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Ministère des Finances

Ministère des Finances

Disposable income 2024 and 2025

Since January 1, 2025, taxpayers can benefit from a 2.85% indexation of the personal income tax system and social assistance benefits.

Use the calculator to find out how much you could receive after tax, depending on your family situation.

Use the calculator

Indexation of the personal income tax system

Since January 1, 2025, taxpayers can benefit from a 2.85% indexation of the personal income tax system and social assistance benefits. This indexation will notably increase the amounts of several deductions and tax credits.

In concrete terms, the indexation represents $1.1 billion a year for the benefit of all Quebecers.

Example

In 2025, a person living alone with an income of $50 000 will see their disposable income increase by $355 compared to 2024, thanks in particular to the indexation of the Québec ($225) and federal ($131) tax systems. At the same time, their various contributions will increase by $1.

Roles and limits of the calculator

The calculator enables you to estimate the assistance to which you may be entitled. Calculations are based on certain assumptions intended to reflect the most common situations. The exact amounts will be determined by the departments and bodies responsible for the assistance.

Note that in the calculation details, the numbers preceded by a negative sign (–) correspond to the amounts you theoretically have to pay in taxes or for certain contributions.

Assumptions used

For disposable income

  • The situation of the household, the age of the children and income do not change between the periods shown.
  • Households may report only work income or retirement income.
  • The calculator does not take into account all income, deductions and tax credits.
  • Income entered in the calculator can be up to $250 000 per spouse.

For childcare expenses

  • Only one type of childcare service may be selected for any one child.
  • Select the “Non‑subsidized” option if the child attends a regular‑rate childcare service, such as a non‑subsidized private childcare service.
  • Select the “Subsidized” option if the child attends a reduced‑contribution childcare service such as a childcare centre (CPE), a subsidized private childcare service or a subsidized home childcare service.
  • If subsidized childcare is selected, childcare expenses are eligible only for the federal childcare expenses deduction.
  • Childcare expenses entered cannot exceed $15 000 per child.

Other assumptions

  • No individual is another individual’s dependent.
  • All households contribute to the Québec Prescription Drug Insurance Plan. The annual premium paid in the year is eligible for the refundable and non‑refundable tax credits for medical expenses under the Québec and federal plans. These are the only medical expenses included in these tax credits.
  • The parameters for the solidarity tax credit, Family allowance, Canada Child Benefit and GST credit are those in effect in July of the corresponding year.
  • For the purpose of calculating the Shelter Allowance, a shelter cost is charged to the individual. This cost is equivalent to the average rent in Québec in October 2023 as published by the Canada Mortgage and Housing Corporation’s Housing Market Information Portal. The parameters of the Shelter Allowance are those in effect in October of the previous year.