GST & QST Calculator
Calculate Canadian Goods and Services Tax (GST) and Quebec Sales Tax (QST) on any purchase amount. Instantly see GST at 5%, QST at 9.975%, combined tax, and total price.
How to use this tool
- Enter pre-tax amount, include gst (5%) and include qst (9.975%) in the fields above.
- Results update instantly as you type — or click Calculate.
- Read your total with tax and the full breakdown beneath it.
⚠ This tool provides general estimates for education only and is not financial, tax or legal advice. Figures may not reflect your situation — verify with a qualified professional.
Formula
GST amount = Pre-tax × 0.05
QST amount = Pre-tax × 0.09975
Total with tax = Pre-tax + GST + QST
How it works
Canada levies a federal Goods and Services Tax (GST) at a flat rate of 5% on most taxable supplies. Quebec additionally levies a provincial sales tax known as QST (taxe de vente du Québec, TVQ) at 9.975%, applied to the pre-tax amount (QST is not charged on top of GST since 2013). The combined effective tax rate in Quebec is therefore 14.975%.
Worked example
Restaurant bill of $100 in Quebec
- Pre-tax amount = $100.00
- GST = $100.00 × 5% = $5.00
- QST = $100.00 × 9.975% = $9.975 ≈ $9.98
- Total tax = $5.00 + $9.98 = $14.98
Total with tax = $114.98
Common mistakes to avoid
- Calculating QST on the GST-inclusive price instead of the pre-tax price: in Quebec, QST is applied to the pre-GST amount, not on top of GST, so stacking both taxes on the gross-up is incorrect.
- Using outdated QST rates: Quebec's QST rate has been 9.975% since 2013, but many older references cite 9.5% or 8.5% from prior years.
- Forgetting that QST is harmonized with GST but administered separately by Revenu Quebec, meaning businesses must file two separate returns unless they qualify for the combined return system.
Key terms
- What is GST?
- The Goods and Services Tax (GST) is Canada's federal value-added tax, currently set at 5%, applied to most goods and services sold in Canada.
- What is QST?
- The Quebec Sales Tax (QST or TVQ) is Quebec's provincial consumption tax at 9.975%, applied to the pre-tax price of taxable goods and services.
- Is QST charged on top of GST?
- Since January 2013, QST is calculated only on the pre-tax amount (not on GST), making the combined Quebec rate 14.975%.
- What goods are GST/QST exempt?
- Basic groceries, prescription drugs, most medical devices, and certain financial services are typically exempt or zero-rated for GST/QST purposes.
Frequently asked questions
- Does GST apply on top of QST in Quebec?
- No. Both GST (5%) and QST (9.975%) are applied to the same pre-tax base, not cascaded. The combined effective tax rate is 14.975%, calculated as (0.05 + 0.09975) x pre-tax price.
- Are there goods or services exempt from QST in Quebec?
- Yes. Exempt supplies include most health care services, educational services, financial services, and residential rent. Basic groceries and prescription drugs are zero-rated for GST but follow similar exemption treatment under QST. The lists are broadly aligned but not identical.
- Who collects and administers QST?
- Revenu Quebec administers QST on behalf of the provincial government. Unlike other Canadian provinces that use the Harmonized Sales Tax (HST) collected by the CRA, Quebec retained its own sales tax administration, requiring Quebec-registered businesses to deal with both federal (CRA) and provincial (Revenu Quebec) tax authorities.