Getting Your GST and QST Tax Numbers in Quebec (2026)
Your business must generally obtain its GST/QST tax numbers as soon as its taxable sales exceed $30,000 in a single calendar quarter or over the four preceding calendar quarters — that is the small supplier threshold. Registration is done with Revenu Québec, which administers both taxes in Quebec, and it is separate from your NEQ. Here is who must register, when to charge GST (5%) and QST (9.975%), the common exceptions and the mistakes to avoid.
Who must register for the GST and QST files?
You must register for the GST and QST files as soon as your taxable sales exceed $30,000 in a given calendar quarter or over the four calendar quarters that precede it. Below that threshold, you are a "small supplier": registration is optional, but often worthwhile.
Two clarifications: the threshold is measured on taxable supplies, including zero-rated ones, and the test is rolling — every calendar quarter counts, not your fiscal year. Notable exception: taxi and ride-sharing drivers must generally register before their very first trip. And the threshold applies to every business form: the freelancer or self-employed worker is subject to it just like a corporation.
Even below $30,000, you can register voluntarily to recover the taxes paid on your business expenses — input tax credits (ITCs) on the GST side, input tax refunds (ITRs) on the QST side. Often worthwhile if you are investing at startup; in return, you charge the taxes and file your returns.
When do you start charging GST and QST?
You charge GST and QST from the moment you are registered — or starting with the sale that pushes you past $30,000 within a single calendar quarter. Charging taxes without being registered is prohibited, and registering late can force you to remit taxes you never collected.
Two possible scenarios:
- Exceeding the threshold within a single calendar quarter: you immediately lose small supplier status, and the sale that crosses the threshold is generally already taxable.
- Exceeding it over four consecutive quarters (without exceeding it in any single quarter): you generally keep the status for one more month, giving you time to apply for registration.
When in doubt, register early: taxes not collected after losing the status remain payable. To budget your entire startup, see our incorporation cost guide.
GST at 5% and QST at 9.975%: what will you charge?
In Quebec, a registered business charges 5% GST and 9.975% QST, for a total of 14.975%, both calculated on the selling price. On a $1,000 invoice, you therefore collect $149.75 in taxes, which you then remit to Revenu Québec after deducting your ITCs and ITRs.
| Tax | 2026 rate | Collected for | On a $1,000 invoice |
|---|---|---|---|
| GST | 5% | The federal government | $50.00 |
| QST | 9.975% | The Quebec government | $99.75 |
| Total | 14.975% | — | $149.75 |
To verify an amount in seconds — taxes to add to or extract from a price — use our free GST/QST calculator.
Where to register? Revenu Québec administers both taxes
In Quebec, registration for both taxes is done with Revenu Québec, which administers the GST on behalf of the federal government in addition to the QST. A single process — online, by phone or by form — generally registers you for both files, with no government fees.
Setting up your share corporation? Our Complete package at $697 includes the GST/QST and source deductions registrations, prepared at the same time as your incorporation file.
Incorp-Québec is an incorporation document preparation service: our role is to prepare and file your incorporation documents. For a tax question specific to your situation, consult an accountant or Revenu Québec.
Incorporation + tax numbers: the Complete package at $697
Articles of incorporation, initial declaration with the REQ, official name, GST/QST and source deductions registrations: everything is prepared in a single file, with the $397 government fees included.
NEQ and tax numbers: what is the difference?
The NEQ (Quebec enterprise number) identifies your business in the enterprise register; the GST and QST tax numbers identify it with Revenu Québec. They are separate identifiers: being registered or incorporated does not register you for the taxes, and holding tax numbers does not replace the NEQ.
| Identifier | Who issues it | What it is for | Usual format |
|---|---|---|---|
| NEQ | Registraire des entreprises | Identifying the business in the Quebec enterprise register | 10 digits |
| GST number | Revenu Québec | Collecting and remitting the GST | 9 digits followed by "RT0001" |
| QST number | Revenu Québec | Collecting and remitting the QST | 10 digits followed by "TQ0001" |
In other words: your inc. is born with an NEQ, never with tax numbers — that is a separate process, or included from day one with the Complete package.
