Québec Home-Support Tax Credit for Seniors: 2026 Guide
Revenu Québec’s tax credit for home-support services for seniors refunds part of the cost of certain services that help you stay at home, such as housekeeping. This guide sums up the conditions, the rate, the expense ceilings, the income-based reduction and advance payments, with links to the official sources.
General information, not tax advice. Only Revenu Québec decides eligibility and the amount of the credit. Always check your situation with Revenu Québec.
At a glance
- For people 70 or older who live in Québec at the end of the year, whatever their level of autonomy.
- Refundable credit: it can be granted even if you have no tax to pay.
- Rate: 40% in 2026 (39% for 2025).
- Maximum eligible expenses: $19,500 (autonomous person living alone) and $25,500 (dependent person living alone), the latest amounts published by Revenu Québec, for 2025.
- The credit is reduced when family income is over $72,465 in 2026 ($71,010 in 2025).
- Advance payments are available: apply by December 1 of the year concerned.
Who can claim the credit?
According to Revenu Québec, you may be entitled to it if, on December 31 of the year concerned, you were resident in Québec and 70 or older. Those two conditions are enough: you can claim the credit whatever your level of autonomy.
If you turned 70 during the year, only expenses paid for services provided on or after your 70th birthday count. The expenses must be paid by you or your spouse. If you have a spouse who is also eligible, only one of you claims the credit for the couple; the amount is the same.
Rate and maximum eligible expenses
The rate rose from 35% in 2021 to 40% in 2026, according to the Gouvernement du Québec. For 2025, Revenu Québec gives a 39% rate. The ceiling depends on your situation; a dependent person must provide a written certificate from a physician or a specialized nurse practitioner (form TPZ-1029.MD.A).
| Situation | Maximum eligible expenses (Revenu Québec, 2025) | Maximum credit 2025 (39%) |
|---|---|---|
| Autonomous person living alone | $19,500 | $7,605 |
| Couple, both autonomous | $39,000 | $15,210 |
| Dependent person living alone | $25,500 | $9,945 |
| Couple, one autonomous and one dependent | $45,000 | $17,550 |
| Couple, both dependent | $51,000 | $19,890 |
The ceilings above are the latest published by Revenu Québec (2025). Revenu Québec’s pages still cover the 2025 income tax return; for reference, $19,500 of expenses at the 40% rate would give $7,800. Check the 2026 ceilings with Revenu Québec once they are published.
Reduction based on family income
The credit is reduced when family income is above a threshold that is indexed every year. For 2026, the Gouvernement du Québec sets the first threshold at $72,465 and the second at $117,395 ($71,010 and $115,035 in 2025).
For 2025, Revenu Québec calculates the reduction as follows: for an autonomous person, 3% of family income above the first threshold (up to the second), plus 7% of the part above the second threshold; for a dependent person, the lesser of 3% of income above the first threshold or 4% of eligible expenses. Family income is line 275 of your return, plus your spouse’s, if applicable.
Which services count?
Only the cost of services counts, not products or purchases. The service must be provided by a person you employ or by a business, which must give you an invoice. The list depends on where you live (house, apartment, condominium, private seniors’ residence). Here is what Revenu Québec’s list for a person living in their own house says, applied to Claritas services:
| Claritas service | Per Revenu Québec’s list |
|---|---|
| Housekeeping | Listed (housekeeping of living areas). Products excluded. |
| Laundry and bedding at home | Listed (cleaning of clothing, curtains, bedding and towels where you live). |
| Tidying and organizing | Not explicitly mentioned: check with Revenu Québec. |
| Groceries and errands | Grocery or medication delivery and accompaniment to the grocery store or pharmacy are listed; the cost of purchases and mileage are excluded. Errands done alone on the client’s behalf are not listed as such: do not count on this service for the credit. |
| Companionship | Companionship is not listed as such: do not count on this service for the credit. |
| Updates to family caregivers | Not a listed service. |
Excluded items include services provided outside Québec or by your spouse, construction or renovation work, and upkeep of a dwelling that is not your principal residence (a cottage, for example). The same expense cannot be claimed for both this credit and the medical expense credit.
