Agricultural Property Tax Credit Program
Can cover up to 100% of property taxes on eligible agricultural properties. The exact percentage varies based on specific program conditions and the characteristics of the farm.
Tax Credit
Description:
The Farm Property Tax Credit Program (FPTC) aims to pay a portion of farm property taxes to financially assist owners of registered farms.
Comments on Funding:
Participation in the program
The application for participation in the PCTFA is made when registering the agricultural operation with the Ministry of Agriculture, Fisheries and Food (MAPAQ). It can also be made when adding an assessment unit to the agricultural operation registration form.
It is possible to modify one’s participation (request for participation or withdrawal for certain assessment units) at any time by completing a request for participation in ownership .
If the operator is a tenant of the agricultural building, he must complete, with the owner of this building, a joint payment request
If the farmer operates rental properties owned by different owners, he must complete a separate joint payment application with each of them.
If a notarized contract allows the operator to use a property and receive income from it without being the owner, he must complete a joint payment request – usufructuary Your customer file must be in good standing and up to date as of November 30 of each year to maximize your credits for the upcoming tax year.
November 30, 2025
Eligibility:
To benefit from the advantages offered by the PCTFA, the owner of a farm must meet certain eligibility conditions. Conditions also apply to leased land. To be eligible for the program, the agricultural operation must be registered with MAPAQ under the Regulation respecting the registration of agricultural operations and the payment of property taxes and compensations.This hyperlink will open in a new window..
The registered agricultural holding must be located in whole or in part in the agricultural zone.
For more information, see the section on registering farms .
Application Steps:
To apply for the Quebec Agricultural Property Tax Credit Program (FPTCCP), follow these steps:
1. Register your agricultural operation. Ensure your farm is registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation du Québec (MAPAQ). This involves completing the registration form provided by MAPAQ and demonstrating that your operation generates a minimum gross annual revenue of $5,000.
2. Maintain active membership with the Union des producteurs agricoles (UPA). Pay your annual dues to the UPA, as active membership is a prerequisite for the tax credit.
3. Consent to information exchange. Submit a consent form allowing the exchange of information between MAPAQ and the Ministère de l’Environnement et de la Lutte contre les changements climatiques (MELCC). This step ensures compliance with environmental regulations.
4. Verify agricultural zoning. Confirm that your agricultural property is located, wholly or partially, within a designated agricultural zone.
5. Submit the tax credit application. Complete and submit the FPTCCP application form by November 30 of the year preceding the tax year for which you’re seeking the credit. For example, to receive the tax credit for the 2026 tax year, submit your application by November 30, 2025.
6. Provide necessary documentation. Include all required documents with your application, such as proof of gross annual revenue, property assessment details, and any relevant environmental compliance reports.
Documentation Needed:
Applicant must submit:
1. Completed registration form prescribed by the Minister
2. Proof of capital and basic inputs, including at least one immovable used for an agricultural purpose
3. Fiscal return under section 1000 of the Taxation Act and related notice of assessment
4. Financial statements (if fiscal return is unavailable)
5. Proof of minimum gross agricultural income of $5,000 annually (or exemption documents if applicable)
6. List of parcels used for plant production, including area and nature of production
7. List of animal production sites, including number and species of animals
8. Registration number and total area of immovables forming part of the agricultural operation
9. Statement indicating ownership or lease status of the agricultural immovables
10. Breakdown of annual gross income sources
11. Proof of compliance with Division VIII of the Farm Producers Act
12. Documentation supporting exemption claims, if applicable
Other Things to Note:
Support for municipalities
Online services
Two online services are offered to municipalities: filing the tax data file and retrieving the payment indication file . To access them, choose the option that corresponds to your situation:
You are already registered with MAPAQ:
Access the FLORA web portal This hyperlink will open in a new window.if you know your Ministerial Identification Number (NIM) and password or if you have forgotten your password.
You are not yet registered with MAPAQ:
Write to Municipal Operations Support at info.taxes@mapaq.gouv.qc.ca or contact the Customer Service Department of the Assistant Directorate of Registration and Taxes at 1-866-822-2140 (Monday to Friday, 8:30 a.m. to 4:30 p.m.).
Transitional financial assistance program for municipalities
The Quebec government is making available to municipalities a transitional financial assistance program to reduce the fiscal impact resulting directly from the determination of a maximum taxable value of the land of any agricultural operation.
The financial assistance from this program is spread over a maximum period of six years, and the amounts decrease from year to year based on the tax impact suffered by the municipality. To obtain an estimate of your financial assistance, you can use the financial assistance calculator paid for compensation (XLSX 45 KB) .
For more information, see the full text of the program (PDF 360 KB) .
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