Quebec
Sales tax in Quebec is 14.975%.
Quebec charges 5% federal GST plus 9.975% Quebec sales tax, both calculated on the price before tax. Quebec is also the only province where the provincial revenue agency administers the federal GST rather than the CRA.
How much is sales tax in Quebec?
Sales tax in Quebec is 14.975% in total: 5% federal GST plus 9.975% Quebec sales tax (QST). Quebec does not use HST, so the two appear as separate lines on a receipt, and a $100 purchase in Quebec costs $114.98.
- Federal GST
- 5%
- Provincial QST
- 9.975%
- Combined rate
- 14.975%
- Tax on $100
- $14.98
$100.00 plus $14.98 tax is $114.98 in Quebec.
Quebec charges 14.975% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the Quebec tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
Is QST charged on top of GST in Quebec?
No, not any more. Revenu Quebec calculates the QST at 9.975% on the selling price excluding the GST. Quebec did historically compound QST on the GST-inclusive amount, and plenty of third-party calculators still get this wrong, which is why a $100 sale is $114.98 and not $115.47.
| Amount before tax | GST 5% | QST | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | $9.98 | $14.98 | $114.98 |
| $500.00 | $25.00 | $49.88 | $74.88 | $574.88 |
| $1,000.00 | $50.00 | $99.75 | $149.75 | $1,149.75 |
| $5,000.00 | $250.00 | $498.75 | $748.75 | $5,748.75 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Quebec, divide the tax-included total by 1.14975. A $114.98 total comes apart into $100.00 before tax, $5.00 of GST and $9.98 of QST. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is taxed differently in Quebec?
Quebec puts insurance premiums outside the sales tax system entirely and taxes them at 9%, adds a lodging tax on hotel stays, and charges per-litre specific taxes on alcohol and fuel on top of GST and QST.
| What it applies to | Rate | How it works |
|---|---|---|
| Tax on lodging | 3.5% | Quebec's tax on lodging is 3.5% of the price of an overnight stay in an establishment subject to the tax, for units rented for more than six hours per 24-hour period. It becomes a flat $3.50 per overnight stay when the unit is rented to an intermediary (such as a tour operator) or when an intermediary rents it to another person. This is on top of the 5% GST and 9.975% QST.revenuquebec.ca |
| Tax on insurance premiums | 9% | Quebec charges a 9% tax on insurance premiums instead of GST and QST. Revenu Quebec states plainly that GST and QST do not apply to insurance premiums, so an insurance invoice in Quebec carries 9% and not 14.975%.revenuquebec.ca |
| Charge | How it is calculated |
|---|---|
| Specific tax on alcoholic beverages | Quebec levies a per-litre specific tax on alcoholic beverages in addition to GST and QST, regardless of where the beverage is consumed: $0.63 per litre for beer and $1.40 per litre for other alcoholic beverages. Reduced rates may apply to beverages you produce yourself.revenuquebec.ca |
| Fuel tax | Quebec's fuel tax is a per-litre amount, not a percentage, and it applies on top of GST and QST. The regular rate is $0.1920 per litre for gasoline, $0.2020 per litre for non-coloured fuel oil, blended diesel, pure ethanol, bunker fuel and pure biodiesel, and $0.0300 per litre for aviation gasoline, locomotive fuel and kerosene. Certain regions carry increased or reduced rates.revenuquebec.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What makes Quebec's QST different?
Quebec runs its own tax administration, its own registration rules and its own lodging tax, and the 9.975% rate is the only sales tax rate in Canada with three decimal places.
Common questions
Questions about Quebec sales tax.
What is the sales tax rate in Quebec?
The total sales tax in Quebec is 14.975%, made up of 5% federal GST plus 9.975% Quebec sales tax (QST). Quebec does not use HST, so the two taxes appear as separate lines on a receipt.
What is the QST rate in Quebec?
The QST rate in Quebec is 9.975%. Revenu Quebec calculates the QST at 9.975% on the selling price excluding the GST.
Is QST charged on top of GST in Quebec?
No, QST in Quebec is not charged on top of GST. The 9.975% QST is calculated on the selling price excluding the GST, so on a $100 purchase you pay $5.00 GST and $9.98 QST for a total of $114.98.
Does Quebec have HST?
No, Quebec does not have HST. Quebec charges 5% GST and 9.975% QST separately, and the HST only replaces the provincial tax and GST in New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island.
When does a Quebec business have to register for GST and QST?
A Quebec business must register for GST and QST once its worldwide taxable supplies, including zero-rated supplies made by it and its associates, exceed $30,000 in a calendar quarter or in the four preceding calendar quarters. Below that $30,000 threshold you are a small supplier and are not required to register, though some activities such as selling alcoholic beverages or running a taxi business require registration regardless of sales.
What is the hotel tax in Quebec?
The tax on lodging in Quebec is 3.5% of the price of an overnight stay, charged on top of the 5% GST and 9.975% QST. It becomes a flat $3.50 per overnight stay for rentals involving an intermediary such as a tour operator, and it applies in every Quebec tourism region except Nunavik.
Across Canada
How does Quebec compare with the rest of Canada?
At 14.975%, Quebec has the second-highest combined sales tax in Canada, a whisker below the 15% charged in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the Quebec rates come from
Every Quebec figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/
- revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/
- revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/small-suppliers/
- revenuquebec.ca/en/businesses/consumption-taxes/tax-on-lodging/
- revenuquebec.ca/en/businesses/consumption-taxes/tax-on-lodging/calculating-and-collecting/
- revenuquebec.ca/en/businesses/consumption-taxes/tax-on-lodging/quebec-tourism-regions-where-the-tax-on-lodging-applies/
- revenuquebec.ca/en/businesses/consumption-taxes/tax-on-insurance-premiums/
- revenuquebec.ca/en/businesses/consumption-taxes/specific-tax-on-alcoholic-beverages/
- revenuquebec.ca/en/businesses/consumption-taxes/specific-tax-on-alcoholic-beverages/rate-of-the-specific-tax/
- revenuquebec.ca/en/businesses/consumption-taxes/fuel-tax/fuel-tax-rates/
Built by TheBomb®, a web design and SEO studio in Spallumcheen, BC. Tell us what you need.
Ready when you are.
Tell us about your project. We reply within one business day.