The NivoaFlow Android app is on Google Play. iPhone is still to come. Available on the web now. Mobile apps
HomeFirst-time home buyerQuebec

Buying your first home in Quebec

What Quebec’s own government pages say about buying a first home, with the federal accounts and credits that apply in every province. Each item shows the sentence we read and a link to it.

Published . Last checked .

Deadlines and time limits

The federal FHSA and Home Buyers’ Plan have time limits too. See the federal programs.

Property transfer duties (welcome tax)

Quebec law requires the municipality to collect a transfer duty, commonly called the welcome tax, from the new owner of a building. A municipality may set a higher rate on any portion above $500,000. That rate cannot exceed 3%, except for the City of Montreal, which may set a higher rate.

Brackets the province sets for 2026
AmountRate
The first $62,9000.5%
$62,900.01 to $315,0001.0%
Above $315,0001.5%
First-time buyers

Not listed in the pages we checked: a first-time buyer reduction of the duty itself. Quebec refunds part of the duty through the refundable tax credit for access to homeownership: up to $5,875 of transfer duties paid, reduced when the basis of imposition exceeds $750,000 and equal to $0 when it reaches $1 million.

Municipal

Montreal calls it the welcome tax. The invoice is payable in one instalment within 30 days of the billing date.

Montreal brackets from January 1, 2026
AmountRate
Up to $62,9000.5%
$62,900 to $315,0001%
$315,000 to $552,3001.5%
$552,300 to $1,104,7002%
$1,104,700 to $2,136,5002.5%
$2,136,500 to $3,113,0003.5%
Above $3,113,0004%
Source

“Une municipalité doit percevoir un droit auprès de tout nouveau propriétaire d’un immeuble situé sur son territoire, sous réserve de certaines exonérations.”

Our translation: “A municipality must collect a duty from every new owner of a building located on its territory, subject to certain exemptions.”

Quebec.ca: Droits sur les mutations immobilières (Ministère des Affaires municipales et de l'Habitation)

What Quebec lists for first-time buyers

OpenTax credit Closes December 1, 2026

Tax Credit for Access to Homeownership

  • $5,875

    the most you can get back in transfer duties paid

A refundable Quebec tax credit that refunds part or all of the transfer duties paid to a municipality when a person buys a first home. It applies from the 2026 taxation year. Revenu Québec also accepts advance payment requests before the income tax return is filed.

Deadlines
  • Advance payment requests close December 1, 2026. After that, claim the credit on your income tax return
Source

“The refundable tax credit for access to homeownership will provide a refund of up to $5,875 in transfer duties paid to a municipality.”

Revenu Québec: Introduction of a Refundable Tax Credit for Access to Homeownership

Amount in full

A refund of up to $5,875 in transfer duties paid to a municipality: 100% of the first $5,000 paid in transfer duties, plus 25% of the $3,500 paid in excess of the first $5,000, for additional assistance of up to $875.

The credit is reduced by 2.35% of the amount by which the basis of imposition exceeds $750,000, so it is $0 if the basis of imposition reaches $1 million.

Who qualifies (7)
  • Resident in Quebec at the end of a taxation year that began after December 31, 2025 (or on the date of death), other than a trust or certain tax-exempt individuals.
  • The home is the individual's first housing unit: the individual did not own, alone or jointly, a housing unit they occupied from the beginning of the fourth preceding calendar year that ended before the acquisition until the day before the acquisition.
  • During that same period the spouse did not own, alone or jointly, a housing unit the individual inhabited during their marriage, civil union or de facto union.
  • The individual or their spouse paid the transfer duties.
  • The home is considered acquired on the first day the right is published in the land register and the housing unit is habitable.
  • If more than one individual is eligible for the same home, their combined claims cannot exceed what one person could claim.
  • The credit also covers a person with a severe disability who acquires a more accessible home for themselves or a related disabled person.
How to claim or apply

Request an advance payment in My Account for individuals, or with form TPZ-1029.AP-V, no later than December 1, 2026.

After that date the credit can be claimed in the income tax return.

One person can request the advance payment for the same home.

Advance payment conditions

  • You are resident in Quebec when you apply
  • You or your spouse paid the transfer duties in full
  • You were not exempted from paying the transfer duties on your share in the qualifying home
  • The basis of imposition does not exceed $1 million
  • You expect a credit of more than $1,000 for the year
  • You agree to receive the payment by direct deposit

OpenTax credit Time limits

Home buyers' tax credit

  • $1,400

    maximum tax credit

A Quebec income tax credit for a person who acquires a qualifying home as a first home. The Quebec government describes it as a non-refundable credit. Revenu Québec notes that a buyer may also be eligible for the tax credit for access to homeownership.

Deadlines
  • Intend to live in the home within one year after you buy it
Source

“The maximum tax credit is $1,400 for a qualifying home.”

Revenu Québec: Home buyers' tax credit

Amount in full

The maximum tax credit is $1,400 for a qualifying home.

