What is the sales tax in Quebec?

14.975% the federal GST at 5% plus the Quebec Sales Tax (QST) at 9.975%. It's the highest combined sales tax rate in Canada, and both taxes are administered by Revenu Québec.

Why is Quebec's rate 14.975% and not 15%?

Because the QST rate is 9.975%, and it's added to the 5% GST on the same pre tax base without compounding. 5 plus 9.975 equals 14.975. The odd decimal is simply the QST rate Quebec sets.

How do I remove GST and QST from a total?

Divide the tax included total by 1.14975. A $1,149.75 total gives $1,000 pre tax, with $50 GST and $99.75 QST. Don't subtract 14.975% from the total that gives the wrong answer, because the tax was calculated on the smaller pre tax figure.

Revenu Québec. Unusually, Revenu Québec administers both the QST and the federal GST within Quebec collecting the GST on the Canada Revenue Agency's behalf. Quebec businesses deal with Revenu Québec for both taxes.

Is the QST rate 9.975% or 9.97%?

The legal rate is 9.975%. Some point of sale systems that can't handle three decimals round to 9.97%, which Revenu Québec permits where the equipment requires it, but invoices should reference the true 9.975% rate.

Is there tax on restaurant meals in Quebec?

Yes the full 14.975%. Unlike British Columbia, which exempts restaurant food from its provincial sales tax, Quebec charges both GST and QST on restaurant meals. A $50 meal carries $7.49 in tax.

Do I charge QST to customers outside Quebec?

Generally no. You charge the rate of your customer's province 13% HST for an Ontario customer, 5% GST for an Alberta customer, and so on. QST applies to sales made to Quebec customers. The rate follows the place of supply.

When do I register for GST and QST?

Once your worldwide taxable revenue exceeds $30,000, measured either over four consecutive calendar quarters or in a single quarter. In Quebec you register for both taxes and file a combined return with Revenu Québec.

Can businesses claim back QST?

Yes. Registered businesses recover QST paid on inputs through input tax refunds (ITRs), the Quebec equivalent of federal input tax credits. This is a real advantage over PST in BC, Saskatchewan and Manitoba, where provincial tax generally can't be recovered.

Is this calculator free?

Yes. No account, no email, no limits.

Quebec Sales Tax Calculator (GST + QST)

Q: Is QST calculated on top of GST?

No. Since 1 January 2013, the QST is calculated on the pre tax price, the same base as the GST not on the GST included amount. This is why the combined rate is exactly 14.975% and not higher. Before 2013, QST was compounded on the GST inclusive price.

Quebec charges two sales taxes: the federal GST at 5% and the Quebec Sales Tax (QST) at 9.975%, for a combined 14.975% the highest in Canada.

Add both to a price, or work backwards from a total that already includes them. Both taxes apply to the pre tax amount the QST is not calculated on top of the GST.

Quebec Sales Tax (GST + QST)

Calculation Mode

Pre-Tax Amount ($)

Total Amount Including GST & QST

$114.98

Net Amount: $100.00 · Total Tax (14.975%): $14.98

Federal GST / TPS (5%)

$5.00

Canada Revenue Agency

Provincial QST / TVQ (9.975%)

$9.98

Revenu Québec

Combined Sales Tax (14.975%)

$14.98

Total tax portion

Revenu Québec & CRA Business Tax Filing Summary

Tax Component	Rate	Tax Agency	Amount (CAD)
Net Sales / Expense Base	-	Pre-Tax Base	$100.00
Federal GST (TPS)	5.0%	CRA (Line 103 / 106)	$5.00
Quebec QST (TVQ)	9.975%	Revenu Québec (Line 203 / 206)	$9.98
Total Gross Amount (Tax Included)			$114.98

Calculated following Revenu Québec and Canada Revenue Agency (CRA) official tax guidelines. Since 2013, QST (9.975%) is calculated directly on the pre-tax net amount.

The Rate, and What It's Made Of

Quebec's sales tax has two components, both collected on the same purchase:

Tax	Rate	Applies to
GST (TPS) federal	5%	Pre tax price
QST (TVQ) Quebec	9.975%	Pre tax price
Combined Total	14.975%	All taxable purchases

Both taxes are administered by Revenu Québec. In Quebec, Revenu Québec collects both the QST and the federal GST on the CRA's behalf, providing a single agency point of contact.

How to Calculate It

Both taxes apply to the pre tax subtotal. Calculate each separately and add them:

GST = subtotal × 5%

QST = subtotal × 9.975%

Total = subtotal + GST + QST

On $100: GST $5.00 + QST $9.975 = $114.98 total (rounded)

On $1,000: GST $50.00 + QST $99.75 = $1,149.75 total

Is QST Calculated on Top of GST?

No. Since 1 January 2013, QST is calculated on the pre tax price, not on the GST included amount. Both taxes apply to the exact same base price.

Before 2013, QST was compounded on top of the GST ($100 base + $5 GST = $105 × 9.975% = $10.47). Today, QST is 9.975% of $100 = $9.975. This gives an exact combined rate of 14.975%.

Restaurant Meals and Big Purchases

On a $40,000 vehicle purchase:

Province	Sales tax	You pay
Alberta (5% GST)	$2,000	$42,000
Ontario (13% HST)	$5,200	$45,200
Quebec (14.975%)	$5,990	$45,990

Why Use the CalcVault Quebec Sales Tax Calculator

Non-Compounded AccuracyCalculates GST (5%) and QST (9.975%) on the pre tax base per 2026 rules.

Reverse Tax MathSplits receipt totals by 1.14975 into pre tax, GST, and QST line items.

Invoice ComplianceOutput format complies with Revenu Québec separate line item invoicing rules.

100% FreeNo account, no paywalls, no email required.

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Quebec Sales Tax FAQs

Sources and Disclaimer

Sources: Revenu Québec (QST and GST administration, Act respecting the Québec sales tax), Canada Revenue Agency (Excise Tax Act).

Disclaimer: CalcVault is not an accounting firm or government agency. This tool is provided for informational and invoicing purposes only.

Quebec Sales Tax Calculator (GST + QST)

Quebec Sales Tax (GST + QST)

Revenu Québec & CRA Business Tax Filing Summary

The Rate, and What It's Made Of

How to Calculate It

Is QST Calculated on Top of GST?

Restaurant Meals and Big Purchases

Why Use the CalcVault Quebec Sales Tax Calculator

Related Calculators

CPI Inflation Calculator Canada

RESP Calculator Canada

Child Benefit Calculator

Quebec Sales Tax FAQs

What is the sales tax in Quebec?

Is QST calculated on top of GST?

Why is Quebec's rate 14.975% and not 15%?

How do I remove GST and QST from a total?

Who administers QST?

Is the QST rate 9.975% or 9.97%?

Is there tax on restaurant meals in Quebec?

Do I charge QST to customers outside Quebec?

When do I register for GST and QST?

Can businesses claim back QST?

Is this calculator free?

Sources and Disclaimer