Tax calculator — Quebec — GST & QST
Calculate sales taxes for Quebec and every Canadian province.
Comparison · 2026 rates
Incorporating in Quebec: all your options compared
Registrar government fees included in the totals.
| Registraire des entreprises (you do the filings) | Incorp-Québec (Essential package) | Other online services, lawyer or notary | |
|---|---|---|---|
| Total cost | $397 (government fees)+ your time | $497 all-in$397 government fees includedStart | $750 to $3,500depending on provider and file complexity |
| Your effort and support |
|
|
|
| What’s included |
|
|
|
| Method | Total cost | Your effort and support | What’s included |
|---|---|---|---|
| Registraire des entreprises (you do the filings) | $397 (government fees)+ your time |
|
|
| Incorp-Québec (Essential package) | $497 all-in$397 government fees includedStart |
|
|
| Other online services, lawyer or notary | $750 to $3,500depending on provider and file complexity |
|
|
Quebec Sales Tax Calculator 2026 — GST 5% + QST 9.975%
In Quebec, most goods and services supplied in the course of a commercial activity are subject to GST (5%) and QST (9.975%), subject to exceptions. This guide, inspired by Revenu Québec’s IN-203, covers: registration (including the $30,000 small-supplier threshold), supply classification (taxable, zero-rated, exempt), charging and calculating tax, time of supply, invoice requirements, ITCs/RITCs, simplified (GST) and quick (QST) methods, returns/payments, penalties/interest, and special cases (ride-sharing, tires, tobacco, vehicles, NPOs), including practical notes for freelancers and self-employed individuals.
On this page: Rates and calculation · Registration · Taxable, zero-rated, exempt · Invoicing · Recovering taxes (ITCs/RITCs) · Accounting methods · Filing and paying · Freelancers · Special cases · FAQ
The essentials: rates and calculation
The rates in force (2026)
| Tax | Rate | Collected for |
|---|---|---|
| GST | 5% | Federal government |
| QST | 9.975% | Québec government |
| Combined burden | 14.975% | — |
QST is calculated on the price before GST: the two taxes apply in parallel, never one on top of the other.
Charging and calculating tax correctly
Informing the customer
- Clearly indicate GST/QST on the invoice, contract, or display (if “plus tax”, show rates; if “tax included”, state it and show tax breakdown on the invoice).
Two accepted calculation methods
- Two-step
- GST (5%) on the price.
- QST (9.975%) on the price (not on price + GST).
- POS systems may use 9.97% rounding if equipment cannot use three decimals; invoices should still reference 9.975%.
- One-step
- Apply a combined 14.975% rate — display must still break out 5% and 9.975% on the invoice; do not show a rounded “combined rate” as the only rate line.
Rounding
- Amounts ≥ 0.005 round to $0.01.
- Taxes may be computed on the invoice total rather than line-by-line, then rounded.
Do you need to register?
The small supplier rule ($30,000 threshold)
- A person whose total taxable supplies (including zero-rated) do not exceed $30,000 in a given calendar quarter nor in the sum of the four previous calendar quarters is a small supplier.
- Exclusions apply (e.g. sale of capital property).
- Ceasing to qualify:
- If the threshold is exceeded in one quarter, small-supplier status ends immediately (supplies causing the excess and later supplies become taxable).
- If exceeded over four quarters, status ends at the end of the following month.
- A small supplier may voluntarily register (but must then collect/remit for at least one year).
Mandatory registration regardless of turnover
Six activities override the threshold, and the application must be filed before your first taxable sale:
- a taxi business — which covers two independent cases: passenger transport by taxi or similar vehicle at regulated fares, and passenger transport for a fee by motor vehicle arranged or coordinated through an electronic platform (commercial ride-sharing);
- non-resident performers selling admissions in Canada;
- in Québec, retail sales of tobacco and retail sales of fuel;
- in Québec, supplies of alcoholic beverages (unless you hold a reunion permit in force);
- in Québec, sales of new tires or road vehicles other than your own capital property, and the long-term leasing of road vehicles;
- selected listed financial institutions, which are administered by the CRA rather than Revenu Québec for both taxes.
This forced registration applies only to the activity concerned — you remain a small supplier for your other activities. And apart from passenger transport, these are Québec-only obligations: you would charge QST without charging GST.
Ready to register? The step-by-step — where to register, the documents required, the difference between the NEQ and your tax numbers — is detailed in our guide to getting your GST/QST tax numbers.
Where is the supply deemed to take place?
- QST applies to supplies of goods/services located in Quebec.
