Quebec GST + QST: 14.975%
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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: $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
| Gross Total | Net (Pre-Tax) | GST (5%) | QST (9.975%) | Total Tax |
|---|---|---|---|---|
| $57.49 | $50.00 | $2.50 | $4.99 | $7.49 |
| $114.98 | $100.00 | $5.00 | $9.98 | $14.98 |
| $229.95 | $200.00 | $10.00 | $19.95 | $29.95 |
| $574.88 | $500.00 | $25.00 | $49.88 | $74.88 |
| $1,149.75 | $1,000.00 | $50.00 | $99.75 | $149.75 |
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, prescription drugs, and certain medical devices are generally exempt from both GST and QST. Some financial services carry partial exemptions. For the full schedule, see the Revenu Québec exemption schedule.
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.
Official Tax Authority Resources
Return to the Canadian reverse sales tax calculator.
← 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.