Quebec Film Tax Credit: QPSTC & QFVTC Rates for Producers

How Does Quebec's Film Tax Incentive Work?

Quebec, anchored by Montreal's world-class VFX cluster, offers some of Canada's most valuable production incentives. The province's credits are administered by SODEC and feature an all-spend calculation for service productions that makes Quebec particularly competitive for high-budget international shoots.

Credit Programs

Quebec Production Services Tax Credit (QPSTC)

The QPSTC provides a 25% refundable tax credit on total qualifying production costs incurred in Quebec for service productions. Unlike most Canadian provincial credits that apply only to labour, the QPSTC covers all production expenditure (labour, goods, services) making it extremely valuable for productions with high non-labour costs.

Quebec Film and Video Tax Credit (QFVTC)

For Canadian-controlled productions, the QFVTC provides up to 36% on eligible Quebec labour expenditure. Additional bonuses are available for productions in the French language, regional filming, and computer-assisted special effects.

Montreal VFX Advantage

Montreal is home to one of the largest VFX clusters in the world, with major facilities including DNEG, Framestore, Rodeo FX, Cinesite, and Folks VFX. The concentration of VFX talent, combined with the all-spend credit structure, makes Quebec the preferred destination for VFX-heavy productions looking to maximize Canadian incentives.

Why Productions Choose Quebec

All-spend credit. The QPSTC applies to total production costs, not just labour, providing better value than labour-only credits in other provinces.

VFX ecosystem. Montreal's VFX cluster is second only to London globally, with thousands of trained artists and multiple tier-one facilities.

European architecture. Montreal and Quebec City offer distinctive European-style locations not easily found elsewhere in North America.

Bilingual crews. Quebec crews work comfortably in both French and English, supporting international co-productions.