Quebec sales tax rates in 2026
In Quebec, two taxes apply to most goods and services: the federal GST (goods and services tax) at 5%, and the QST (Quebec sales tax) at 9.975%. Together, they add 14.975% to the pre-tax price.
| Tax | Government | Rate |
|---|---|---|
| GST | Federal | 5% |
| QST | Quebec | 9.975% |
| Total | 14.975% |
How to calculate GST and QST
Both taxes are calculated separately on the same pre-tax amount. Since January 1, 2013, the QST is no longer charged on the GST-included price, which makes the math simpler.
QST = amount × 0.09975
Total = amount × 1.14975
Example: on a $100.00 purchase, the GST is $5.00 and the QST is $9.98, for a total of $114.98.
On an invoice, each tax is rounded to the nearest cent separately. That's why the calculator shows $9.98 of QST on $100 ($9.975 rounded) rather than $14.975 in total tax.
Finding the pre-tax amount (reverse calculation)
If you only know the final price, divide it by 1.14975 to get the pre-tax price. For example, $114.98 ÷ 1.14975 = $100.00. The "Remove tax" button does this for you. See our reverse sales tax calculator for more details.
Common amounts with Quebec sales tax
| Before tax | GST | QST | Total |
|---|---|---|---|
| $1.00 | $0.05 | $0.10 | $1.15 |
| $5.00 | $0.25 | $0.50 | $5.75 |
| $10.00 | $0.50 | $1.00 | $11.50 |
| $20.00 | $1.00 | $2.00 | $23.00 |
| $25.00 | $1.25 | $2.49 | $28.74 |
| $50.00 | $2.50 | $4.99 | $57.49 |
| $75.00 | $3.75 | $7.48 | $86.23 |
| $100.00 | $5.00 | $9.98 | $114.98 |
| $150.00 | $7.50 | $14.96 | $172.46 |
| $200.00 | $10.00 | $19.95 | $229.95 |
| $250.00 | $12.50 | $24.94 | $287.44 |
| $500.00 | $25.00 | $49.88 | $574.88 |
| $750.00 | $37.50 | $74.81 | $862.31 |
| $1,000.00 | $50.00 | $99.75 | $1,149.75 |
| $2,000.00 | $100.00 | $199.50 | $2,299.50 |
| $5,000.00 | $250.00 | $498.75 | $5,748.75 |
What isn't taxed in Quebec
Some goods and services are zero-rated (taxed at 0%) or exempt. These include basic groceries (fruits, vegetables, bread, milk, unprocessed meat), prescription drugs, most health services, child care and residential rent. Children's clothing and footwear, as well as printed books, are exempt from the QST but not the GST.
Who has to collect GST and QST?
A business must register and collect the taxes once its taxable sales exceed $30,000 over four consecutive quarters. Below that threshold, it is a "small supplier" and registration is optional. In Quebec, Revenu Québec administers both taxes for most businesses.
Doing business elsewhere in Canada? See the rates in other provinces: Ontario · British Columbia · Alberta · Manitoba · Saskatchewan · Nova Scotia · New Brunswick · Newfoundland and Labrador · Prince Edward Island.