How sales tax works in Quebec
Quebec charges the 5% federal GST plus the 9.975% Quebec sales tax (QST), for 14.975% combined on most purchases. Revenu Québec administers both taxes for most Quebec businesses.
Since January 1, 2013, QST is calculated on the price before GST — there is no tax on tax. On $100 you pay $5.00 GST and $9.98 QST, for $114.98.
Because the combined rate is 14.975%, divide a tax-included total by 1.14975 to find the price before tax.
How to calculate GST and QST in Quebec
- Step 1
Add GST and QST to a price
Multiply the price before tax by 1.14975. For example, $100 × 1.14975 = $114.98.
- Step 2
Find the tax on a price
Multiply the price before tax by 0.14975. For example, $100 × 0.14975 = $14.98.
- Step 3
Remove GST and QST from a total
Divide the tax-included total by 1.14975. For example, $114.98 ÷ 1.14975 = $100.00 before tax.
Quebec GST and QST on common amounts
Tax and total for purchases taxed at the full 14.975% rate.
| Before tax | GST 5% | QST 9.975% | 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 |
| $2,500.00 | $125.00 | $249.38 | $2,874.38 |
| $5,000.00 | $250.00 | $498.75 | $5,748.75 |
What’s taxed and what isn’t
Most goods and services have the full 14.975%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.
Zero-rated everywhere in Canada (0% GST/HST)
- Basic groceries such as milk, bread, eggs, vegetables and meat
- Prescription drugs and drug-dispensing fees
- Many medical devices, such as hearing aids and artificial teeth
- Feminine hygiene products
- Most agricultural and fishery products
- Exports of goods and many services to non-residents
Taxed at the full 14.975%
- Clothing and footwear for adults
- Soft drinks, candy and snack foods
- Restaurant meals and take-out
- Hotel rooms
- Haircuts, car repairs and most other services
- Legal and accounting services
Good to know in 2026
- QST has some exemptions of its own that differ from GST. Revenu Québec lists them on its QST pages.
Quebec sales tax rate history
| Period | Tax | Rate |
|---|---|---|
| Jan 1, 2013 – today | GST 5% + QST 9.975% QST is calculated on the price before GST | 14.975% |
The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.
Quebec sales tax questions
What is the sales tax rate in Quebec?
Is QST charged on GST?
How do I calculate GST and QST?
How do I remove tax from a Quebec total?
What is TPS and TVQ?
Related tools
Other provinces and territories
- Alberta AB 5% GST
- British Columbia BC 12% GST + PST
- Manitoba MB 12% GST + RST
- New Brunswick NB 15% HST
- Newfoundland and Labrador NL 15% HST
- Northwest Territories NT 5% GST
- Nova Scotia NS 14% HST
- Nunavut NU 5% GST
- Ontario ON 13% HST
- Prince Edward Island PE 15% HST
- Quebec QC 14.975% GST + QST
- Saskatchewan SK 11% GST + PST
- Yukon YT 5% GST
Sources
Checked against these official sources on . How we calculate
- GST/HST calculator (and rates) — Canada Revenue Agency
- Québec sales tax (QST) — Revenu Québec
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency