Quebec sales tax is made up of two separate taxes: the 5% federal Goods and Services Tax (GST) and the 9.975% Quebec Sales Tax (QST). Together they add a combined 14.975% to the price of most taxable goods and services sold in the province.
If you live in Quebec, run a business there, or sell to Quebec customers from another province, understanding how these two taxes stack is essential.
This guide will show you how to calculate it (forward and in reverse), explains what is taxed and what is not, and walks through the important QST changes that took effect on July 15, 2026. No prior tax knowledge is needed to follow along.
What Is the Sales Tax in Quebec?
Quebec is the only province in Canada with its own value-added tax, and the only one where a provincial agency, Revenu Québec, administers the federal GST within the province. Most other provinces either use a single Harmonized Sales Tax (HST) or a Provincial Sales Tax (PST) collected separately. In Quebec, you pay two distinct taxes on most purchases:
The Goods and Services Tax (GST) is a federal tax applied at a rate of 5% on the selling price of most goods and services across Canada.
The Quebec Sales Tax (QST) is a provincial tax applied at a rate of 9.975%, calculated on the selling price excluding the GST.
Revenu Québec administers both the GST and the QST in the province under an agreement with the federal government. That means Quebec businesses generally deal with a single agency for registration, collection, and remittance of both taxes.
Quebec Sales Tax Rate at a Glance
Here is how the two taxes combine on a typical taxable purchase.
| Tax | Rate | Applied On |
|---|---|---|
| GST (federal) | 5% | Selling price |
| QST (provincial) | 9.975% | Selling price excluding GST |
| Combined effective rate | 14.975% | Total added to taxable price |
The QST is calculated on the price before GST is added, not on the GST itself. So the combined rate that shows up on your receipt is 14.975%, not a simple sum layered on top of another tax. This combined figure is the number most people mean when they ask about the Quebec sales tax percentage.
How to Calculate Quebec Sales Tax
Calculating Quebec sales tax by hand is straightforward once you know the order of operations. You apply the GST and the QST to the same base amount, the price before tax.
Take a taxable product priced at $100.
- GST: 5% of $100 = $5.00
- QST: 9.975% of $100 = $9.98 (rounded)
- Total tax: $14.98
- Final price: $114.98
The fastest way to calculate Quebec sales tax on any amount is to multiply the pretax price by 1.14975. For the $100 example, $100 times 1.14975 gives you $114.98.
Many people use a Quebec sales tax calculator or a Canada Quebec sales tax calculator online to skip the manual math, and a good one will separate the GST and QST portions for you so your bookkeeping stays accurate.
Using a Reverse Sales Tax Calculator for Quebec
Sometimes you have the total price that already includes tax and you need to work backward to find the pretax amount. This is where a reverse sales tax calculator for Quebec is useful. To reverse the calculation manually, divide the tax inclusive total by 1.14975.
For example, if a receipt shows a total of $114.98, dividing by 1.14975 returns roughly $100.00 as the pretax price. Business owners rely on this method to figure out how much GST and QST to report when they only have the final amount a customer paid.
Sales Tax in Montreal and Across Quebec
A common question is whether the sales tax in Montreal, Quebec differs from the rest of the province. It does not. The Quebec sales tax rate is set at the provincial level, so the same 5% GST and 9.975% QST apply in Montreal, Quebec City, Laval, Gatineau, and every other municipality in the province. Quebec does not add separate city level sales taxes on general purchases, which keeps the combined 14.975% consistent whether you shop downtown Montreal or in a small town.
What Is Taxed, Zero-Rated, and Exempt in Quebec
Not everything you buy carries the full 14.975%. Quebec sorts goods and services into three groups, and knowing the difference matters for both shoppers and business owners.
Taxable supplies are charged the full GST and QST. Most retail goods, prepared foods, restaurant meals, and many services fall here.
Zero-rated supplies are technically taxable but at a rate of 0%, so no GST or QST is added. Basic groceries such as fresh produce, meat, dairy, eggs, and bread are common examples. Businesses that sell zero-rated goods can still recover the tax they pay on their own business expenses through input tax refunds and input tax credits.
Exempt supplies are outside the tax system entirely. Long term residential rent, most health and financial services, and certain educational services are exempt. Businesses making exempt supplies generally cannot claim back the tax they pay on inputs.
The distinction between zero-rated and exempt is one of the most misunderstood parts of the Quebec sales tax system, and it directly affects how much tax a business can recover.
Quebec Cost of Living Tax Measures and QST Changes: Zero-Rating of Certain Food and Hygiene Products
Effective July 15, 2026, the Quebec government eliminated the 9.975% QST on a specific list of everyday grocery and hygiene items as part of a package of cost of living tax measures. Retailers registered for the QST no longer collect the provincial tax on these products, although they must still charge the 5% federal GST. The change was announced by the Ministère des Finances du Québec through Information Bulletin 2026-4. Toilet paper and facial tissues are zero-rated throughout the entire supply chain, but for the food items the usual QST collection rules continue to apply at earlier stages of the chain: it is retail vendors in grocery stores and similar establishments that stop collecting QST on qualifying items.
This measure builds on the existing list of grocery staples that were already zero-rated, such as meat, dairy, vegetables, fruits, and bread.
Zero-Rated Items Under the New Rules
The QST exemption applies to the following products when sold in typical retail settings such as grocery stores, bakeries, and other food and hygiene distributors:
- Paper hygiene products limited to toilet paper and facial tissues.
- Fruit salads, fruit platters, and arrangements of cut fruit, including those with incidental accompanying items.
- Vegetable platters and arrangements of cut vegetables, including those with incidental accompanying items.
- Salted or seasoned nuts and seeds, where the seasoning is made almost entirely of ingredients other than sugar or other sugar-based ingredients.
