Quebec is a distinct society in many ways, and its sales tax system is no exception. While most Canadian provinces have either harmonized their provincial taxes with the federal GST (forming the HST) or maintain a traditional dual-tax system, Quebec has taken a third path. The Quebec Sales Tax (QST) is a sophisticated, value-added tax that mirrors the federal GST but remains legally distinct. For consumers and businesses in 2026, the 14.975% combined rate is one of the highest in North America, requiring precise calculation and a solid understanding of how Revenu Québec—not the CRA—acts as the primary enforcer of both taxes within the province.

Total Quebec Tax = (Price × 5.000%) + (Price × 9.975%)

Note: Since 2013, the QST is no longer calculated on the price including GST. The "tax on tax" is dead.

The 14.975% Puzzle: Precision in the Decimals

Many people wonder why the QST rate is exactly 9.975% instead of a round 10%. The answer lies in the history of the 2013 tax reform. Previously, Quebec calculated QST (then 9.5%) on top of the price + GST. When the province agreed to eliminate this "tax on tax" to comply with federal harmonization rules, they adjusted the rate to 9.975% to ensure that the total tax paid by the consumer remained virtually identical.

Today, the calculation is straightforward but requires attention to the third decimal place. On a $100 purchase:

  • Federal GST (5%): $5.00
  • Quebec QST (9.975%): $9.98 (rounded)
  • Total: $114.98

Revenu Québec: The One-Stop Collector

In an unusual administrative arrangement, the Canada Revenue Agency (CRA) does not collect GST in Quebec. Instead, Revenu Québec collects both the provincial QST and the federal GST from businesses operating within the province.

For business owners, this is a major administrative perk. You only file one set of returns and deal with one auditor for both taxes. However, it also means that Revenu Québec has significant power and a reputation for being one of the most thorough tax authorities in the country. If you are operating a business in Quebec in 2026, your compliance with both taxes is managed through a single "one-stop-shop" portal.

Purchase Amount GST (5%) QST (9.975%) Total Combined Tax
$10.00 $0.50 $1.00 $1.50
$100.00 $5.00 $9.98 $14.98
$1,000.00 $50.00 $99.75 $149.75
$10,000.00 $500.00 $997.50 $1,497.50

The "Netflix Tax": QST for Digital Sellers

Quebec was a pioneer in taxing the digital economy. In 2026, any business located outside of Quebec (including elsewhere in Canada or internationally) that sells digital services or incorporeal movable property to Quebec consumers must register for and collect QST if their sales exceed $30,000.

This means if you are a SaaS company in Ontario or a software developer in California selling to customers in Montreal, you likely have a QST registration requirement. Revenu Québec maintains a "specified registration system" specifically for these non-resident sellers to simplify compliance.

Exemptions: Where QST is 0% Like the GST, certain items in Quebec are "zero-rated," meaning no QST is charged. These include basic groceries (milk, bread, vegetables), prescription drugs, and certain medical devices. Interestingly, books (with an ISBN) are exempt from the 9.975% QST in Quebec, though they are still subject to 5% GST.

Frequently Asked Questions

Is there QST on used cars in Quebec?

Yes. Unlike most other consumer goods, when you buy a used vehicle from a private individual in Quebec, you must pay the 9.975% QST at the time of registration with the SAAQ. The GST is typically not charged on private sales between individuals.

Do I pay QST on restaurant tips?

No. Voluntary tips (gratuities) are not subject to GST or QST. However, if a restaurant applies a mandatory "service charge" or "automatic gratuity" (common for large groups), that amount is considered part of the selling price and is fully taxable.

Can I get a QST refund if I live outside Quebec?

Generally, no. If you visit Quebec and purchase goods to take home, you pay the QST at the point of sale. Unlike some international tourism programs, Canada (and Quebec) does not offer a sales tax refund for visitors.

What is the QST "Small Supplier" threshold?

Like the federal GST, businesses with total worldwide taxable sales of $30,000 or less over four consecutive calendar quarters are not required to register for or collect QST. However, many choose to register voluntarily to claim Input Tax Refunds (ITRs) on their business expenses.

Are children's clothes exempt from QST?

No. Unlike Ontario (which provides a point-of-sale rebate on the provincial portion of HST for children's clothing), Quebec generally taxes clothing and footwear for all ages at the full 14.975% rate.

Quebec's sales tax system is a reflection of the province's desire for administrative autonomy. By understanding the interaction between the 5% federal rate and the 9.975% provincial rate—and the unique role of Revenu Québec—you can navigate your personal and business finances with confidence in La Belle Province.

Calculating a total for a Quebec invoice? Use our Quebec GST + QST Calculator to get the exact breakdown of both taxes instantly.

Sources & Citations: Content verified against official guidelines from the IRS (US), HMRC (UK), and ATO (AU). Information is reviewed for accuracy prior to publication.

Free Calculator

Quebec GST + QST Calculator

Calculate Quebec sales tax: GST 5% + QST 9.975% = 14.975% combined. Add or remove tax instantly.

Try it free →