Quebec School Tax: How It's Calculated (and What Changes for a Plex)
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In brief — Since 2019, a single province-wide school tax rate applies across Quebec, regardless of municipality or property type. For the 2026-2027 school year (July 1, 2026 to June 30, 2027), that rate is $0.07899 per $100 of adjusted uniformized assessment, down from $0.08423 in 2025-2026. It applies to the value above $25,000 — an exemption granted per assessment unit, so a whole plex only gets it once, not once per dwelling.
School tax is billed separately from municipal tax and often gets left out of a first-pass profitability calculation. On an income property, it is charged on the uniformized value of the whole building — not on each unit individually. Here is how it is calculated, and what actually differs for a plex versus a single-family home.
Who bills it, and why it isn't the municipal tax
School tax is issued by the centre de services scolaire (the current name for what used to be called a "commission scolaire") covering the property's territory — never by the municipality. It is a separate bill, with its own due dates, usually split into two instalments over summer and fall.
Its fiscal year also runs on a different calendar: July 1 to June 30, while municipal tax follows the calendar year. As of August 2026, the school tax year already being billed is 2026-2027.
One rate for the whole province since 2019
Before 2019, each school board set its own rate — with meaningful gaps between territories. The law establishing a single school taxation rate, sanctioned in April 2019, ended that variation: one rate now applies across all of Quebec, reviewed annually and published no later than June 15 ahead of the school year it covers.
Two direct consequences for an investor:
- No variation by municipality. Whether the property is in Quebec City, Montreal, or elsewhere in the province, the school tax rate is the same.
- No variation by property category. A plex, a single-family home, or any other taxable immovable pays the same rate — unlike municipal tax, where some cities apply different tiers by value or use.
The current rate:
| School year | Rate per $100 of assessment |
|---|---|
| 2025-2026 (July 1, 2025 – June 30, 2026) | $0.08423 |
| 2026-2027 (July 1, 2026 – June 30, 2027) | $0.07899 |
The tax base and the $25,000 exemption
School tax is calculated on the property's adjusted uniformized value — the same assessment-roll concept, spread over the three-year cycle, that underlies municipal tax.
From that value, a base exemption of $25,000 is subtracted before the rate is applied. The key point for an income property: this exemption applies per assessment unit (the matricule on the roll), not per dwelling. A duplex, triplex, or six-unit plex held as a single undivided property gets only one $25,000 exemption for the whole building — the same as a single-family home on its own assessment.
The formula:
School tax = (Adjusted uniformized value − $25,000) × rate ÷ 100
A property assessed at $25,000 or less receives no school tax bill at all.
Worked example: plex vs. single-family home
At the 2026-2027 rate ($0.07899 / $100):
Six-unit plex assessed at $850,000 (one assessment, 6 units):
- Taxable value: $850,000 − $25,000 = $825,000
- School tax: $825,000 × 0.07899 ÷ 100 = $651.67
- The $25,000 exemption works out to roughly $4,167 per unit, spread across the 6 doors.
Single-family home assessed at $400,000:
- Taxable value: $400,000 − $25,000 = $375,000
- School tax: $375,000 × 0.07899 ÷ 100 = $296.21
- The full $25,000 exemption benefits that one dwelling alone.
The mechanism is identical in both cases — same rate, same formula. What changes is scale: the taxable value on a plex covers the entire building, and the fixed exemption carries proportionally less weight as the number of units grows.
Income property or single-family home: what actually changes
There is no separate regime for an income property — no different rate, no different calculation method. Two nuances still matter for an investor:
- The exemption does not multiply per unit. On a property held as a single undivided building (the usual case for a duplex through a six-plex), one $25,000 exemption applies to the whole thing, regardless of the number of dwellings.
- A building split into divided co-ownership — where each unit carries its own assessment on the roll — gets a $25,000 exemption per co-ownership unit, since each is its own assessment unit. Worth keeping in mind when comparing an undivided building to a divided one of similar total value.
Building it into your profitability analysis
School tax is one of the operating expenses that reduces net income and, with it, a property's cap rate. It is also a deductible current expense against rental income, just like municipal tax. DeedWorth includes annual school tax in its operating-expense calculation, return, and projection — so the cap rate reflects the real cost, per unit or for the whole building. Analyze a property with DeedWorth →
FAQ
How is school tax calculated in Quebec? Subtract $25,000 from the property's adjusted uniformized value, then apply the single rate in effect. For 2026-2027, that rate is $0.07899 per $100 of assessment.
What is Quebec's school tax rate for 2026-2027? It is $0.07899 per $100 of adjusted uniformized assessment, down from $0.08423 for the 2025-2026 year. This single rate applies across all of Quebec.
Is the school tax rate different in Quebec City, Montreal, or elsewhere in the province? No. Since the 2019 reform, a single school taxation rate applies everywhere in Quebec — no municipality can adjust it.
What is the single school taxation rate? It is the regime in effect since 2019: instead of each school board setting its own rate, one provincial rate applies to every taxable immovable in Quebec, reviewed annually.
Is school tax on a plex calculated differently than on a single-family home? No, the rate and formula are identical. What differs is that the $25,000 exemption applies once for the whole building when held undivided, regardless of the number of units — it is not repeated per door.
Who sends the school tax bill, and when? The centre de services scolaire covering the territory, not the municipality. The school year runs July 1 to June 30, and the bill is usually payable in two instalments, over summer and fall.
Read more
- Cap rate for Canadian rentals: how to calculate it
- Deductible rental expenses: current vs capital
- Quebec welcome tax: how it's calculated in 2026
- Buying your first plex in Quebec
For information only, not tax or legal advice. The school taxation rate is reviewed annually; confirm the exact amount with your centre de services scolaire. Last verified: August 2026.