Add or extract GST and QST on any amount - instantly.
Enter the amount before taxes. We add the GST and the QST.
Indicate the subtotal or total taxes included, and specify if taxes are already included.
The calculator automatically applies GST (5%) and QST (9.975%) according to the 2026 rules.
View the subtotal, GST, QST and total taxes included, ready to use in your invoicing.
In Quebec, two sales taxes are added to most goods and services: the GST (Goods and Services Tax), which is under federal jurisdiction, and the QST (Quebec Sales Tax), which is under provincial jurisdiction. Understanding how they work is essential to invoice correctly and to recoup taxes paid on commercial purchases.
Since January 1, 2013, the QST is calculated directly on the subtotal before GST, and no longer on the subtotal including the GST. This harmonization simplified invoicing and slightly reduced the combined total 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 0% GST and QST, but the business can still claim its ITCs and ITRs. An exempt sale (health services, childcare fees, long-term residential rentals, financial services) does not involve any tax, and the business cannot claim the 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 (TTC to HT) | 1,14975 |
| TPS Extraction Divider Only | 1,05 |
Sources: Revenu Québec, Canada Revenue Agency (rates in effect 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 been stable for several years. Some goods are taxed differently: books are taxed at 5% (GST only, without QST), basic groceries are zero-rated at 0%, and health services are exempt.
To extract taxes from an amount including taxes, divide the total by 1.14975 to get the subtotal before taxes. The difference is the sum of the GST and QST. To isolate each tax, multiply the subtotal by 5% for the GST and then by 9.975% for the QST. Our calculator performs these extractions automatically.
Any Québec business with taxable sales exceeding $30,000 over four consecutive quarters must register for GST and QST and collect these taxes from its customers. Registration is done with Revenu Québec, which manages the two taxes in a single file. Once registered, the company files periodic returns and remits net taxes.
Small supplier status applies to businesses with taxable revenues of less than $30,000 in four consecutive quarters. These businesses are not required to register for GST and QST and therefore do not collect these taxes. However, they cannot claim ITCs/ITRs on their purchases.
ITCs (input tax credits) and ITRs (input tax refunds) allow a registered business to recover the GST and QST paid on its business expenses. In concrete terms, the company deducts its ITCs/ITRs from the GST and QST it collected on its sales. If the taxes paid exceed the taxes collected, Revenu Québec will refund the difference.
Bankeo matches Quebec entrepreneurs with accountants specializing in GST, QST, tax returns and bookkeeping. The service is free of charge for the contractor. Our team understands your situation, industry and needs, and then introduces you to qualified accountants who can manage your returns and overall tax strategy.
The complete operation of Quebec taxes for SMEs.
Read the article →Registration steps, required documents and deadlines to be respected.
Read the article →Calculation, frequency and delivery obligations.
Read the article →How to recover taxes paid on your commercial purchases.
Read the article →Bankeo pairs Quebec entrepreneurs with accountants specializing in taxation, GST, QST and returns. Free service, quick response.
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