GST and QST in Quebec: Registration, collection, and remittance (2026 guide)

At a Glance. In Quebec, a business collects two sales taxes: the 5% federal GST and the 9.975% QST, for a combined rate of 14.975%, both administered by Revenu Québec. Registration becomes mandatory as soon as your taxable sales exceed $30,000 over four consecutive calendar quarters. Once registered, you charge the taxes, recover the taxes paid on your purchases through ITCs and ITR credits, and then file a single return on an annual, quarterly, or monthly basis. On a $1,000 sale, you collect $50 in GST and $99.75 in QST. All amounts are in Canadian dollars.

The GST and QST are often the first tax obligations a Quebec business faces, and among the easiest to mismanage. Registering too late means paying taxes out of pocket that were never collected; applying the wrong rate means shortchanging Revenu Québec or overcharging your customers. This 2026 guide covers the entire process in plain language: who must register and when, how to calculate and bill both taxes, how to claim back taxes paid on your purchases, and the schedule for remitting them. It complements our 2026 Tax Season Checklist and our guide to Do Your Own Bookkeeping.

GST/QST: Two taxes, one One-Stop shop in Quebec

A business established in Quebec collects two separate taxes on most of its sales of goods and services:

• The GST (Goods and Services Tax) is the 5% federal tax that applies across Canada.
• The QST (Quebec Sales Tax) is the 9.975% provincial tax specific to Quebec.
• The combined rate is 14.975%, with each tax calculated based on the pre-tax sales price.

What sets Quebec apart is its one-stop shop system: Revenu Québec administers the GST within its jurisdiction on behalf of the Canada Revenue Agency (CRA). In practice, you register for both taxes in one place, file a single return that combines both taxes, and make a single payment. You’ll receive two numbers: a GST number ending in RT0001 and a QST number ending in TQ0001. Both must appear on your invoices.

The $30,000 threshold: Who must register?

The key threshold is small supplier status. Registration for GST and QST becomes mandatory as soon as your total taxable sales exceed $30,000 over four consecutive calendar quarters, or in a single calendar quarter. This threshold is based on revenue before expenses and includes zero-rated sales as well as those of your affiliated companies.

A few points that often trip up business owners:

• This is a rolling test, not a calendar-year test. We look at the last four quarters on an ongoing basis: you may cross the threshold right in the middle of the year.
• Registration must be completed promptly. Generally, you have 29 days after the sale that causes you to lose your status as a small supplier to apply for registration.
• Certain activities are subject to registration starting with the first dollar. Paid passenger transportation (taxis and ride-hailing apps) requires registration regardless of income; similarly, for QST, this also applies to the retail sale of tobacco, fuel, alcoholic beverages, and new tires.
• Voluntary registration may incur a fee. Even if your sales are under $30,000, registering allows you to reclaim taxes paid on equipment and startup costs, which often exceeds the administrative cost if you make significant purchases before selling.

How to register for the GST/QST systems

Registration is handled by Revenu Québec; the easiest way is online via the registration service or “My Account for Businesses,” or by phone. Have your Québec Business Number (NEQ) ready if you have one, along with a description of your business activities, the date of your first taxable sale, and an estimate of your revenue, this estimate determines your default filing frequency.

Once you’re registered, here are three habits to adopt starting with your first invoice:

• Display your tax numbers. Your GST and QST numbers must appear on your invoices, in part so that your business customers can claim their own tax credits.
• Bill starting on the effective date. You must collect taxes starting on the registration date indicated in your file, not before, not after.
• Separate the taxes collected. Track them separately from your sales in your bookkeeping so you always know what you owe.

Collecting taxes: Calculation, billing, and a numerical example

Both taxes are calculated directly based on the pre-tax sales price. Here’s how that plays out in practice on a Quebec invoice in 2026:

To get started quickly, our GST/QST Calculator Calculates both ways: enter an amount before taxes to get the total amount to be billed, or enter an amount including taxes to find the base price and the amount of each tax, handy for your expense reports and quotes.

Also be aware of sales that fall outside the general rule. Basic food items and exports are zero-rated: taxed at 0%, but you can still recover the taxes paid on your inputs. Residential rent, most health services, and financial services are exempt: no tax to collect, but no recovery on related costs. Finally, if you sell to a customer in another province, the rules regarding the place of supply apply: you generally charge the tax of the customer’s province, not the QST.

