Medical Expenses in Quebec 2026: How Much Tax Credit Can You Claim?
In Quebec in 2026, medical expenses you paid that exceed 3% of your family net income earn a 20% non-refundable tax credit on the excess (line 381), plus a federal credit on lines 33099 and 33199. Only expenses paid in a 12-month period ending in 2026 and not reimbursed by insurance count toward the claim.
Every fall, thousands of Quebecers leave this credit on the table: lost dentist receipts, physiotherapy bills never added up, a forgotten drug insurance premium. Yet the math is simple once you clear the 3% threshold, and there are still a few weeks before December 31, 2026 to group your spending into the right period. This guide explains the Quebec and federal rules, with a full worked example for a couple.
Run your numbers with our Quebec income tax calculator to estimate your net income, and therefore the 3% threshold that applies to your household.
Which medical expenses are eligible in Quebec in 2026?
Eligible expenses are those on Revenu Québec's official list (publication IN-130): dental care, prescription-only drugs, paramedical services, drug insurance premiums and the unreimbursed portion of your care. Only the amount you actually paid out of pocket counts: any reimbursement from an insurer must be subtracted before you do the math.
The cases that surprise people most often:
- Eyeglass frames are capped at $200 per person, even if your bill is higher.
- Purely cosmetic procedures are excluded.
- The premium for Quebec's public prescription drug insurance plan (RAMQ) is eligible if December 31 falls inside your 12-month period.
- Expenses paid for your spouse and for a dependant are pooled with yours in Quebec.
Check each expense against the IN-130 list before adding it up: an excluded expense earns no credit, even with a perfect receipt.
How is the medical expense tax credit calculated in Quebec?
In Quebec, the credit is worth 20% of the portion of your eligible medical expenses that exceeds 3% of your family net income, meaning your net income (line 275) plus your spouse's if you had one on December 31. You enter the result on line 381 of your return, after completing parts A and C of Schedule B.
The federal credit works differently, and that is where many couples lose money:
| Item | Quebec (line 381) | Federal (lines 33099 and 33199) |
|---|---|---|
| Threshold | 3% of family net income | The lesser of 3% of the claimant's net income and an indexed cap |
| Credit rate | 20% | Lowest federal bracket rate (14% in 2026) |
| Income used | Both spouses' incomes combined | Only the spouse who claims |
| Period | 12 consecutive months ending in 2026 | 12 consecutive months ending in 2026 |
Federally, the lower-income spouse should almost always claim the family's expenses on line 33099: their 3% threshold is smaller, so the eligible excess is larger. In Quebec the pooling is automatic, because the threshold is based on family income. Keep in mind that the federal value is then reduced by the 16.5% Quebec abatement.
To place your net income and overall tax picture, compare your case with the examples in our Quebec pay calculator and the Quebec paycheck guide.
Which 12-month period should you choose to maximize your credit?
You do not have to use the calendar year: Revenu Québec and the CRA accept any period of 12 consecutive months ending in the year of the claim, as long as it does not overlap a period you already used. Choosing your period means grouping your biggest expenses inside the same window so you clear the 3% threshold by as much as possible.
Simple example: you paid $1,900 in dental bills in November 2025 and $2,600 in other care between January and October 2026. With calendar year 2026, only $2,600 counts. With a period from November 1, 2025 to October 31, 2026, $4,500 counts, without breaking any rule. That choice, rather than the cost of care itself, is often the difference between a zero credit and several hundred dollars back.
Note your period on your return if it differs from the calendar year, and keep your receipts: Revenu Québec can ask for them on review.
How much can a couple actually get back in Quebec?
Take a Quebec couple with net incomes of $52,000 and $34,000, for family net income of $86,000. Over a 12-month period ending in 2026, they paid out of pocket: $2,400 at the dentist, $1,800 in orthodontics for their child, $950 in unreimbursed prescription drugs, $580 in eligible eyeglasses after the frame cap, and $720 in unreimbursed physiotherapy. Total: $6,450.
| Calculation step | Quebec | Federal |
|---|---|---|
| Eligible expenses paid | $6,450 | $6,450 |
| 3% threshold | $2,580 (family income of $86,000) | $1,020 (income of $34,000 for the claiming spouse) |
| Eligible excess | $3,870 | $5,430 |
| Credit before abatement | $774 (20%) | $760 (14%) |
| Estimated real credit | $774 | about $635 after the 16.5% Quebec abatement |
Total recovered: about $1,409, for care this couple would have paid for anyway. The information gain sits in the gap between the thresholds: the same basket of expenses produces a $3,870 excess in Quebec but a $5,430 excess federally, only because the federal system lets the lower-income spouse claim. Redo the math with your own figures in our Quebec income tax calculator.
