouse. Because the Quebec rate depends on family income, which parent claims the Quebec credit usually does not change the amount.
Which documents do I need to keep for my child care expenses?
Keep the RL-24 slip for each child and each childcare provider: the person who cares for your child must give it to you, and Revenu Québec can ask for it at any time. You do not send it with your return, but ordinary receipts generally do not replace it in Quebec. For advance payments, also keep the attestation of rates and expected days (form TPZ-1029.8.F.A).
Official sources
- Revenu Québec — Barème des taux du crédit d'impôt pour frais de garde d'enfants 2026
- Revenu Québec — Crédit d'impôt pour frais de garde d'enfants
- Revenu Québec — Versements anticipés du crédit d'impôt pour frais de garde d'enfants
- Revenu Québec — Conditions d'admissibilité aux versements anticipés
- Ministère des Finances du Québec — Calcul du coût d'une place en service de garde