Indexing of the parameters of the personal income tax system, social assistance benefits and certain government fees for the 2026 taxation year

QUÉBEC, Nov. 25, 2025 /CNW/ - The Ministère des Finances du Québec announced today that the indexing rate, which will apply as of January 1, 2026 with regard to parameters of the personal income tax system and social assistance benefits, will be 2.05%.

$931 million to protect the purchasing power of Quebecers

One of the government's priorities is to protect the purchasing power of Quebecers. Therefore, the indexation at a rate of 2.05% will benefit all households and represent a gain equivalent to $931 million for the 2026 taxation year.

The indexing of the parameters of the personal income tax system represents a tax relief of over $863 million for taxpayers. Thus, the value of most tax measures affecting individuals will increase in a manner equivalent to the rise in consumer prices observed in Québec in 2025.

The indexation will also allow social assistance recipients to benefit from more than $68 million in additional financial assistance in 2026.

Rate indexation

In 2022, the government announced that rate indexation would be capped at 3% until 2026 to help citizens cope with the rising cost of living.

For rates whose indexation is calculated pursuant to section 83.3 of the Financial Administration Act, the indexation rate for 2026 is set at 2.05%. It will therefore be below the 3% cap for a second year. Indexation of these rates had been limited to 3% in 2023 and 2024.

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The document entitled "Parameters of the Personal Income Tax System for 2026" presents the main changes stemming from the indexing announced today and is available in the ministerial publications at Québec.ca.

SOURCE Ministère des Finances

Source: Direction des communications, Ministère des Finances, Tel.: [phone]