Why pay for certain care before December 31, 2026?
Because only expenses PAID count, not care received or invoices still outstanding. A dental cleaning, an eyeglass renewal or a series of already planned treatments paid before December 31, 2026 fits into a period ending in 2026; paid in January 2027, it slides into the next year and may never clear the 3% threshold on its own.
Grouping payments at year-end is one of the moves reviewed in our 2026 year-end tax moves guide. Be careful not to confuse grouping with inventing: only move up care that is genuinely needed and already planned, keep every receipt, and never claim an amount reimbursed by your insurance. The Quebec credit is worth 20%; spending $100 needlessly to recover $20 is still an $80 loss.
Who is the refundable medical expense tax credit for?
If your income is low, you may ALSO qualify for a refundable tax credit for medical expenses on line 462, even if you owe no tax. The main conditions: live in Quebec on December 31, be 18 or older, have earned work income of at least $3,750 (most recent published parameter), and have entered an amount for medical expenses on line 381 or the disability supports deduction.
This refundable credit targets low-income workers whose medical expenses are high relative to their means. It is calculated on Schedule B and shrinks as family income rises. If you are weighing this credit against other support, also check the solidarity tax credit in your estimates: many modest households claim both without knowing it.
Which mistakes make you lose the medical expense credit?
The most common mistake is claiming the billed amount instead of what you paid out of pocket: the share reimbursed by insurance must always be removed. Next come a 12-month period that overlaps the previous year's, eyeglass frames claimed above the $200 per person cap, and purely cosmetic expenses slipped into the total.
Other costly traps:
- Having the higher-income spouse claim federally, which inflates the 3% threshold and shrinks the excess.
- Forgetting the RAMQ prescription drug insurance premium even though December 31 falls inside your period.
- Throwing receipts away: without proof of payment, Revenu Québec can deny the amount on review.
- Claiming the same expenses twice, for example in two overlapping periods.
One last check before you file: add up only eligible, paid, unreimbursed expenses in ONE 12-month period, then apply the right threshold on each return.
Frequently asked questions
Are eyeglasses eligible medical expenses in Quebec?
Yes, prescribed eyeglasses are eligible, but the amount for frames is capped at $200 per person for the credit calculation, even if your bill is higher. Lenses and a prescribed eye exam may also count under Revenu Québec's official IN-130 list. Keep the detailed invoice that separates frames from lenses, because that breakdown is what allows the cap to be applied correctly if your claim is reviewed by Revenu Québec or the Canada Revenue Agency.
Can I claim my spouse's medical expenses in Quebec?
Yes. In Quebec, medical expenses paid for you, your spouse and your dependants are pooled in a single calculation, and the 3% threshold applies to family net income, meaning both of your net incomes added together. Federally, only one spouse claims the family's expenses on line 33099, and it is almost always the lower-income spouse who gets the best result, because their personal 3% threshold is smaller and the eligible excess is larger.
Does the RAMQ prescription drug insurance premium count as a medical expense?
Yes, the premium payable under Quebec's public prescription drug insurance plan can be included in your eligible medical expenses, under one precise condition: December 31 of the year must fall inside the 12 consecutive months you chose for your claim. If your period ends before December 31, that premium does not count for that year. The premium amount itself is calculated on Schedule K of your Quebec return, so keep that schedule with your receipts.
What happens if my medical expenses stay below the 3% threshold?
If your total eligible expenses do not exceed 3% of your family net income in Quebec, the non-refundable credit is zero for that period. You can, however, choose a different 12-month period ending in the year that groups more of your spending together, as long as it does not overlap a period already used. Unclaimed expenses do not carry forward automatically: the period you choose before filing your return is what decides the outcome.
Does an insurance reimbursement reduce my eligible medical expenses?
Yes, always. Only the portion you actually paid out of pocket is eligible: any amount reimbursed by a private insurer, a group plan or a public program must be subtracted before the threshold and the credit are calculated. Claiming the full billed amount is the most common mistake, and the easiest one for Revenu Québec to spot, since it can compare with insurer statements. Keep reimbursement statements with your receipts to prove the unreimbursed share of each bill.
How long should I keep my medical expense receipts?
Keep your receipts, prescriptions and reimbursement statements: Revenu Québec and the Canada Revenue Agency can request them on review, generally up to six years after the year covered by the return. The receipt must show the payment date, because the payment date, not the date of care, determines your 12-month period. A simple card statement may not be enough if it does not show the detail of the eligible service that was paid for.