Quebec uses a unique dual-tax system: the federal Goods and Services Tax (GST) at 5% plus the Quebec Sales Tax (QST) at 9.975%, for a combined rate of 14.975%. Unlike most provinces that use the harmonized HST system, Quebec administers its own provincial tax through Revenu Québec.
Use the calculator below to find the total sales tax on any purchase in Quebec, or reverse-calculate the pre-tax amount from a total.
How Quebec sales tax works
Quebec is the only province that charges its own provincial sales tax (QST) separately from the federal GST, rather than using the HST system. This means:
- GST (5%) is collected by the Canada Revenue Agency (CRA)
- QST (9.975%) is collected by Revenu Québec
- Businesses in Quebec must register for and remit both taxes separately
- QST is calculated on the selling price before GST (not on top of GST)
The combined rate of 14.975% is slightly below the 15% HST charged in the Atlantic provinces and close to Ontario’s 13% HST.
Quebec sales tax on common purchases
| Purchase | Price | GST (5%) | QST (9.975%) | Total Tax | Total Cost |
|---|---|---|---|---|---|
| Groceries (taxable) | $100 | $5.00 | $9.98 | $14.98 | $114.98 |
| Electronics | $500 | $25.00 | $49.88 | $74.88 | $574.88 |
| Furniture | $1,500 | $75.00 | $149.63 | $224.63 | $1,724.63 |
| Used car | $15,000 | $750.00 | $1,496.25 | $2,246.25 | $17,246.25 |
| Renovation | $25,000 | $1,250.00 | $2,493.75 | $3,743.75 | $28,743.75 |
What is exempt from QST in Quebec?
Many essential goods and services are exempt from both GST and QST:
Zero-rated (0% GST and 0% QST):
- Basic groceries (milk, bread, meat, fruits, vegetables)
- Prescription medications
- Medical devices (hearing aids, wheelchairs, prosthetics)
- Exports
QST-exempt:
- Most health and dental services
- Childcare services
- Educational services (tuition)
- Financial services (banking, insurance)
- Residential rent
- Used residential property resales
QST-exempt items unique to Quebec:
- Books (print — a Quebec-specific exemption)
- Children’s clothing and footwear priced under $30
How Quebec sales tax compares to other provinces
| Province | GST | PST/QST/HST | Combined Rate |
|---|---|---|---|
| Alberta | 5% | 0% | 5.0% |
| Quebec | 5% | 9.975% QST | 14.975% |
| Ontario | — | 13% HST | 13.0% |
| British Columbia | 5% | 7% PST | 12.0% |
| Saskatchewan | 5% | 6% PST | 11.0% |
| Manitoba | 5% | 7% RST | 12.0% |
| Nova Scotia | — | 15% HST | 15.0% |
| New Brunswick | — | 15% HST | 15.0% |
| Newfoundland | — | 15% HST | 15.0% |
| PEI | — | 15% HST | 15.0% |
Quebec’s 14.975% sits between Ontario’s 13% and the 15% HST in Atlantic Canada. On a $50,000 vehicle, the difference between Quebec and Alberta is nearly $5,000 in sales tax.
QST rebates and credits
Quebec residents can benefit from several tax credits related to sales tax:
- GST/HST credit — quarterly federal payment for lower-income individuals and families
- QST credit (Solidarity Tax Credit) — Quebec’s own credit for lower-income residents, paid monthly through the Solidarity Tax Credit which also covers housing costs
- New housing rebate — partial GST and QST rebate on newly constructed homes under certain price thresholds
For more on Quebec taxes, see the Quebec tax brackets guide and the Quebec mortgage rates page.
Frequently asked questions
What is the sales tax rate in Quebec?
Quebec charges 5% GST plus 9.975% QST for a combined rate of 14.975%.
What is QST?
QST (Quebec Sales Tax) is Quebec’s provincial sales tax at 9.975%, administered separately by Revenu Québec rather than through the federal HST system.
What items are exempt from QST?
Basic groceries, prescription medications, medical devices, health and dental services, childcare, education, and residential rent are exempt. Quebec also exempts books and children’s clothing under $30.
Related guides
- Quebec tax brackets
- Quebec mortgage rates
- Ontario sales tax calculator
- Alberta sales tax calculator
- Saskatchewan sales tax calculator
- Sales tax calculator
