Quebec GST + QST Calculator

Quebec charges 5% GST and 9.975% QST, for a combined 14.975%.

Calculation mode

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Subtotal
$100.00
GST 5%
$5.00
QST 9.975%
$9.98
Total

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How it’s calculated

Adding tax to $100.00

Total = price × (1 + combined rate)

Subtotal
$100.00
GST 5%
$5.00
QST 9.975%
$9.98
Total
$114.98

Removing tax from $100.00

Price = total ÷ (1 + combined rate)

Subtotal
$86.98
GST 5%
$4.35
QST 9.975%
$8.67
Total
$100.00

How Quebec’s taxes work

Quebec is the only province that runs its own value-added tax alongside the federal GST, and the only one where a provincial agency administers the federal tax. Revenu Québec collects both the GST and the QST in Quebec under an agreement with the federal government.

The mistake almost everyone makes

QST is not charged on top of the GST. Revenu Québec is explicit: the QST is calculated on the selling price excluding the GST. Both taxes apply to the same base, side by side, with no tax-on-tax.

You will still find calculators and blog posts online that add the GST first and then apply the QST to that larger amount. That produces a total that is too high by a few cents on a $100 sale, and a few cents on every line of an invoice adds up to a reconciliation that won’t balance. The QST was applied to the GST-included price before 2013 which is probably why the error persists.

One step or two

Revenu Québec allows either approach. If your register calculates the two taxes separately, use the QST rate on the sale price. If it calculates them in one step, use the combined rate. Both produce the same answer.

Revenu Québec permits the shortened rates (9.97% and 14.97%) only when a register cannot process three decimals. Note that none of 9.97%, 14.97% or 14.975% may appear on the document attesting to the sale. Tax Moose always uses the full rate.

On the invoice

Show the GST and the QST as separate lines with your registration numbers. Unlike in the HST provinces, the two taxes stay distinct on Quebec paperwork.

Rates

Tax Rate In effect since
GST Goods and Services Tax 5% January 1, 2008
QST Québec Sales Tax 9.975% January 1, 2013
Total 14.975%

Rates last verified:

Common questions

Is QST calculated on top of the GST?

No. Revenu Québec calculates QST at 9.975% on the selling price excluding the GST. The two taxes apply in parallel to the same base. QST was charged on the GST-included price years ago, which is why the mistake persists.

Why do I sometimes see 14.975% instead of two rates?

Revenu Québec allows a single combined rate of 14.975% when a cash register calculates both taxes in one step. Both methods give the same result because the QST is not compounded.

Can I round 9.975% to 9.98%?

Revenu Québec permits rounding to 9.97% (or 14.97%) only when a cash register cannot handle three decimals, and those rounded rates must not appear on the sales document. Tax Moose uses the full rate.

How do I calculate taxes backwards in Quebec?

Divide the total by 1.14975 to find the price before tax. Switch the calculator to Reverse and enter the total.

Who do I file my GST and QST returns with?

Revenu Québec administers both the GST and the QST in Quebec under an agreement with the federal government, so most Quebec businesses deal with a single agency.