ITC and ITR: Reclaim taxes paid on your purchases

This is the mechanism that prevents the GST and QST from becoming a cost for your business. Once registered, you claim input tax credits (ITCs) to recover the GST paid on your business purchases, and input tax refunds (ITRs) for the QST: inventory, equipment, software, commercial rent, and professional fees. On your tax return, you remit the taxes collected minus the claimed ITCs and ITR: only the net amount changes hands.

There are two key requirements. First, you can only claim the ITC and ITR once you’re registered, which is why voluntary registration is beneficial for a startup that makes significant investments. Second, you need valid supporting documents, invoices showing the supplier’s tax numbers, and most claims must be filed within four years. Our guide on the Supporting Documents and Their Retention in Quebec explains what to keep and for how long.

The 2026 payment schedule: When to file and pay

You file a single return that combines GST and QST, most easily online through My Business Account. The filing frequency depends on your annual taxable sales: Revenu Québec assigns you a default filing frequency, which you can generally bring forward if it better suits your cash flow.

Two scheduling pitfalls to be aware of. First pitfall: tax instalments. If you file annually and your net tax from the previous year exceeds $3,000, you must make quarterly tax instalments throughout the year to avoid a lump-sum bill. Second pitfall: late filings or payments. Filing or paying late results in penalties and interest, even when no tax is due. Mark your due dates on your calendar as soon as you register; late payment is, in fact, one of the Most Common Bookkeeping Errors Among Small and Medium-Sized Businesses.

For most business owners, the practical solution is to entrust GST and QST registration, invoicing, and remittances to an accountant, along with the rest of the bookkeeping. The typical business spends a median of approximately $3,000 per year on accounting, with most engagements ranging from $500 to $6,000, based on actual fees from 1,248 engagements secured through Bankeo (2024-2026), out of more than 15,000 requests received; the Bankeo Fee Barometer breaks down these fees by service. You can also browse the Vetted accountants in the Bankeo network Get started comparing.

Frequently asked questions

At what revenue threshold must a business register for the GST and QST in Quebec?

Registration becomes mandatory as soon as your taxable sales exceed $30,000 over four consecutive calendar quarters, or in a single quarter. Below this threshold, you are considered a small supplier, and registration is optional. However, certain activities require registration starting from the first dollar, including the for-hire transportation of passengers and, for the QST, the retail sale of tobacco, fuel, or alcoholic beverages.

What are the GST and QST rates in 2026?

The federal GST is 5% and the QST is 9.975%, each calculated on the pre-tax sales price, for a combined rate of 14.975%. On a $1,000 invoice, you collect $50 in GST and $99.75 in QST, for a total of $1,149.75.

Who administers the GST in Quebec, the CRA or Revenu Québec?

In Quebec, Revenu Québec administers the GST on behalf of the Canada Revenue Agency. You therefore register for both taxes with Revenu Québec, file a single return that combines the two taxes, and make your payment in one place. This is unique to Quebec: elsewhere in Canada, the GST or HST is handled directly with the CRA.

How do you calculate GST and QST on an invoice?

Each tax is calculated separately on the pre-tax price; since 2013, the QST no longer applies to the GST. Example: On a $1,000 sale, you add $50 in GST and $99.75 in QST, for a total of $1,149.75. Bankeo’s GST/QST calculator performs the calculation both ways, including when starting with a tax-inclusive amount.

When do you need to file your GST/QST return?

It all depends on your filing frequency. Monthly and quarterly filers must file and pay within the month following the end of the reporting period. Annual filers have 3 months after the end of the fiscal year for a corporation; an individual in business whose fiscal year ends on December 31 must file by June 15 at the latest and pay the balance by April 30. An annual filer whose net tax exceeds $3,000 must also make quarterly estimated payments.

Can you voluntarily register if your revenue is below the $30,000 threshold?

Yes, and it’s often beneficial. Voluntary registration allows you to recover, through ITCs and ITRs, the GST/QST paid on equipment, software, and startup costs even before you reach the threshold, especially if you make significant investments before your first sales. In return, you must collect taxes and file your returns on time.

Official sources

1. Revenu Québec, GST/HST, and QST for Businesses
2. Revenu Québec, GST and QST Registration
3. Canada Revenue Agency, GST/HST for Businesses
4. Ordre des CPA du Québec