Which sales escape the taxes? Exempt and zero-rated supplies
Some sales escape the taxes: exempt supplies (long-term residential rents, most health care services, financial services) and zero-rated supplies, taxable at 0% (basic groceries, exports). The distinction may seem theoretical, but it changes your entitlement to input tax credits.
| Type of supply | Taxes to charge | ITCs/ITRs on your purchases | Common examples |
|---|---|---|---|
| Taxable | GST 5% + QST 9.975% | ✅ Yes | Professional services, goods, consulting |
| Zero-rated (taxable at 0%) | None (0% rate) | ✅ Yes | Basic groceries, exports |
| Exempt | None | ❌ No | Long-term residential rents, most health care and financial services |
If you sell only exempt supplies, you generally cannot register for those activities or recover the taxes paid on your expenses. Zero-rated supplies, however, count toward the $30,000 threshold and give entitlement to ITCs/ITRs.
What are the frequent mistakes (and how to avoid them)?
The costliest mistakes: confusing the NEQ with the tax numbers, charging taxes without being registered, registering too late after crossing the threshold, and forgetting to file your returns. Most come down to one misconception: tax registration is a process separate from incorporation and business registration.
- Charging GST/QST without being registered. It is prohibited: you register first, then you charge.
- Checking the threshold once a year. The $30,000 test is quarterly and rolling; monitor every calendar quarter.
- Overlooking voluntary registration at startup. Big expenses without registration = ITCs and ITRs left on the table.
- Not filing your returns. Once registered, you file according to your assigned frequency, even with no sales.
- Leaving the numbers off your invoices. It is your GST and QST numbers — not your NEQ — that must appear on them.
- Calculating the taxes by hand. Rounding errors add up; our GST/QST calculator gives the exact amount in one click.
FAQ — GST/QST tax numbers: your questions
What is the difference between the NEQ and the tax numbers?
The NEQ, issued by the Registraire des entreprises, identifies your business in the Quebec public register. The GST and QST numbers, issued by Revenu Québec, are used to collect and remit the sales taxes. Three separate identifiers, three separate processes.
Can I register for GST/QST before reaching $30,000?
Yes, voluntary registration is allowed below the small supplier threshold and gives entitlement to ITCs and ITRs on your expenses — often advantageous at startup. In return, you charge the taxes and file your returns, even below $30,000 in sales.
How much does it cost to obtain the tax numbers?
Registration carries no government fees with Revenu Québec. With our Complete package at $697, the GST/QST and source deductions registrations are prepared along with your incorporation file.
What happens if I exceed $30,000 without registering?
The taxes generally become payable as soon as you lose small supplier status, whether you charged them or not — Revenu Québec can claim them, with possible interest and penalties. Regularize quickly, ideally with an accountant.
Do I have to charge GST and QST to a client outside Quebec?
It depends on the place-of-supply rules: for a client in another province, it is generally the GST or that province's HST that applies; exports outside Canada are often zero-rated. Confirm your situation with an accountant or Revenu Québec.
Is my newly incorporated company automatically registered for the taxes?
No. Incorporation assigns an NEQ to your company, but no tax numbers: registration for the GST/QST files is a separate process, subject to the same $30,000 threshold. The Complete package at $697 includes it at the time of incorporation. For the decision itself, see When to incorporate in Quebec?
Tax numbers from day one of your inc.
You now know the threshold, the 2026 rates and the pitfalls to avoid. When launching a share corporation, the simplest route is to settle everything at once: all-inclusive incorporation at $497, or the Complete package at $697 — official name and GST/QST registrations prepared along with your articles.
Your Québec inc. with its tax numbers on the way — $697
$397 government fees included, articles of incorporation, initial declaration with the REQ, official name, GST/QST and source deductions registrations: a form of about 20 minutes and everything is underway.