Add or subtract GST and QST from any amount—instantly.
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Enter the subtotal or total including tax, and specify whether tax is already included.
The calculator automatically applies the GST (5%) and the QST (9.975%) in accordance with the 2026 rules.
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In Quebec, two sales taxes are applied to most goods and services: the GST (Goods and Services Tax), which is a federal tax, and the QST (Quebec Sales Tax), which is a provincial tax. Understanding how they work is essential for accurate billing and for claiming back taxes paid on business purchases.
Since January 1, 2013, the QST has been calculated directly on the subtotal before GST, rather than on the subtotal including GST. This harmonization has simplified billing and slightly reduced the combined total, which has dropped from approximately 14.98% to 14.975%. For a $100 product, the GST is $5.00 and the QST is $9.975, for a total of $114.975.
A taxable sale (the majority) includes GST and QST at the full rate. A zero-rated sale (basic groceries, prescription drugs, exports) is charged at 0% GST and QST, but the business can still claim its ITCs and RTI. An exempt sale (health services, childcare fees, long-term residential rentals, financial services) is not subject to any tax, and the business cannot claim input taxes paid on inputs related to these sales.
| Element | Value 2026 |
|---|---|
| GST rate (federal) | 5,00 % |
| QST Rate (Quebec) | 9,975 % |
| Combined rate | 14,975 % |
| Small supplier threshold (4 quarters) | 30 000 $ |
| Extraction multiplier (including tax vs. excluding tax) | 1,14975 |
| TPS Extraction Splitter (Standalone) | 1,05 |
Sources: Revenu Québec, Canada Revenue Agency (rates effective in 2026).
In Quebec in 2026, the GST rate is 5.00% and the QST rate is 9.975%, for a combined rate of 14.975%. These rates have remained stable for several years. Certain goods are taxed differently: books are taxed at 5% (GST only, no QST), basic groceries are tax-free at 0%, and health services are exempt.
To calculate the taxes on a total amount including tax, divide the total by 1.14975 to get the subtotal before tax. The difference represents the sum of the GST and the QST. To calculate each tax separately, multiply the subtotal by 5% for the GST, then by 9.975% for the QST. Our calculator performs these calculations automatically.
Any Quebec business with taxable sales exceeding $30,000 over four consecutive quarters must register for the GST and QST and collect these taxes from its customers. Registration is handled by Revenu Québec, which administers both taxes under a single account. Once registered, the business files periodic returns and remits the net taxes.
Small supplier status applies to businesses with taxable revenue of less than $30,000 over four consecutive quarters. These businesses are not required to register for the GST and QST and therefore do not collect these taxes. However, they cannot claim ITCs/RITCs on their purchases.
Input tax credits (ITCs) and input tax refunds (ITRs) allow a registered business to recover the GST and QST paid on its business expenses. In practice, the business deducts its ITCs/ITRs from the GST and QST it has collected on its sales. If the taxes paid exceed the taxes collected, Revenu Québec refunds the difference.
Bankeo connects Quebec entrepreneurs with accountants who specialize in GST, QST, tax returns, and bookkeeping. The service is free for entrepreneurs. Our team understands your situation, your industry, and your needs, and then connects you with qualified accountants who can handle your tax returns and your overall tax strategy.
A comprehensive guide to Quebec taxes for small and medium-sized businesses.
Read the article →Registration steps, required documents, and deadlines.
Read the article →Calculation, frequency, and reporting requirements.
Read the article →How to claim a refund for taxes paid on your business purchases.
Read the article →Bankeo connects Quebec entrepreneurs with accountants who specialize in tax, GST, QST, and tax returns. Free service, quick response.
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