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Sales tax in Quebec

Sales tax in Quebec is 14.975%: GST 5% plus QST 9.975%. What a small business in Quebec charges, who collects it, and when you have to register.

Total rate
14.975%
Made up of
GST 5% + QST 9.975%

Quebec has two sales taxes on most sales: the federal GST and the provincial QST. Together they come to 14.975%. They work differently:

  • The GST is administered in Quebec by Revenu Québec. A registered business claims back the GST it pays on business purchases as input tax credits.
  • The QST is administered by Revenu Québec, with its own registration and returns. QST paid on business purchases can generally be claimed back as input tax refunds.

Registration rules for QST differ from the GST’s. Check them with Revenu Québec.

When you have to register

You must register for the GST/HST once your taxable sales pass $30,000 over four consecutive calendar quarters, or in a single quarter. Until then you’re a small supplier and registering is optional. Registering early lets you claim back the GST/HST on what you buy, but you then have to charge it and file returns. The CRA’s guide for registrants (RC4022) have the details.

Keeping track of it

Every sale you make and most things you buy have tax in them. To file, you need the tax you collected and the tax you paid, period by period. Spark Books doesn’t cover Quebec yet. In the meantime, the calculator works for every province.

Price before tax
$100.00
GST at 5%
$5.00
QST at 9.975%
$9.98
Total with tax
$114.98

Rates in effect today. Some goods and services are zero-rated or exempt, and the rate generally depends on where your customer receives what you sell, not where your business is.

Other provinces and territories