- Trail mix style products and mixtures made primarily of rolled oats, cereals, seeds, nuts, or dried fruit, including granola bars and similar loose or bar shaped snacks.
- Certain single serving snack foods and sweetened baked goods that were previously taxable because they were sold individually or in quantities of fewer than six units, such as doughnuts, cookies, pastries, muffins, ice cream and similar frozen desserts, and pudding. Beverages are excluded from these categories, so a single serving drinkable product such as a milkshake remains taxable.
Important Exceptions
Even with the new rules, the QST still applies to these products under specific conditions:
- Restaurants and similar establishments where all or substantially all food and beverage sales are taxable continue to charge the tax.
- Items bought through vending machines are not zero-rated.
- Foods sold together with catering services remain taxable.
Businesses affected by these changes should review their point of sale systems, tax coding, invoicing, and customer facing pricing to make sure qualifying products are correctly set to zero-rated before selling them. Misclassifying an item can lead to reporting errors and compliance issues.
Who Needs to Register to Collect Quebec Sales Tax
If you run a business, you generally must register for both the GST and the QST once your total worldwide taxable supplies, including those of your associates, exceed $30,000 in a single calendar quarter or over the four preceding calendar quarters.
Below that threshold you are considered a small supplier and are not required to register or collect the taxes, although you also cannot claim input tax refunds unless you register voluntarily, which small suppliers may choose to do (you must then remain registered for at least a year).
Some activities require registration from the very first dollar earned regardless of the threshold. Selling tobacco at retail, selling fuel at retail, selling alcoholic beverages, selling or leasing new tires, and selling or leasing road vehicles trigger mandatory QST registration specifically, whether or not you are registered for the GST, while providing commercial ride sharing or taxi services requires registration for both the GST and the QST. Once you register, you must charge the correct combined 14.975% on taxable sales, file your returns on time, and remit the tax you collect.
Getting registration and filing right from the start protects you from retroactive assessments, interest, and penalties, which are among the most common issues small businesses and freelancers face with Quebec sales taxes.
Simplify Quebec Sales Tax With Expert Help
Managing GST and QST correctly takes time and precision, especially with the new July 2026 zero-rating rules changing how certain products are coded. That is where working with a professional accounting firm makes a real difference.
Bestax is a trusted Canadian accounting firm with more than 10 years of combined experience, a team of over 35 professionals, and a track record of helping more than 1,000 companies get set up and stay compliant. Clients consistently praise the firm for explaining tax in plain language without jargon, handling filings on time, and taking care of everything from GST and HST registration to corporate tax setup. As one client put it after a corporate tax engagement, the process was easier than expected because everything was explained simply and filed on schedule.
Bestax can help you with GST and QST registration, accurate return filing, Quebec business registration, bookkeeping, and year round tax planning so you can focus on growing your business instead of tracking tax rules.
Ready to make Quebec sales tax simple? Get expert support at Bestax Accountants and book a free consultation today.
Frequently Asked Questions
What is the sales tax in Quebec?
The sales tax in Quebec is a combination of the 5% federal GST and the 9.975% provincial QST, for a combined rate of 14.975% on most taxable goods and services.
How much is Quebec sales tax?
Quebec sales tax adds 14.975% to the price of a taxable item. On a $100 purchase that is $5.00 in GST plus $9.98 in QST, for a total of $114.98.
What is the Quebec sales tax rate?
The Quebec sales tax rate is 5% GST plus 9.975% QST. The QST is calculated on the selling price before GST is added, so the combined effective rate is 14.975%.
What is the sales tax in Quebec, Canada compared to other provinces?
Quebec charges the GST and its own separate QST rather than a single harmonized tax. The combined 14.975% is among the higher sales tax rates in Canada, and unlike HST provinces, the two taxes appear as separate line items.
How do I calculate Quebec sales tax?
To calculate Quebec sales tax, multiply the pretax price by 1.14975 to get the total, or apply 5% and 9.975% separately to the pretax amount. A Quebec sales tax calculator can do this instantly and split out the GST and QST for you.
How does a reverse sales tax calculator for Quebec work?
A reverse sales tax calculator for Quebec takes a total price that already includes tax and works backward to the pretax amount. You divide the tax inclusive total by 1.14975 to find the original price before GST and QST.
What is the sales tax in Montreal, Quebec?
The sales tax in Montreal, Quebec is the same as everywhere else in the province: 5% GST and 9.975% QST for a combined 14.975%. There is no separate Montreal city sales tax on general purchases.
What products became QST free on July 15, 2026?
As of July 15, 2026, toilet paper, facial tissues, fruit and vegetable platters, salted or seasoned nuts and seeds, trail mix and granola bar style products, and certain single serving snacks and baked goods became zero-rated for QST in typical retail settings.
Do I still pay GST on the new zero-rated items?
Yes. The July 2026 change only removes the 9.975% QST from qualifying products. The 5% federal GST still applies to them where it applied before.
Are basic groceries taxed in Quebec?
Most basic groceries such as fresh produce, meat, dairy, eggs, and bread are zero-rated in Quebec, meaning no GST or QST is charged. Prepared foods, restaurant meals, and many snacks remain fully taxable.
When does a business need to register to collect Quebec sales tax?
A business generally must register for GST and QST once its taxable sales exceed $30,000 in a single calendar quarter or over the four preceding quarters. Some activities, such as selling fuel, tobacco, or alcohol at retail, require QST registration from the first sale.
Is the QST charged on the GST?
No. The QST at 9.975% is calculated on the selling price excluding the GST. The two taxes are applied to the same base amount rather than one being stacked on top of the other.
Disclaimer: The information provided in this blog is for general informational purposes only. For professional assistance and advice, please contact experts.
