GST and QST in Quebec: Rates and How to Calculate Them

Quebec is the only province with its own value-added sales tax administered by the province: the Quebec sales tax (QST), or taxe de vente du Québec (TVQ).

The rates

Tax	French name	Rate
GST	TPS	5%
QST	TVQ	9.975%
Combined		14.975%

No tax on tax since 2013

Before 2013, QST was charged on the price including GST. Since January 1, 2013, both taxes are calculated on the price before tax, which is why the QST rate was set at the odd-looking 9.975%.

Calculating GST and QST

1. GST = price × 0.05
2. QST = price × 0.09975
3. Total = price + GST + QST (or price × 1.14975)

Example — $49.99: GST $2.50, QST $4.99, total $57.48.

Removing both taxes from a total

Divide by 1.14975. A $229.95 total is $200.00 before tax, with $10.00 GST and $19.95 QST.

Who collects them

Revenu Québec administers both the QST and, for most businesses located in Quebec, the GST. Businesses outside Quebec that sell to Quebec customers may need to register for QST separately — out-of-province sellers often register under Quebec’s simplified system for digital and distance sales.

What’s different from GST

Most goods and services are taxed the same way under GST and QST, but not all. Basic groceries and prescription drugs are zero-rated under both. QST has some rules of its own, so check Revenu Québec’s list for specific items.

Use the Quebec GST + QST calculator for any amount.