Quebec GST + QST: 14.975%

Need to separate GST and QST from a gross Quebec total? Use the TaxBackwards.ca reverse sales tax calculator.

Quebec applies two separate taxes to most purchases — the 5% federal Goods and Services Tax (GST) administered by the Canada Revenue Agency, and the 9.975% Quebec Sales Tax (QST) administered by Revenu Québec. Both taxes apply directly to the same net consideration base, for a combined effective rate of 14.975%. For every $114.975 paid, $100.00 is the net amount, $5.00 is GST, and $9.975 is QST.

How Quebec GST + QST Reverse Calculation Works

To extract the net pre-tax amount, divide the gross total by 1.14975. To isolate each tax, multiply the net by its rate: 0.05 for GST and 0.09975 for QST. Neither tax compounds on top of the other — both apply independently to the same net base.

Worked example 1: $114.98 gross ÷ 1.14975 = $100.00 net. GST: $100.00 × 0.05 = $5.00. QST: $100.00 × 0.09975 = $9.98. Total tax: $14.98.

Worked example 2: $229.95 gross ÷ 1.14975 = $200.00 net. GST: $200.00 × 0.05 = $10.00. QST: $200.00 × 0.09975 = $19.95. Total tax: $29.95.

Note: since January 1, 2013, QST is no longer calculated on top of GST — it applies directly to the net consideration base at 9.975%.

Common Quebec GST + QST Amounts

✓ Rates verified

GST Input Tax Credits and QST Input Tax Refunds

Businesses registered for GST with the CRA can claim the GST portion as an Input Tax Credit (ITC) to reduce their net federal tax remittance. Businesses registered for QST with Revenu Québec can claim the QST portion as an Input Tax Refund (ITR). The GST and QST components must be tracked and reported separately — they are remitted to different tax authorities.

Quebec Tax Exemptions

• Basic groceries (most food intended for human consumption)
• Prescription drugs and biologics
• Certain medical devices and assistive technologies
• Residential rent and related housing services
• Most financial services (partial exemption)

French-Canadian Number Formatting

In Quebec, monetary amounts are conventionally displayed with a comma as the decimal separator and a non-breaking space before the dollar sign — for example, 100,00 $. TaxBackwards.ca automatically applies this formatting when Quebec is selected as the target jurisdiction.

Quebec GST + QST — Frequently Asked Questions

What is the sales tax rate in Quebec?

Quebec applies two taxes: the 5% federal GST and the 9.975% QST, for a combined effective rate of 14.975%. Revenu Québec administers both taxes for most Quebec businesses — a single registration covers GST and QST obligations.

How do I calculate GST and QST backwards from a total in Quebec?

Divide the gross total by 1.14975 to get the net pre-tax amount. Multiply the net by 0.05 for GST and by 0.09975 for QST. Neither tax compounds on the other — both apply independently to the same net base. Example: $114.975 ÷ 1.14975 = $100.00 net; GST = $5.00; QST = $9.975.

Does QST apply on top of GST in Quebec?

No. Since January 1, 2013, QST is calculated directly on the net consideration base at 9.975%, not on top of GST. Both taxes apply independently to the same pre-tax amount.

Who administers QST in Quebec?

Revenu Québec administers QST and also handles GST on behalf of the CRA for most Quebec businesses. This means one registration and one combined return covers both taxes — unlike other provinces where GST is filed separately with the CRA.

When do I need to register for QST in Quebec?

Once your total taxable revenues exceed $30,000 over any four consecutive calendar quarters. Once registered, your QST number (format: 123456789 TQ0001) must appear on all invoices. Voluntary early registration is available.

What is exempt from QST in Quebec?

Basic groceries, prescription drugs, most medical devices, residential rent, most financial services, and insurance premiums are exempt or zero-rated. Consult the Revenu Québec exemption schedule for the full list.

Can I claim QST as an Input Tax Credit?

Yes, but it's called an Input Tax Refund (ITR) for QST — not an ITC. GST-registered businesses claim ITCs; QST-registered businesses claim ITRs on their Revenu Québec return. Both recover tax paid on eligible business inputs.

Do out-of-province or foreign businesses need to register for QST?

Yes. Quebec requires out-of-province and non-resident businesses — including foreign digital service and e-commerce sellers — to register for QST once they exceed the $30,000 threshold supplying to Quebec consumers, regardless of physical location.

How do I verify a QST registration number?

Use the Revenu Québec online QST registry to confirm a supplier's registration. Verification is important when claiming ITRs — you must show the supplier was registered at the time of the transaction.

Quebec and GST + QST: Background

Quebec is the only province in Canada that did not adopt HST. When the federal Goods and Services Tax was introduced in 1991, most provinces eventually harmonized their provincial tax with the GST into a single HST return. Quebec chose a different path, retaining its own Quebec Sales Tax (QST) administered by Revenu Québec, separate from the Canada Revenue Agency. As a result, businesses operating in Quebec must register with two tax authorities — the CRA for the 5% GST, and Revenu Québec for the 9.975% QST — and file two separate consumption tax returns.

An important structural change took effect on January 1, 2013: QST is now calculated directly on the net consideration base at 9.975%, not on top of the GST-inclusive amount. Before 2013, there was a minor compounding effect because QST applied to the GST-included price. Under the current non-compounding structure, the combined effective rate is exactly 14.975%. GST recovery uses the Input Tax Credit (ITC) mechanism filed with the CRA; QST recovery uses the Input Tax Refund (ITR) mechanism filed with Revenu Québec — two distinct recovery systems that must be tracked separately.

Quebec GST+QST rate history →

← Calculate Quebec GST + QST on TaxBackwards.ca

Calculations are arithmetic estimations only and do not constitute formal tax or corporate auditing advice. All figures must be verified against current CRA and Revenu Québec guidelines before filing.