Quebec Sales Tax Calculator

Quebec sales tax calculator: GST and QST step by step

To calculate Quebec sales tax, work out 5% GST and 9.975% QST separately on the same pre-tax price, then add both. On $100.00 that is $5.00 GST plus $9.98 QST, $114.98 in total. On a $1,250.00 sofa it is $62.50 GST and $124.69 QST, $1,437.19 in all.

To find the price before tax, divide the total by 1.14975. Then multiply that price by 5% and by 9.975% to rebuild each line of the receipt. Quebec businesses must show both taxes on the receipt, so checking a bill means checking two lines, not one.

Why QST is no longer a tax on tax

Until December 31, 2012, the QST was 9.5% and was charged on the price including GST. From January 1, 2013, Quebec removed the GST from the QST base and raised the rate to 9.975% so that revenue stayed the same.

The two methods give the same tax: 9.5% × 1.05 = 9.975%. A calculator that applies today’s 9.975% rate to "price + GST" mixes the two methods and overcharges. On $1,000.00 they would produce $104.74 of QST instead of $99.75.

Cash-register rules: 9.975%, 14.975% and rounding

Revenu Québec allows two ways to compute the taxes, and both use the pre-tax price:

• Two-step: 5% GST on the price, then 9.975% QST on the same price. The rate may be shortened to 9.97% only if the register cannot handle three decimals.
• One-step: a single 14.975% rate on the price, which may be shortened to 14.97% under the same condition.
• The rounded rates (9.97%, 14.97%) and the combined 14.975% must not be printed on the receipt; the GST and QST amounts are shown separately.
• Half a cent ($0.005) or more rounds up to the next cent, and the taxes may be calculated on the total of all items before rounding.

What is zero-rated for QST, including the July 15, 2026 food change

Quebec follows the federal zero-rating of basic groceries, prescription drugs, certain medical devices and feminine hygiene products. Revenu Québec adds several items on which only the QST is zero-rated, so the 5% GST still applies:

• printed books with an ISBN
• diapers and training pants for children, and certain accessories
• certain breast-feeding items
• toilet paper and facial tissues
• from July 15, 2026: ice cream and frozen desserts in portions under 500 g or 500 mL; doughnuts, cookies, muffins, cakes and pastries in portions under 230 g or packs of fewer than six; puddings under 425 g; prepared fruit salads and fruit or vegetable platters; salted or seasoned nuts and seeds; and granola-type bars and trail mixes

How the 2026 snack-food change shows up at the till

Since July 15, 2026, a $6.00 bag of salted nuts at a Quebec grocery store carries $0.30 GST and no QST, saving $0.60 compared with before. The GST still applies because federally these snacks remain taxable under the CRA’s basic groceries rules.

The QST zero-rating does not apply at establishments where all or substantially all food and beverage sales are taxable (most restaurants), to vending-machine sales, or to catering. A muffin bought in a restaurant therefore still carries both taxes, while a single muffin from a supermarket bakery carries GST only.

Quebec has no point-of-sale rebate for children’s clothing or footwear like Ontario’s, so children’s clothes carry the full GST and QST.

Buying a used car privately in Quebec

No GST applies when you buy a used vehicle from an individual who is not registered, but you pay QST to the SAAQ when the registration is transferred. The QST is calculated on the higher of the sale price and the vehicle’s estimated value (in Revenu Québec’s example, the average wholesale price less $500). In Revenu Québec’s example, a car sold for $10,000 with an estimated value of $12,500 attracts $1,246.88 of QST.

Between related individuals, including aunts or uncles and nephews or nieces, the QST is charged on the agreed price, even if it is below the estimated value. If the car is damaged or unusually worn, an appraisal by a certified appraiser, generally within 10 business days of the purchase, lets you pay QST on the lower price or claim the difference back on form VD-60.R-V.

Registering for the GST and QST in Quebec

The $30,000 small supplier limit is the same for the QST as for the GST. You stop being a small supplier when your worldwide taxable sales, with associated businesses, pass $30,000 in a quarter or over four consecutive quarters. Exceeding it in a single quarter means you must charge tax immediately, starting with the sale that took you over.

Below the limit, registration is voluntary, but a business carrying on commercial activity in Quebec that registers for the QST must also register for the GST/HST and stay registered for at least one year. Taxi operators must register whatever their revenue. Retail sellers of tobacco, new tires and road vehicles must register for the QST regardless of size.