Quebec sales tax rate
| Tax | Rate | Administered by |
|---|---|---|
| GST | 5% | Revenu Québec (for most businesses) |
| QST | 9.975% | Revenu Québec |
| Combined | 14.975% |
price before tax = total ÷ (1 + 14.975 ÷ 100)
Since 2013 QST is charged on the pre-tax price, not on the price including GST, so the two rates simply add up to 14.975%.
Common prices plus tax in Quebec
| Price before tax | GST | QST | Total |
|---|---|---|---|
| $10.00 | $0.50 | $1.00 | $11.50 |
| $20.00 | $1.00 | $2.00 | $23.00 |
| $50.00 | $2.50 | $4.99 | $57.49 |
| $100.00 | $5.00 | $9.97 | $114.97 |
| $250.00 | $12.50 | $24.94 | $287.44 |
| $500.00 | $25.00 | $49.88 | $574.88 |
| $1,000.00 | $50.00 | $99.75 | $1,149.75 |
| $5,000.00 | $250.00 | $498.75 | $5,748.75 |
For any other amount, type it into the calculator above. Choose Remove tax to work backwards from a receipt total.
Quebec sales tax rate history
| Tax | Rate | In effect |
|---|---|---|
| GST + QST | 5% + 9.975% | Since Jan 1, 2013 |
| GST + QST | 5% + 9.5% (charged on the price including GST) | Jan 1 – Dec 31, 2012 |
The rate that applies is the one in force when the tax became payable, which is usually the invoice or payment date, so older receipts may show a previous rate.
Registering and collecting tax in Quebec
Revenu Québec administers the QST and, for most Quebec businesses, the GST as well, so both are usually filed with Revenu Québec. Most businesses must register for GST/HST once their worldwide taxable sales pass $30,000 over four consecutive calendar quarters. For GST/HST, sellers based elsewhere in Canada charge the rate of the province the goods are delivered to, so a sale shipped to Quebec carries Quebec's GST/HST rate. QST has its own rules on when out-of-province sellers must register.
Frequently asked questions
What is the sales tax rate in Quebec?
Quebec charges 5% GST plus 9.975% QST, for a combined rate of 14.975%.
How do I calculate GST + QST in Quebec?
Multiply the pre-tax price by 0.14975 to get the tax, or by 1.14975 to get the total. For example, $100.00 plus 14.975% tax is $114.98.
How do I remove GST + QST from a total in Quebec?
Divide the tax-inclusive total by 1.14975. For example, $114.98 divided by 1.14975 is $100.00 before tax, so the tax was $14.98.
Who administers sales tax in Quebec?
Revenu Québec administers the QST and, for most Quebec businesses, the GST as well, so both are usually filed with Revenu Québec.
When did the sales tax rate in Quebec last change?
The current rate of 5% + 9.975% has applied since Jan 1, 2013.