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Québec

25% Base Rate +16% on VFX labour combined with federal
Service Production (All-Spend) Last updated: April 2026

Montréal's historic Old Port, world-renowned VFX studios, and Québec City's European architecture — a versatile production destination.

Québec's service production credit (QPSTC) provides 25% of all eligible Québec expenditures — both labour and non-labour costs. The 16% VFX bonus applies to labour (at 65% of labour contract costs). Important: the 25% base rate is scheduled to drop to 20% for expenses incurred after December 31, 2026, and to 10% after December 31, 2027. Plan accordingly.

Incentive Programs

Base Credit (QPSTC)25% of all eligible Québec production expenditures
VFX/Animation Bonus+16% on VFX and animation labour (applied to 65% of labour contract costs)
Federal PSTC+16% on qualified Canadian labour (stacks with provincial)

Post-Production & VFX Standalone Eligible

Yes — Québec's VFX/animation bonus can apply to standalone post-production work performed in the province. SODEC administers the program with specific eligibility for VFX-only projects.

Minimum Spend

CAD $250,000 minimum global production budget required.

VFX Rate

The 16% VFX bonus stacks on the 25% base for a combined ~41% provincial rate on VFX labour, before federal PSTC. Note: the 16% bonus now applies to 65% of labour contract costs per recent budget changes.

Montréal is home to Framestore, DNEG, Rodeo FX, and dozens of other VFX houses. The province's VFX incentive is one of the most generous in North America. SODEC documentation requirements are thorough — plan accordingly.

Key Details & Nuances

Admin BodySODEC (certification) + Revenu Québec (refund)
Spend TypeAll-spend (labour + property + services)
Min BudgetCAD $250,000 global production budget
VFX Cap16% bonus applied to 65% of labour contract costs (recent change)
DocumentationRobust documentation required — SODEC is thorough
Rate Sunset25% drops to 20% after Dec 31, 2026 and 10% after Dec 31, 2027

Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.

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