Who qualifies (6)
  • Resident in Quebec on December 31 of the year covered by the claim (or on the day the person ceased to be resident in Canada).
  • The person or their spouse acquired a qualifying home with the intention of using it as their principal place of residence no later than one year after the acquisition date.
  • It is the first home: neither the person nor their spouse owned or co-owned a home that they lived in from January 1, 2022 to the day before the new home was acquired.
  • The home is considered acquired when the right to it is published in the land register and the home is habitable.
  • A home bought as the principal residence of a disabled person does not need to be a first home.
  • The credit can be split between everyone eligible for the same qualifying home, and each person claims it separately.
How to claim or apply

Complete form TP-752.HA-V, Home Buyers' Tax Credit, and enclose it with the income tax return.

FHSA and Home Buyers’ Plan in Quebec

On the Quebec income tax return, the FHSA (CELIAPP) deduction on line 215 equals the amount deducted on line 20805 of the 2025 federal income tax return.

“The amount you can deduct for contributions to a first home savings account (FHSA) corresponds to the amount deducted on line 20805 of your 2025 federal income tax return.”

Revenu Québec: Line 215, FHSA deduction

For 2025, a separate Quebec deduction on line 250 applies to an amount included in income when the trust governing an FHSA used its property as security for a loan. It is the amount shown in box E of the RL-32 slip.

“For 2025, you can deduct the amount shown in box E of the RL-32 slip.”

Revenu Québec: Line 250, point 13, deduction for an amount already included in income (FHSA)

Quebec.ca, citing information from the Autorité des marchés financiers, says the FHSA (CELIAPP) has no tax to pay when money is withdrawn, and the withdrawn money does not have to be put back into the plan.

“Il n’y a pas d’impôt à payer lors du retrait d’une somme et l’argent retiré n’a pas à être remis dans le régime.”

Our translation: “There is no tax to pay when an amount is withdrawn, and the money withdrawn does not have to be put back into the plan.”

Quebec.ca: Financement et taxes

Quebec.ca, citing information from the Autorité des marchés financiers, says no tax is payable when money is withdrawn from an RRSP under the Home Buyers' Plan (RAP), and the withdrawn money must be repaid in the following years. The plan is administered by the federal government.

“Il n’y a pas d’impôt à payer lors du retrait mais l’argent retiré doit être remboursé au cours des années suivantes.”

Our translation: “There is no tax to pay on withdrawal, but the money withdrawn must be repaid over the following years.”

Quebec.ca: Financement et taxes

Revenu Québec's line 154 help says that if a person withdrew amounts from several RRSPs and the total in box O of the RL-2 slips (RRSP withdrawals under the Home Buyers' Plan) exceeds $60,000, the excess is entered on the return.

“Si vous avez retiré des sommes provenant de plusieurs de vos REER et que le total des montants qui figurent à la case O des relevés 2 dépasse 60 000 $, inscrivez le surplus.”

Our translation: “If you withdrew amounts from several of your RRSPs and the total of the amounts shown in box O of the RL-2 slips exceeds $60,000, enter the excess.”

Revenu Québec: Ligne 154, point 9 (sommes retirées d'un REER dans le cadre du RAP ou du REEP)

Federal items that apply in every province

The FHSA, the Home Buyers’ Plan and the home buyers’ amount apply wherever you live. Amounts, conditions, time limits and sources are on one federal page.

What we looked for and did not find

Not listed in the pages we checked:

  • a first-time buyer exemption from the municipal transfer duty itself (the pages describe a refund through a tax credit instead).
  • a Quebec government down-payment grant or loan for first-time buyers across the province.
  • a Quebec shared-equity program for first-time buyers.
  • a Quebec provincial savings account for a first home, separate from the FHSA.
  • a Quebec contribution limit for the FHSA that differs from the federal one.
  • the rate that each municipality other than Montreal has set on the portion above $500,000. The Quebec.ca page states only that such a rate cannot exceed 3%.
  • how Quebec treats the tax credit for access to homeownership for a home bought before January 1, 2026.

Common questions

What tax or fees apply when you buy a home in Quebec?

Quebec law requires the municipality to collect a transfer duty, commonly called the welcome tax, from the new owner of a building. For 2026 the province sets brackets of 0.5% on the first $62,900, 1.0% from $62,900.01 to $315,000 and 1.5% above $315,000. A municipality may set a higher rate on any portion above $500,000. That rate cannot exceed 3%, except for the City of Montreal, which may set a higher rate. For first-time buyers: Not listed in the pages we checked: a first-time buyer reduction of the duty itself. Quebec refunds part of the duty through the refundable tax credit for access to homeownership: up to $5,875 of transfer duties paid, reduced when the basis of imposition exceeds $750,000 and equal to $0 when it reaches $1 million.

What first-time home buyer programs does Quebec list?

Quebec's own pages list Tax Credit for Access to Homeownership and Home buyers' tax credit. Each one is covered further down the page, with its amount, its conditions and a link to the source.

Can I use the FHSA and the Home Buyers' Plan together?

The CRA says you can withdraw amounts from your RRSPs under the Home Buyers' Plan and make a qualifying withdrawal from your FHSAs for the same qualifying home, as long as you meet all of the conditions at the time of each withdrawal.

See where you stand before you save

NivoaFlow keeps your accounts, your FHSA and RRSP room, and your goals in one picture, so you can see what you have and what is spoken for.

35 days free. No credit card required.

Other provinces and territories

Sources we read

This page is information, not advice. We read these pages on October 14, 2026. Programs, amounts and deadlines change, so confirm with the source before you act.

The federal sources are listed on the federal programs page.