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The Quebec sales tax is really two taxes: 5% GST and the 9.975% QST. Revenu Québec says the QST is worked out on the selling price before the GST, not on the price plus GST, so the two rates add up to 14.975%. On $1,000 that comes to $1,149.75.
How is the QST calculated?
Start with the price before tax. You multiply by 5% for the GST, and separately by 9.975% for the QST. Add both to the price. That’s the whole method. The order is the point: the QST never applies to the GST.
| Price before tax | GST 5% | QST 9.975% | Total |
|---|---|---|---|
| $100 | $5.00 | $9.98 | $114.98 |
| $500 | $25.00 | $49.88 | $574.88 |
| $1,000 | $50.00 | $99.75 | $1,149.75 |
| $2,500 | $125.00 | $249.38 | $2,874.38 |
The GST and QST calculator does this for any amount, and it can also remove the taxes from a total. On a till, Revenu Québec says you use 9.975% on the pre-GST price when the register calculates the two taxes in two steps.
A small everyday case: Camille in Montréal buys an $85 jacket. GST is $4.25, QST is $8.48, and the till shows $97.73. The CRA’s own GST/HST and PST rates table lists Quebec at 5% GST with 9.975% in its provincial column, which matches.
Why is the QST not 15%?
It’s often rounded that way in conversation, and it’s close. But 14.975% is the exact combined figure, and the gap shows on big purchases. Charge 15% on $2,500 and you collect $375, where the correct total tax is $374.38.
Compare that with Ontario, where a single 13% HST makes $1,000 into $1,130, or Alberta, where 5% GST makes it $1,050. Quebec’s $1,149.75 lands near Newfoundland and Labrador’s $1,150. Unlike Newfoundland, though, Quebec keeps two separate taxes on the receipt. For the three systems side by side, see our GST, HST and PST guide.
Who has to charge Quebec sales tax?
Revenu Québec says a business is a small supplier if its taxable sales, including zero-rated ones, stay at or under $30,000 in a calendar quarter and the four before it. A small supplier doesn’t have to register for or collect the GST or the QST. It can register anyway. If it does, it must collect both taxes on its taxable sales, and it can claim back what it paid on purchases made for those sales.
That last point is why a new freelancer or shop owner in Montréal might register early. A $3,000 equipment purchase carries $150 of GST and $299.25 of QST, and registering is how a business gets that money back. That’s $449.25 in all, which is a few hundred bucks for someone just starting out.
We couldn’t load Revenu Québec’s registration page directly, so use the agency’s own registration instructions for the steps. The CRA’s own rate page sends you to Revenu Québec to confirm a QST number, so treat the QST as Revenu Québec’s business.
What about sellers outside Quebec?
A separate Revenu Québec page covers suppliers located outside the province, including how they collect the QST. We read only its title in a search result, so we can’t describe the rules. The federal side is clearer. The CRA says the rate depends on the place of supply, so the location of the sale matters more than the seller’s address.
Mistakes and limits
The biggest slip is taking the QST off a receipt the wrong way. To find the price before tax, divide the total by 1.14975. A total of $1,149.75 gives $1,000. Taking 14.975% off the total would leave you with $977.57 and a wrong tax figure. Our reverse tax calculator does the same job for the HST provinces.
Try it on a receipt from your own wallet: a total of $574.88 divided by 1.14975 gives back $500.00, with $25.00 of GST and $49.88 of QST inside it. If your numbers don’t land close to that, either the item isn’t fully taxable or the shop rounded in a different order.
A second slip is rounding. Each tax is rounded to the cent on its own, so a one-cent gap with a till is normal.
Third, we haven’t listed what’s taxable. Some goods and services are zero-rated or exempt, and we haven’t verified those lists. Check the item on the Revenu Québec site, not on a general table.
If you’re also pricing a product, the profit margin calculator shows what’s left once the tax is out. Our Quebec province page covers the rest of the provincial picture, since income tax there runs through a separate return.
What this page is based on
The 5% GST comes from the Canada Revenue Agency‘s rate pages. The 9.975% QST, the calculation on the price before GST and the $30,000 small supplier limit come from Revenu Québec‘s pages on calculating the taxes and on small suppliers, checked in September 2026. Rates can change, so confirm them before you file. This site is independent of both agencies.
Frequently asked questions
What is the sales tax rate in Quebec?
5% GST plus 9.975% QST, or 14.975% combined on the price before tax.
Is the QST charged on the price with GST included?
No. Revenu Québec says the QST is calculated on the selling price excluding the GST.
How do I remove GST and QST from a total?
Divide the total by 1.14975. A $1,149.75 total comes from a $1,000 price.
When must a Quebec business register?
A business is a small supplier if taxable sales stay at or under $30,000 per quarter and the four quarters before. Above that, registration is required.
Where do I confirm a QST number?
The CRA rate page says to go to Revenu Québec to confirm a QST number.
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