Quebec Sales Tax Rate
Complete guide to sales tax in Quebec (QC) for 2026. Combined rate: 14.975%.
Combined Rate
14.975%
GST + Quebec Sales Tax (QST)
Federal (GST)
5%
Provincial (QST)
9.975%
Tax on $100
$14.98
Tax Rate Breakdown
Before and After Tax in Quebec
Quick reference for common purchase amounts at 14.975% combined rate
| Before Tax | GST (5%) | QST (9.975%) | Total Tax | After Tax |
|---|---|---|---|---|
| $100.00 | $5.00 | $9.98 | $14.98 | $114.98 |
| $500.00 | $25.00 | $49.87 | $74.88 | $574.88 |
| $1,000.00 | $50.00 | $99.75 | $149.75 | $1,149.75 |
| $5,000.00 | $250.00 | $498.75 | $748.75 | $5,748.75 |
Tax-Inclusive Price Breakdown
If the total price already includes tax, here is how it breaks down
| Total (incl. tax) | Tax Included | Price Before Tax |
|---|---|---|
| $100.00 | $13.02 | $86.98 |
| $500.00 | $65.12 | $434.88 |
| $1,000.00 | $130.25 | $869.75 |
| $5,000.00 | $651.23 | $4,348.77 |
Sales Tax Comparison Across Canada
How Quebec's 14.975% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. QC |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -9.975% |
| Northwest Territories (NT) | GST | 5% | $50.00 | -9.975% |
| Nunavut (NU) | GST | 5% | $50.00 | -9.975% |
| Yukon (YT) | GST | 5% | $50.00 | -9.975% |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | -3.975% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | -2.975% |
| Manitoba (MB) | GST+PST | 12% | $120.00 | -2.975% |
| Ontario (ON) | HST | 13% | $130.00 | -1.975% |
| Nova Scotia (NS) | HST | 14% | $140.00 | -0.975% |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | -- |
| New Brunswick (NB) | HST | 15% | $150.00 | +0.025% |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | +0.025% |
| Prince Edward Island (PE) | HST | 15% | $150.00 | +0.025% |
Sales Tax in Quebec: A Complete Guide
Quebec applies a unique dual tax system: the federal 5% GST plus the Quebec Sales Tax (QST) at 9.975%, for a combined rate of 14.975%. The QST is administered by Revenu Quebec rather than the CRA, making Quebec the only province that collects its own consumption tax independently.
The QST generally mirrors the GST in terms of what is taxable, exempt, and zero-rated, but there are notable differences. Quebec has unique rules for certain supplies, including the taxation of some financial services differently from other provinces. Businesses operating in Quebec must register separately for QST with Revenu Quebec in addition to their federal GST registration. Input tax refunds (ITRs) for QST are claimed through Revenu Quebec, not the CRA.
Quebec's QST has evolved considerably since its introduction. Originally the Quebec Sales Tax operated as a separate retail-level tax, but it was reformed in 1991 to align more closely with the GST as a value-added tax. In 2013, Quebec and the federal government reached an agreement to substantially harmonize the QST with the GST, though Quebec retained administrative control. The QST rate has changed multiple times, reaching the current 9.975% on January 1, 2013. Quebec's independent administration allows the province to maintain tailored exemptions and rebate programs that reflect provincial priorities.