Quebec film tax incentive

What Quebec actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• CPCQ French-Language / Giant-Screen Rate (40%)

  40% of eligible Quebec labour (36% foreign format), REPLACING the 32% base rather than adding to it. The 65%-of-production-cost cap on eligible labour still applies, giving a 26.00% ceiling on production cost.

  +40%

• CISP VFX & Animation Uplift (+16%)

  +16% on qualified Quebec labour for computer-aided SFX, animation and chroma key, on top of the CISP 25% all-spend base. Where the work is subcontracted only 65% of the contract counts as labour, giving SODEC's stated (25+16) x 65 = 26.65%.

  +16%

Other state programs

Separate incentives Quebec runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Tax Credit for Film Production Services (CISP)

  Base 25% on all-spend (raised from 20% in 2024-25 budget). +16% CASE bonus on eligible animation/VFX labour (capped at 65% of a qualifying service contract), pushing effective rate to ~41%.

  Minimum spend: CAD $250,000 total production costs (series/miniseries measured on aggregate of all episodes)

  25%–26.7%

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

• Montreal Borough Film Fee Exemption (Ville-Marie, Ahuntsic-Cartierville, Le Sud-Ouest)

  100% of the borough permit fee and daily occupation tariff. Roughly $1,176/day on an arterial closure.

  100%

• Quebec City Municipal Services Discount

  30% off municipal services supplied to the shoot, plus free permits. Open to outside producers.

  30%

Common questions

What is the Quebec film tax incentive rate?

Quebec offers 32% on qualified in-state spend through the Quebec Film & Television Production Tax Credit (CPCQ). It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What uplifts are available in Quebec?

Quebec offers 2 uplifts on its headline program: CPCQ French-Language / Giant-Screen Rate (40%), CISP VFX & Animation Uplift (+16%). Uplifts are usually decided by scheduling and location choices made months before submittal.

Are there city or county film incentives in Quebec?

Yes — Montreal Borough Film Fee Exemption (Ville-Marie, Ahuntsic-Cartierville, Le Sud-Ouest), Quebec City Municipal Services Discount. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Quebec film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.