Tax calculator — Quebec — GST & QST
Calculate sales taxes for Quebec and every Canadian province.
Incorporating in Quebec: the 4 options compared
2026 rates — Registrar government fees included in the totals.
| Method | Total cost (first year) | Time and effort | What’s included |
|---|---|---|---|
| Doing it yourself with the Registrar | $397+ your time and the risk of errors | Several hours on the government portal, with no guidance | Nothing is prepared for you: articles, forms and initial declaration to draft on your own — any mistake is on you |
| Incorp-Québec — Essential packageRecommended | $497 all-in$397 government fees included | Online form in about 20 minutes — we prepare, verify and file everything for you | Articles of incorporation, initial declaration with the REQ, NEQ, numbered company, directors’ and shareholders’ declaration |
| Other online services | $840 to $950approximately, all-in | Comparable online process, higher price | Similar offers, with options and fees often billed extra |
| Lawyer or notary | $750 to $3,500depending on file complexity | By appointment, on the firm’s timeline | Personalized legal advice — relevant for complex structures (shareholder agreements, trusts, estate freezes) |
GST/QST Sales Tax Calculator 2026 — Québec
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 (examples)
- Taxi / ride-sourced transport: registration required regardless of amounts.
- Certain sectors (e.g. new tire retailers, tobacco, road vehicles other than capital property) have specific obligations.
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?
As soon as your worldwide taxable sales exceed $30,000 over four consecutive calendar quarters ($50,000 for a public service body). Below that threshold you are a “small supplier” and registration is optional. 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.