- GST generally applies across Canada (HST rules apply in some provinces).
- Place of supply depends on the type of transaction (tangible goods, services, real property, delivery, installation, customer address, etc.).
Taxable, zero-rated or exempt
General rule
- By default, a supply is taxable (GST + QST) unless it is expressly zero-rated or exempt.
- Classification drives tax collection and ITC/RITC eligibility.
Taxable (GST 5% + QST 9.975%)
- Common goods and services in a commercial activity: retail, professional services, IT, design, marketing, food service, lodging, fuel, clothing, equipment, commercial rent, etc.
Zero-rated (0%)
- Some goods/services are taxable at 0% (e.g. certain exports, specific prescribed supplies).
- No tax is collected, but related inputs may still yield ITCs/RITCs because the activity remains “taxable” at 0%.
Exempt
- Special categories (e.g. certain financial services, some residential rents, health/education in specific conditions).
- No tax collected and, generally, no ITCs/RITCs on inputs used exclusively in exempt activities.
Charging and invoicing
Minimum invoice contents
- Supplier legal name and contact; GST and QST numbers if registered.
- Invoice date; unique identifier.
- Customer name (as required).
- Clear description, quantities, unit prices, discounts.
- GST and QST shown separately with amounts.
- Subtotal, GST, QST, total payable.
- Useful: payment terms, late fees, delivery, warranty, IP licences, etc.
Time of supply (when to charge tax)
- Tax is generally payable on the earliest of:
- delivery of goods or performance of services (or portion delivered/billed),
- payment received,
- invoice date.
- For milestone or progress billing, charge as deliveries or payments occur.
- Reimbursed expenses may need different treatment (agent vs principal).
Recovering the taxes you pay: ITCs and RITCs
General principles
- ITCs and RITCs recover tax paid on inputs used to make taxable supplies (including zero-rated).
- No ITCs/RITCs on inputs used only in exempt activities.
- Mixed inputs may require a reasonable prorated allocation.
Common eligible expenses (if linked to taxable activity)
- Equipment, software/SaaS, subcontractors, business insurance, bank fees tied to operations, marketing, travel, commercial rent, etc.
- Capital property: specific rules and adjustments.
- Home office: prorated by area and actual business use.
Choosing an accounting method
Simplified method (ITCs) — GST
- Simplifies ITC calculation for eligible businesses using percentages by activity type.
- Eligibility, elections, and formulas must be followed.
- Pros: less line-by-line tracking; cons: may be less precise.
Quick method — QST
- For eligible businesses (thresholds), simplifies net QST by applying a quick rate instead of tracking every RITC.
- You still collect regular QST (9.975%) from customers.
- Evaluate against your margin and input mix.
Filing and paying
Reporting periods, deadlines and corrections
Frequency (assigned by the tax authorities based on volume)
- Monthly, quarterly, or annual.
- Frequency may change if revenue changes.
Deadlines and methods
- Electronic filing encouraged (My Business Account / online services).
- Payment due with the return (bank transfer, etc.).
- Instalments in some situations.
Corrections
- File amended returns or adjust subsequent periods per applicable rules.
- If you retroactively exceed the $30,000 threshold, regularize (taxes, interest).
Penalties and interest
- Interest on late payment.
- Penalties for late filing, failure to register when required, failure to collect/remit, inaccurate information, poor records.
- Voluntary disclosure may reduce impact.
Practical tips for freelancers and the self-employed
Invoicing under your own name or through your corporation? The full picture of the status — definition, taxes, incorporation — is in our freelancer guide for Québec. The habits below prevent most problems.
- Track taxable sales monthly and projected pipeline to anticipate threshold dates.
- Track the $30,000 threshold; plan registration date and client communications.
- If registering voluntarily: update quotes, contracts, and invoice templates (tax mentions, GST/QST numbers).
- Use templates (quotes, contracts, invoices) with GST/QST mentions and numbers.
- Bookkeeping with tax codes; reconcile your business bank account and GST/QST accounts.
- Keep complete records for ITCs/RITCs.
- Assess simplified/quick methods against your margins.
- Calendar filing and payment deadlines.
- When in doubt on classification (exempt vs zero-rated vs taxable), document your analysis or seek advice.
The vocabulary to master
- GST: 5% federal tax on the value of taxable supplies (goods and services).
- QST: Quebec sales tax at 9.975% on the same taxable supplies located in Quebec.
- Supply: sale, lease, licence, or performance of a service.
- Person: individual, corporation, organization, trust, etc.
- Commercial activity: activities that give rise to taxable supplies (including zero-rated), usually carried on regularly.
