GST/QST calculator for Québec (2026)

How to calculate GST and QST in Québec

Since January 1, 2013, both taxes are calculated separately on the same base: the selling price before tax. Each tax is then rounded to the cent and added to the price.

The QST in the example is $250.00 × 9.975% = $24.9375, which rounds to $24.94. If you prefer one multiplication, $250.00 × 1.14975 = $287.4375, rounded to $287.44, gives the same total here. Revenu Québec allows both approaches at the cash register: a two-step calculation at 5% and 9.975%, or a one-step calculation at 14.975%.

Reverse calculation: from a tax-included total

When you only have the total, for example a receipt, a bank deposit or a price quoted “taxes included”, divide by 1.14975 to get the amount before tax, then recalculate each tax on that amount.

• Total: $114.98. Amount before tax: $114.98 ÷ 1.14975 = $100.004, so $100.00. GST $5.00, QST $9.98.
• Total: $50.00. Amount before tax: $50.00 ÷ 1.14975 = $43.488, so $43.49. GST $2.17, QST $4.34, and $43.49 + $2.17 + $4.34 = $50.00.

Because each tax is rounded, some totals cannot be produced exactly; the calculator tells you when that happens. Never back out QST by taking 9.975% of the total: that overstates the tax, because the total already contains it.

Spreadsheet formulas

If the amount before tax is in cell A2, use =ROUND(A2*5%,2) for GST and =ROUND(A2*9.975%,2) for QST. For a tax-included total in A2, the pre-tax amount is =ROUND(A2/1.14975,2). In a French-language Excel, the function is ARRONDI and the separator is usually a semicolon.

Sales tax rates by province in 2026

The rate depends on where the sale is made, not where your business is located. For goods, that is usually where they are delivered. These are the standard rates published by the Canada Revenue Agency, checked on November 9, 2026.

A Québec business registered for the GST/HST that ships goods to a customer in Ontario generally charges 13% HST and no QST, because the sale is made in Ontario. The place-of-supply rules for services and intangible property are more detailed; check them before you invoice customers outside Québec.

Why QST is no longer calculated on GST

Until December 31, 2012, the QST was charged on the price plus the GST, a “tax on tax”. The QST rate was 9.5% in 2012. On January 1, 2013, as part of the harmonization of the QST with the GST, Québec stopped applying the QST to the GST and set the rate at 9.975%. The two methods give the same result: $100 + $5 GST = $105, and $105 × 9.5% = $9.975, exactly 9.975% of $100.

The practical consequence is simple: if a supplier’s invoice still shows the QST calculated on a subtotal that includes GST, it is wrong, and your input tax refund should be based on the correct amount.

How rounding works

Revenu Québec’s rules are short:

• Only fractions of half a cent ($0.005) or more are rounded up to the next cent. Anything less is dropped. So $9.975 becomes $9.98, but $1.994 becomes $1.99.
• When several items are sold together, you may calculate the taxes on the total price of all items and round once, instead of rounding each line.
• Use 9.975% for a two-step calculation and 14.975% for a one-step calculation. The shortened rates 9.97% and 14.97% are allowed only if a cash register cannot handle three decimals, and none of the 9.97%, 14.97% or 14.975% rates may appear on the sales document.

Rounding per line or on the total can change the result by a cent. Take two items at $19.99 and $4.50. Taxed separately, the QST is $1.99 + $0.45 and the GST $1.00 + $0.23, so the total is $28.16. Taxed on the $24.49 subtotal, the GST is $1.22 and the QST $2.44, so the total is $28.15. Both are acceptable; what matters is that your system is consistent and that the tax you report matches the tax you collected.

Taxable, zero-rated and exempt sales

Not everything is taxed at 14.975%. Every sale falls into one of three categories, and the difference matters for what you charge and what you can recover.

A zero-rated sale is still a taxable supply, at 0%. It counts toward the $30,000 registration threshold, and you can recover the tax you paid on the inputs used to make it. An exempt sale is outside the system: it does not count toward the threshold and the tax on related purchases cannot be recovered.

Items zero-rated for QST only

Some items are zero-rated under the QST but taxable under the GST, so only the 5% GST is charged. Revenu Québec lists printed books with an ISBN, children’s diapers and training pants, and certain breast-feeding items. Since July 15, 2026, the QST also no longer applies to:

• ice cream, frozen yogurt and similar products in individual portions under 500 g or 500 ml;
• doughnuts, cookies, muffins, cakes, pastries, tarts and similar products in individual portions under 230 g or in packages of fewer than six;
• pudding, flavoured gelatin, mousse and similar desserts in individual portions under 425 g;
• fruit salads and platters of prepared fruit or vegetables;
• salted or seasoned nuts and seeds, granola-type bars and trail mixes;
• toilet paper and facial tissues.

