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Quebec Sales Tax: GST and QST Rates With Examples

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Quebec sales tax is the QST, and it’s 9.975%. You pay it on top of the 5% GST, so a $1,000 purchase before tax costs $1,149.75 in Quebec: $50 of GST and $99.75 of QST. That’s a combined 14.975% (New Brunswick, Newfoundland and Labrador and Prince Edward Island sit just above it at a 15% HST).

How does Quebec sales tax work?

Two taxes apply to most sales in the province. The federal GST is 5%. The Quebec sales tax, QST, is 9.975%, and Revenu Québec says it’s worked out on the selling price excluding the GST. They don’t stack. Both come off the same base price, which is the sticker price before any tax at all, and that’s where most invoice mistakes start.

That matters most when you back out the tax from a receipt, because the order of the maths changes the answer. Type the pre-tax price into the GST and QST calculator to add both taxes, or enter the total to split them out again. If you’re comparing with another province, the GST and HST calculator covers every province and territory.

A smaller price shows the same thing. An $85 jacket carries $4.25 of GST and $8.48 of QST (9.975% of $85 is $8.47875, rounded), so the till reads $97.73. Going backwards, divide the $2,759.40 sofa total by 1.14975 and you land on $2,400.

What are the rates next to other provinces?

Place Tax Combined rate
Quebec 5% GST plus 9.975% QST 14.975%
Ontario 13% HST 13%
British Columbia 5% GST plus 7% PST 12%
Saskatchewan 5% GST plus 6% PST 11%
Alberta, Yukon, Northwest Territories, Nunavut 5% GST only 5%

Rates come from the CRA’s provincial table and Revenu Québec. Rates can change, so check the source before you rely on a figure for a future year.

Compare that with Ontario on the same $1,000 before tax. Ontario’s 13% HST gives $1,130, while Quebec comes to $1,149.75, which is $19.75 more. Quebec’s rate is the highest of the lot among the places in the table, so shoppers near a border notice it.

A worked example on a $2,400 purchase

Say you’re buying a $2,400 sofa in Montreal. GST is $120. QST is 9.975% of $2,400, which is $239.40. Your bill is $2,759.40.

Now the classic slip. If someone charges QST on $2,520 (the price plus GST), the QST comes to $251.37, and you’ve been overcharged by almost $12. On a sofa that’s annoying. On a month of business invoices it adds up fast.

Going the other way, a tax-included total of $1,149.75 breaks back into $1,000 plus $149.75 of tax. The reverse tax calculator does the division for other provinces too.

Does a small business in Quebec have to charge it?

No, not always. Revenu Québec treats you as a small supplier if your taxable sales, worldwide and with associates, stay at or under $30,000 in a calendar quarter and the four quarters before it. A small supplier doesn’t have to register for or collect the GST and the QST. The CRA uses the same $30,000 figure over four consecutive quarters for the GST/HST.

Cross the line and you must register and start charging both taxes. You can also register early if you want to claim back the tax you pay on business costs. Plenty of freelancers do exactly that. Compare what you spend on the business with what you sell before you decide.

What goes wrong most often?

Four mistakes show up again and again:

  • Charging QST on the price after GST.
  • Using 14.975% on a price that already includes tax. You divide by 1.14975 instead.
  • Rounding each tax line early and ending a few cents off the invoice total.
  • Assuming every item is taxable. Some goods and services are zero-rated or exempt, and our calculators treat everything as taxable.

That last one is the big limit. The tools give you the tax on a standard taxable sale, nothing more. Groceries, some health services and similar items follow their own rules. If you sell those, read the Revenu Québec pages for your product before you set prices.

We also haven’t found a source we trust for what a business can claim back on specific expenses in Quebec, so we’ve left that out. A business owner with sizeable purchases should ask an accountant who works with Quebec clients, because the claiming rules for the QST are separate from the GST ones.

How do you check a till receipt quickly?

Multiply the pre-tax price by 0.14975 and you have the total tax. On a $60 purchase that’s about $9, so the bill should land close to $69. Each tax is rounded on its own line, so a cent either way is normal, and not worth holding up the line over. If the gap is a few bucks, though, ask for the receipt to be explained.

Where the numbers come from

The GST and provincial rates come from the Canada Revenue Agency‘s GST/HST rate table. The QST rate, the calculation base and the small supplier rule come from Revenu Québec. We checked them in September 2026. This site isn’t connected to either agency.

Frequently asked questions

What is the Quebec sales tax rate?

The QST is 9.975%, charged together with the 5% GST. That makes 14.975% on a taxable sale.

Is QST charged on top of GST?

No. Revenu Québec says the QST is worked out on the selling price excluding the GST, so both taxes use the same base.

Do I need to register for QST?

Small suppliers with taxable sales of $30,000 or less over the period Revenu Québec sets don't have to register or collect. Above that you must.

How do I remove QST from a total?

Divide the total by 1.14975 to get the price before tax. On $1,149.75 that gives $1,000.

Does the calculator handle zero-rated items?

No. It treats the amount as a standard taxable sale, so exempt and zero-rated items need a separate check.

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