Two calculation examples (hypothetical)
- Example 1. An autonomous person living alone, 70 or older, in their own house, family income under $72,465, with $5,200 of eligible expenses paid in 2026 (made-up amount). Estimated credit: $5,200 × 40% = $2,080.
- Example 2. Same situation, but family income of $80,000. Reduction: ($80,000 − $72,465) × 3% = $226 (rounded). Estimated credit: $2,080 − $226 = $1,854.
- These amounts are made up to illustrate the calculation; they are not a Claritas rate or quote. Your real situation may give a different result.
How to claim it and get advance payments
You can claim the credit with Schedule J of your income tax return, or receive it during the year through advance payments: online in My Account for individuals or, if you live in your own house, with form TPZ-1029.MD.9-V, Application for Advance Payments for Occasional Services. Include your invoices and supporting documents; payments are made only by direct deposit.
Deadline: December 1 of the year concerned (for example, December 1, 2026 for 2026). For services not included in rent, payment is made within 30 days of an online application, or 45 days for a paper form. You then receive an RL-19 slip. Keep your invoices, generally for six years. Claritas provides an invoice for every visit.
Tax credit or PEFSAD: what is the difference?
PEFSAD, Québec’s financial assistance program for home help services managed by the RAMQ, reduces the hourly rate for services provided by a social economy home help enterprise recognized by the Ministère de la Santé et des Services sociaux. It is open to adults covered by the health insurance plan, and the application goes through that enterprise (RAMQ, Aide à domicile, in French).
Claritas is a private company: it is not part of PEFSAD. The tax credit for home-support services for seniors is a separate Revenu Québec measure for people 70 and over, and it can apply to eligible services bought from a private business.
Need help at home?
Claritas Aînés offers housekeeping, laundry, errands and non-medical companionship in Montréal, Laval, the North Shore and the South Shore, with an invoice for every visit.
Tax credit FAQ
What is the rate of the home-support tax credit for seniors in 2026?
The rate is 40% of eligible expenses in 2026, according to the Gouvernement du Québec. It was 39% for 2025.
Do you need to be losing autonomy to qualify?
No. According to Revenu Québec, you must be 70 or older and resident in Québec at the end of the year, whatever your level of autonomy. The ceiling is higher for a dependent person, with a certificate from a physician or a specialized nurse practitioner.
Is housekeeping eligible?
Housekeeping of living areas is on Revenu Québec’s list, but the cost of products is not. Only Revenu Québec confirms eligibility for your situation.
How can I receive the credit sooner?
By applying for advance payments in My Account for individuals or with form TPZ-1029.MD.9-V, with invoices attached, by December 1 of the year concerned. Payments are made by direct deposit.
Is Claritas part of PEFSAD?
No. Claritas is a private company and is not part of the RAMQ’s PEFSAD. Some of its services may instead be eligible for the tax credit for home-support services for seniors, subject to Revenu Québec’s conditions.
Official sources
- Revenu Québec: Tax Credit for Home-Support Services for Seniors
- Revenu Québec: House, eligible services
- Revenu Québec: Claiming the credit and advance payments
- Revenu Québec: Line 458 (2025 rate, ceilings and reduction)
- Québec.ca: 40% rate in 2026 (French)
- Québec.ca (Ministère des Finances): 2026 personal income tax parameters, reduction thresholds (French)
- RAMQ: Aide à domicile, PEFSAD (French)
Sources consulted October 16, 2026. Amounts may change: check with Revenu Québec before you apply.
Related services
- Home help for seniors: non-medical weekly cleaning and domestic help
- Residential cleaning: condo and house cleaning, weekly, biweekly or one-time
- Deep house cleaning: a full clean, inside of the oven and fridge included