The food measure does not apply at establishments where all or substantially all food and beverage sales are already taxable, which includes most restaurants, nor to vending machines or catering. If you run a grocery, a convenience store or a bakery, make sure your point-of-sale system stopped charging QST on these items on July 15, 2026, while still charging GST where it applies.

Who must charge GST and QST

You must register and start charging tax once you are no longer a small supplier. You are a small supplier if your worldwide taxable sales, including zero-rated sales and those of associated businesses, do not exceed $30,000 in a single calendar quarter or over the four preceding calendar quarters. Exempt sales, financial services, sales of capital property and the taxes themselves are not counted.

• Over four quarters: if you pass $30,000 over four consecutive quarters without passing it in any single quarter, you stop being a small supplier at the end of the month following that period.
• In a single quarter: if you pass $30,000 within one quarter, you stop being a small supplier immediately and must charge tax on the sale that made you exceed the limit.
• Exceptions: taxi businesses must register regardless of sales. For the QST only, so must retail vendors of tobacco, vendors of new tires and vendors of new or used road vehicles.

Registering voluntarily is allowed and often worth it for businesses that sell to other businesses, because you can then claim back the tax on your expenses. Once registered, you must stay registered for at least one year. Our GST/QST registration guide walks through the threshold, the forms and your first return, and the start-a-business checklist for Québec puts registration in context with your other first steps.

How to show GST and QST on an invoice

The tax rules do not impose a specific invoice format, except for restaurants and taxis, which must use a sales recording system. But your business customers need certain information to claim their input tax credits and refunds, and they can ask you for it. The requirements depend on the total value of the sale, taxes included:

In practice, put everything on every invoice: your legal name, both registration numbers, the date, the customer’s name, a description, the subtotal, GST and QST on separate lines, the total and the payment terms. If you show a single tax amount, state that it includes both GST and QST. Your GST number is your nine-digit business number followed by RT and a four-digit reference, usually RT0001. Your QST number is a separate number issued by Revenu Québec that contains the letters TQ, usually ending in TQ0001.

Input tax credits and input tax refunds

Registrants recover the GST they pay on business purchases as input tax credits (ITCs) and the QST as input tax refunds (ITRs). On each return you report the tax collected, subtract your ITCs and ITRs, and remit the difference, or receive a refund if purchases exceed sales.

A purchase qualifies if tax was actually charged, the item is used in your commercial activities, and you were registered when the tax was paid or became payable. There is nothing to claim on salaries, interest, insurance premiums, most government fees and fines, personal purchases, or purchases used to make exempt supplies. Membership dues for golf, fitness or similar recreational clubs are also excluded.

Keep invoices that meet the table above; an ITC or ITR without proper documentation can be denied in an audit. Small businesses that sell mostly to consumers may prefer the quick method of accounting for GST and QST, which replaces most ITC and ITR calculations with a reduced remittance rate.

Common GST/QST calculation mistakes

• Calculating QST on the price plus GST. That rule ended on January 1, 2013. Applying 9.975% to the price plus GST overcharges about 50 cents of QST per $100 of sales.
• Taking 14.975% of a tax-included total to find the tax. Divide by 1.14975 instead.
• Charging QST to customers outside Québec. Goods shipped to another province generally get that province’s HST or GST, not QST.
• Forgetting the July 15, 2026 QST zero-rating on snack foods, desserts, prepared fruit and vegetables, toilet paper and tissues in retail settings.
• Charging tax before you are registered, or continuing to sell tax-free after passing $30,000 in one quarter.
• Claiming ITRs on QST paid to an “NR” supplier (a supplier outside Québec whose QST number contains NR), or on purchases used for exempt activities.
• Recording sales tax as revenue. GST and QST collected are liabilities in your books, not income.

Need help with GST/QST?

We prepare and file GST/QST returns for Québec businesses, reconcile the tax accounts every month and set up QuickBooks Online and point-of-sale tax codes correctly. See our GST/QST filing service and pricing. Running payroll as well? Try our Québec vacation pay calculator.

Sources

• CRA – GST/HST calculator and rates by province
• Revenu Québec – Tables of GST and QST rates
• Revenu Québec – Calculating the taxes
• Finances Québec – Information Bulletin 2012-4, QST harmonization
• Revenu Québec – Changes to the QST system on January 1, 2013 (December 17, 2012)
• Revenu Québec – Zero-rated supplies
• Revenu Québec – Zero-rating of certain products for QST purposes (August 7, 2026)
• Revenu Québec – Exempt supplies
• Revenu Québec – Small suppliers
• Revenu Québec – Preparing invoices
• Revenu Québec – Input tax credits and input tax refunds

This page gives general information on standard rates. Special rules apply to some sectors, such as real estate, financial institutions, public service bodies and digital platforms.

FAQ

Related guides

• GST/QST for Québec Small Businesses (2026): How It Works
• GST/QST Quick Method in Québec (2026): Rates, Election and Examples
• How to Start a Business in Québec (2026): The Complete Checklist