Estimate your disposable income

Use the calculator to estimate your disposable income for the last two years based on your family situation. Disposable income is the money you have left after having paid your taxes and mandatory contributions and having received various Québec and federal government assistance.

Estimate disposable income

The results are based on the most common situations and do not take into account all income (for example, the results exclude dividends and rental income) or all deductions or tax credits (for example, the results exclude RRSP contributions).

The final amounts will be confirmed by the responsible departments and agencies. In the calculation details, amounts preceded by a “−” sign indicate amounts payable in taxes or contributions.

For 2026, a person living alone with an income of $50,000 will see their disposable income increase by $847 compared to 2025. This increase is mainly due to:

• the special payment for groceries and energy costs ($100);
• the introduction of the Canada Groceries and Essentials Benefit ($358);
• a decrease in contributions by $72;
• the increase in tax-related amounts to protect households purchasing power against the rising cost of living in Québec ($166) and at the federal level ($150).

The special payment for groceries and energy costs announced on May 25, 2026, is a lump sum payment for 2026 in the amount of:

• $100 for an eligible individual without a spouse;
• $150 for a single-parent family or a couple without children;
• $200 for a couple with children.

The households eligible for the special payment are those that receive the solidarity tax credit for the period from July 2025 to June 2026.

The new Canada Groceries and Essentials Benefit, which will be paid starting in July 2026, will be 25% higher than the amount provided in 2025 through the GST tax credit.

Furthermore, individuals will receive a lump sum payment in 2026 equal to 50% of the GST credit received in 2025.

Effective January 1, 2026, workers have seen a reduction in their social contributions, specifically a decrease:

• from 5.4% to 5.3% in the worker’s contribution rate for the base plan of the Québec Pension Plan;
• from 0.494% to 0.430% of the worker’s contribution rate to the Québec Parental Insurance Plan.

In Québec, the main parameters of the personal income tax system (tax threshold, amount of tax credits, etc.) and social assistance payments have increased by 2.05% since January 1, 2026, in order to protect household purchasing power, while these amounts have increased by 2.0% under the federal tax system.

Calculations of disposable income is based on the assumptions listed below.

The situation of the household, the age of the children and income do not change between the periods shown. No individual is another individual’s dependent.

All households contribute to the Québec Prescription Drug Insurance Plan. Depending on the annual premium paid, a household might be 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 used for the following support are those in effect in July of the corresponding year.

• Solidarity tax credit;
• Family allowance (Québec);
• Canada Child Benefit;
• Canada Groceries and Essentials Benefit (previously GST credit).

The calculation of the Shelter Allowance is based on the average rent in Québec in October 2024 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.