TAX CREDIT
Refundable Tax Credit for Film Production Services in Quebec (QPSTC)
SODEC / Revenu Quebec (Ministère du Revenu du Québec)
Last verified 5 Apr 2026 · 14 days ago
16–41%
Min qualifying spend
€250K
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 41%Computer-aided animation, special effects, and chroma-key shooting
Territorial spend requirement
“services provided in Quebec”
Overview
The Refundable Québec Tax Credit for Film or Television Production Services is designed to encourage foreign producers to choose Québec as a filming location.
Eligible formats
tv seriesanimationshort film
Eligibility
Designed for foreign producers filming in Quebec. Virtual reality and augmented reality productions are eligible if they meet usual criteria.
● Service work eligible● VFX eligible● Stackable
Programme contacts
- Pierre Paquettepierre.paquette@sodec.gouv.qc.ca
Source: SODEC / Revenu Quebec (Ministère du Revenu du Québec) · verified 5 Apr 2026