Special cases
Ride-sourced and taxi transport
- Mandatory registration even below the small-supplier threshold.
- GST/QST on trips; manage platform fees, commissions, disbursements, and statements.
Road vehicles, new tires, tobacco
- Specific charging and reporting rules (eco fees, excise, etc.).
- If you sell these goods (other than capital property), check additional obligations.
NPOs and charities
- Distinct rules with exemptions or partial taxation by activity; verify registration, ITCs/RITCs, and rebate programs.
E-commerce and digital services
- Place of supply and registration can depend on customer location, service type, and presence in Quebec (including simplified registration for non-residents).
Compliance and record-keeping
- Keep compliant invoices, payment proof, contracts, purchase orders.
- Use a chart of accounts with tax codes (GST, QST, non-taxable) and periodic reconciliations.
- Maintain secure archiving and an audit trail.
Quick checklist
- Status: small supplier or registered (GST/QST).
- GST/QST numbers active; online profiles updated.
- Templates for quotes/contracts/invoices (rates, wording, numbers, contact info).
- Calculation method (one-step 14.975% or two-step 5% + 9.975%), rounding.
- Books: chart of accounts, tax codes, sales/purchase registers.
- ITCs/RITCs: rules, proration for mixed inputs, compliant invoices.
- Reporting period and reminders.
- Special sectors (ride-sharing, tires, tobacco, NPOs) reviewed.
- Secure archiving and audit trail.
FAQ — GST/QST in Québec
What is the combined GST and QST rate in 2026?
GST is 5% and QST is 9.975%, for a combined burden of 14.975% on a pre-tax price. The two taxes are calculated in parallel on the selling price — never one on top of the other.
At what sales level do I have to register for the taxes?
The threshold is $30,000 of worldwide taxable sales — yours and those of your associates — and it is tested two ways: over the four preceding calendar quarters, or within a single calendar quarter. Exceed it within one quarter and you stop being a small supplier immediately, and the sale that crosses the threshold is already taxable. The threshold rises to $50,000 for a public service body. Below it, registration is generally optional — but it is mandatory from the first dollar for passenger transport (taxi and platforms), retail sales of tobacco or fuel, supplies of alcoholic beverages, and sales of new tires or road vehicles. The process is explained in our guide to getting your tax numbers.
What is the difference between zero-rated and exempt?
Zero-rated is inside the system at a 0% rate: you charge nothing but recover the taxes paid on your inputs. Exempt is outside the system: nothing charged, nothing recovered — the tax on your purchases becomes a hard cost.
How do I extract the tax from a tax-included amount?
With the official fractions: 5/114.975 (GST) and 9.975/114.975 (QST) when both taxes are included; 5/105 or 9.975/109.975 when only one is. The calculator at the top of this page does the reverse: it computes the taxes to add to a pre-tax price.
Is the Quick Method worthwhile for a consultant?
Often, yes: you collect 14.975% but remit only 3.6% (GST) + 6.6% (QST) of your tax-included sales, giving up ITCs/RITCs on current expenses. If you mostly sell time and ideas, the difference stays in your pocket. Note: accountants, lawyers, actuaries, bookkeepers and financial consultants are excluded. The election is made with form FP-2074.
When do I have to file my tax returns?
One month after the end of the period (monthly and quarterly filers) or three months (annual filers). Watch out: a sole proprietorship whose fiscal year ends December 31 files by June 15, but pays by April 30.
What to do if you disagree
If you believe the amounts on a notice are inaccurate, several remedies exist, in this order:
- Contact Revenu Québec — by phone or in person. The vast majority of files are resolved at this stage.
- File a notice of objection, a contestation or an appeal, following the prescribed procedure and deadlines. You can also apply for the cancellation of, or waiver of, interest, penalties or charges.
- Turn to Revenu Québec’s Bureau de la protection des droits de la clientèle. Note: this recourse neither suspends nor extends the deadlines of the other remedies — you must meet them in parallel to preserve your rights.
- Contact the Québec Ombudsman (Protecteur du citoyen), which handles complaints about the government administration as a whole.
Sources and disclaimer
This content summarizes rules from Revenu Québec’s official document IN-203 (General information on QST and GST/HST). If there is a conflict or your situation is special (non-residents, platforms, capital property, NPOs), official sources and Revenu Québec guidance prevail.
Ready to structure your business properly?
Collecting GST/QST, recovering your ITCs/RITCs, choosing the right accounting method: these decisions are easier to make with the right legal structure from the start. See at what income level incorporation becomes worthwhile or compare your tax burden by status.