Quebec Sales Tax: 9.975% QST + 5% GST
Quebec sales tax is 14.975%: the 5% federal GST plus the 9.975% Quebec sales tax (QST). Both are calculated on the pre-tax price, and for businesses located in Quebec, Revenu Québec administers both, through one registration and one combined return.
| Quebec sales tax (2026) | Rate | Calculated on |
|---|---|---|
| GST | 5% | Price before tax |
| QST | 9.975% | Price before tax (not on the GST) |
| Combined | 14.975% |
A $100 sale: $5.00 GST + $9.98 QST = $114.98. Rates confirmed against the CRA rates page on 1 November 2026. Our GST/HST calculator handles QST, including reverse calculations.
Short answer: a Quebec business registers for GST and QST together with Revenu Québec once its taxable sales pass $30,000, charges 14.975% to Quebec customers and only GST or HST to the rest of Canada. A business in another province has to charge QST once its sales to Quebec consumers pass $30,000 in 12 months, through Quebec’s specified (simplified) registration.
Quebec sales tax quick facts
Section titled “Quebec sales tax quick facts”| Quebec | |
|---|---|
| Rates | 5% GST + 9.975% QST = 14.975% |
| Administered by | Revenu Québec (both taxes, for Quebec businesses) |
| Registration threshold | $30,000 of taxable sales (same small-supplier test as GST) |
| Numbers | GST: 9-digit BN + RT0001. QST: 10 digits + TQ0001 |
| Return | One combined GST/QST return to Revenu Québec |
| Sellers elsewhere in Canada | Specified QST system once sales to Quebec consumers pass $30,000 in 12 months |
| Marketplaces | Platforms such as Etsy collect GST and QST for sellers who aren’t registered |
Who charges QST
Section titled “Who charges QST”| Your situation | Charge QST? | What to do |
|---|---|---|
| Quebec business, taxable sales $30,000 or less | No | Small supplier. Optional registration |
| Quebec business, over $30,000 | Yes | Register for GST and QST with Revenu Québec |
| Business in another province, sales to Quebec consumers $30,000 or less in 12 months | No | Charge 5% GST only (if GST/HST-registered) |
| Business in another province, over $30,000 to Quebec consumers | Yes | Register under the specified QST system |
| Business in another province storing stock in Quebec | Yes | General QST registration, not the specified system |
| Selling only through Etsy or Amazon, not registered | No | The platform collects |
What it means for businesses based in Quebec
Section titled “What it means for businesses based in Quebec”One authority for both taxes
Section titled “One authority for both taxes”Quebec is the one province where the CRA isn’t your contact for GST. Businesses located in Quebec register for both GST and QST with Revenu Québec, usually online through Revenu Québec’s services for businesses. That’s separate from registering your business with the Registraire des entreprises, which a sole proprietor trading under their own first and last name doesn’t need. Step by step: how to register for GST and QST in Quebec. You file one combined GST/QST return covering both taxes, on the same schedule.
The registration test mirrors the federal one: once your worldwide taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters, you must register and start charging both taxes. See the small supplier threshold guide for how the two tests work.
Selling to Quebec customers
Section titled “Selling to Quebec customers”Charge 5% GST and 9.975% QST on taxable sales, each on the pre-tax price, and show both on the receipt with your GST and QST numbers. You claim back GST on business costs as input tax credits and QST as input tax refunds (ITRs).
Selling to the rest of Canada
Section titled “Selling to the rest of Canada”QST only applies to supplies made in Quebec. Ship a sweater from Montreal to Ottawa and you charge 13% Ontario HST, no QST. To Vancouver, 5% GST, plus BC PST only if you’re registered for it. Selling across Canada covers when other provinces’ sales taxes kick in.
Selling to the US
Section titled “Selling to the US”Exports are zero-rated for both GST and QST. Keep proof the goods left Canada. For duties, tariffs and US sales tax, see shipping to the US from Canada.
What it means for sellers outside Quebec
Section titled “What it means for sellers outside Quebec”Since 1 September 2019, Canadian businesses outside Quebec have had to collect QST on sales to Quebec consumers once those sales get big enough. You must register under the specified QST system if all of these apply:
- you’re located in Canada but outside Quebec,
- you’re registered for GST/HST under the regular system,
- you sell taxable goods, intangibles (such as downloads) or services to specified Québec consumers, meaning buyers who aren’t registered for QST under the general system,
- those sales add up to more than $30,000 over 12 months.
The specified system is a lighter registration: you collect and remit QST, but you can’t claim input tax refunds. If a Quebec business customer gives you its general-system QST number, you don’t charge it QST.
If you store goods in Quebec (for example in a Montreal 3PL), ship from and deliver within Quebec, or deliver into Quebec other than by mail or courier, the specified system isn’t available: you must register under the general QST system once over $30,000.
Zero-rated for QST
Section titled “Zero-rated for QST”Some items are zero-rated for QST but still pay the 5% GST, so Quebec customers pay 5% rather than 14.975%:
| Item | GST | QST |
|---|---|---|
| Printed books with an ISBN | 5% | 0% |
| Baby diapers and children’s training pants | 5% | 0% |
| Breastfeeding items, breast pumps, baby bottles and liners | 5% | 0% |
| Basic groceries | 0% | 0% |
| Children’s clothing | 5% | 9.975% |
| Wet wipes, nipple cream | 5% | 9.975% |
Revenu Québec changed the QST treatment of some food products from 15 July 2026, so grocery and snack sellers should check its current zero-rating list.
Worked example: a Montreal leather studio
Section titled “Worked example: a Montreal leather studio”Atelier Boréal makes leather bags in Montreal and sells them on Shopify. It’s registered for GST and QST with Revenu Québec. Three orders for a $200 bag, plus a printed lookbook with an ISBN that sells for $40:
| Order | GST/HST | QST | Customer pays |
|---|---|---|---|
| $200 bag to Quebec City | $10.00 GST | $19.95 | $229.95 |
| $40 lookbook to Laval | $2.00 GST | $0 (zero-rated for QST) | $42.00 |
| $200 bag to Toronto | $26.00 HST (13%) | $0 | $226.00 |
| $200 bag to Boston, US | $0 | $0 | $200.00 |
The other side: an Ottawa knitwear brand
Section titled “The other side: an Ottawa knitwear brand”Rideau Knitwear sells sweaters from Ottawa through WooCommerce. Across the river, Gatineau and Montreal are big markets: over the last 12 months it sold $34,000 to Quebec consumers. That’s over $30,000, so it registers under the specified QST system and adds 9.975% QST to sweaters shipped to Quebec, on top of the 5% GST it already charges. A $120 sweater to Sherbrooke now costs the customer $120 + $6.00 GST + $11.97 QST = $137.97. Its wholesale orders to Quebec boutiques that give a QST number stay QST-free.
Edge cases
Section titled “Edge cases”- Digital products and online courses sold to Quebec consumers count toward the $30,000 specified-system threshold, whether you’re elsewhere in Canada or abroad.
- Etsy and other platforms: sales through a platform that collects QST for you don’t need your own QST registration.
- Quebec businesses buying from you: check their QST number with Revenu Québec’s registry before dropping QST from an invoice.
- Quick Method: Revenu Québec has its own Quick Method rates for QST, separate from the GST/HST Quick Method.