π Quebec GST/QST Calculator
The double tax, computed correctly.
Total with GST and QST
Estimates for planning only, not financial advice.
Quebec stacks two sales taxes: 5% federal GST, then 9.975% provincial QST charged on the price including GST. On $100.00, GST is $5.00 and QST is 9.975% of $105 = $10.47, for a total of $115.47. The true combined rate is 14.975%, not the 14.975% you get from naive addition, well, actually it is exactly that here by arithmetic coincidence of the tax-on-tax design.
How to Use This Calculator
Enter the price before tax. The calculator applies GST first, then QST on the GST-included amount, and shows each tax and the combined rate.
Enter the pre-tax price.
Read the GST, the QST, and the total.
Use the combined rate for budgeting. For India's very different GST, see our India GST calculator.
The Quebec Tax Formula
The tax-on-tax structure is Quebec's signature quirk: unlike HST provinces that apply one harmonized rate to the base price, Quebec applies QST to the GST-included price. The combined effective rate works out to 14.975%. Small suppliers under $30,000 of taxable sales need not register, and many essentials like basic groceries, prescription drugs, and childcare are zero-rated or exempt.
Worked Example
$100.00 pre-tax. GST: $5.00. Subtotal: $105. QST: 105 x 0.09975 = $10.47. Total: $115.47. Combined rate: 15.47/100 = 14.975%. On a $1,000 appliance the taxes are $50 GST plus $104.74 QST, totaling $154.74. Visitors get no refund on most purchases, so tourists should budget the full 14.975% on shopping.
What Gets Taxed in Quebec
Most goods and many services carry both taxes, with the usual exemptions: basic groceries, medical services, and financial services are largely out. Restaurant meals, interestingly, are taxed, which surprises newcomers used to grocery exemptions. Businesses registered for both taxes claim input credits on each, keeping the system from cascading.
My tip for cross-border shoppers: Quebec's combined rate is among Canada's highest, so big purchases near the Ontario border deserve a second thought. Ontario's 13% HST on the same $100 is $113, saving $2.47 per hundred, which adds up on furniture and electronics.
Estimates for planning only, not financial advice.
Frequently Asked Questions
What is the combined sales tax rate in Quebec?
An effective 14.975%: 5% GST plus 9.975% QST applied on the GST-included price. It is the highest combined rate among Canadian provinces.
Why is QST charged on top of GST?
Quebec administers its own sales tax and applies it to the GST-included price, a tax-on-tax design unique in Canada. Other provinces either use the harmonized HST or apply PST to the base price.
What is the difference between GST and QST?
GST is the federal 5% goods and services tax; QST (TVQ in French) is Quebec's 9.975% provincial equivalent. Both apply to most purchases in Quebec, each with its own registration and rules.
Are groceries taxed in Quebec?
Basic groceries are zero-rated for both GST and QST, like the rest of Canada. Prepared foods, restaurant meals, and snacks are taxable.
Do I need to register for GST/QST as a small business?
Not until taxable sales exceed $30,000 in a year, the small-supplier threshold. Above it, register for both; Quebec administers GST on behalf of the federal government within the province.
Can tourists claim a GST/QST refund?
The old visitor rebate program ended years ago. Non-residents generally cannot recover GST/QST on purchases, so budget the full 14.975%.
How does Quebec compare to Ontario?
Ontario charges 13% HST on the base price versus Quebec's effective 14.975%. On a $1,000 purchase, Quebec costs about $19.75 more in tax.
Are services taxed in Quebec?
Most professional and personal services are taxable, unlike some provinces with broader exemptions. Medical, educational, and financial services are the main exclusions.
What does TVQ mean on a receipt?
TVQ is the French name for QST (taxe de vente du Quebec). A Quebec receipt shows TPS (GST) and TVQ (QST) as separate lines, each with its own rate.
Do online purchases get charged GST/QST?
Yes, since 2019 Quebec requires non-resident digital sellers to register and charge QST, and federal rules cover GST. Expect the full combined rate at checkout on most platforms.
Is there GST on used goods in Quebec?
Private sales of used goods between individuals are generally exempt. But dealers selling used goods charge GST/QST like new, and the QST applies on the GST-included price as always.
What is the small supplier limit in Quebec?
$30,000 of taxable sales in a year, matching the federal threshold. Cross it and you must register for GST/HST and QST; Revenu Quebec administers both within the province.
Why do Quebec prices look lower than Ontario?
They are not, after tax: the 14.975% combined Quebec rate exceeds Ontario 13% HST. Sticker prices exclude tax in both provinces, so the register tells the real story.
Does Quebec charge QST on restaurant meals?
Yes, restaurant meals are fully taxable for both GST and QST. The grocery exemption covers basic food at the store, not prepared food served at a table, a distinction that surprises newcomers.