Sales Tax in Quebec (2026)
Quebec runs its own sales tax, the Quebec Sales Tax (QST), administered by Revenu Québec alongside the federal GST. Since 2013 the QST has been calculated on the selling price excluding GST, so there is no tax on tax: on CA$100 you charge CA$5.00 GST and CA$9.975 QST (rounded to CA$9.98). Businesses registered for GST in Quebec generally must also register for QST, and they receive a separate QST registration number.
| Tax | Rate |
|---|---|
| GST (federal) | 5% |
| Quebec Sales Tax (QST) | 9.975% |
| Combined | 14.975% |
What's Taxed and What's Exempt
QST zero-rating and exemptions largely mirror the GST rules: basic groceries and prescription drugs are zero-rated, and most healthcare, educational and financial services are exempt. There are Quebec-specific differences, for example for books, so check Revenu Québec guidance for your category.
How to Calculate QC Sales Tax
QST = Amount × 0.09975
Total = Amount + GST + QST
CA$1,000 → GST 50.00 + QST 99.75 = CA$1,149.75Example — 14.975% on a CA$1,000 invoice
- Amount before tax: CA$1,000.00
- GST 5% = CA$50.00
- QST 9.975% = CA$99.75
- Total = CA$1,149.75
Reverse Calculation (Tax-Included Price)
If a price already includes tax and you need the pre-tax amount:
CA$1,149.75 ÷ 1.14975 = CA$1,000 before taxInvoice Requirements in Quebec
A Quebec invoice should show your GST registration number and your QST registration number, the pre-tax amount, GST at 5% and QST at 9.975% as separate lines, and the total. Your business clients need both numbers to claim input tax credits (GST) and input tax refunds (QST).
Create a Quebec Invoice in 60 Seconds
Free, no signup. CAD currency, automatic tax breakdown, instant PDF.
Open the Invoice Generator →Frequently Asked Questions
What is the sales tax rate in Quebec? +
Quebec charges 5% GST plus 9.975% QST, for a combined 14.975%. Both are calculated on the price before tax.
How do I calculate sales tax on CA$1,000 in Quebec? +
On CA$1,000: GST is 1000 x 0.05 = CA$50, QST is 1000 x 0.09975 = CA$99.75, so the total is CA$1,149.75.
How do I remove tax from a tax-included price? +
Divide the tax-included total by 1.14975. For example, CA$1,149.75 / 1.14975 = CA$1,000 before tax.