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Official 2026 Tax Guide

Quebec Reverse GST + QST Calculator: Find Original Price

Need to remove GST + QST from a total in Quebec? Use our free 14.975% reverse GST + QST calculator to instantly extract tax and find the exact original price before tax.

SOURCE: LIVE RATES DATABASE & OFFICIAL AUTHORITIES
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The official GST + QST rate for Quebec is pre-filled based on the latest regional guidelines.

Federal Rate

5.00%

Provincial Rate

9.98%

Combined Rate

14.98%

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Update: Apr 2026

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Ritu Sharma

Tax Research Analyst specializing in global tax compliance and rate tracking.

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Umesh Kant Sharma

Senior Revenue Technologist with over 15 years of financial systems expertise.

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Verified against official 2026 revenue schedules for Quebec.

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Understanding Quebec's Sales Tax System

Quebec has the most distinctive tax structure in Canada. Unlike most provinces that either harmonized with the federal GST or collect PST separately, Quebec administers its own provincial tax — the Quebec Sales Tax (QST) — at 9.975%, which is collected alongside the federal GST of 5%. The combined effective rate is 14.975%, making Quebec one of the highest-taxed provinces in Canada for consumption.

What makes Quebec truly unique is that QST is calculated on top of the GST-included price, not on the pre-tax price. In practice, this "tax on tax" calculation means the QST base is slightly broader than the GST base, resulting in the non-round 14.975% effective rate. Quebec's QST is administered by Revenu Québec — a separate provincial tax agency — rather than the Canada Revenue Agency, meaning Quebec businesses must often deal with two separate tax authorities (CRA for GST, Revenu Québec for QST).

Why Reverse Tax Calculation Matters in Quebec

Quebec's dual-tax system creates unique compliance challenges for businesses. While other provinces' harmonized systems mean a single CRA return, Quebec businesses must file both a GST return with the CRA and a QST return with Revenu Québec. Understanding which authority to contact, which credits to claim from which agency, and how to correctly report on both returns requires careful attention to Quebec's specific rules.

For consumers, the practical impact is a 14.975% effective rate on most taxable purchases — the second-highest combined rate among Canadian provinces. Accurately reverse-calculating the pre-tax price from a Quebec receipt, where both GST and QST appear as separate line items, is a practical financial skill for any Quebec resident, business owner, or visitor.

GST + QST Rates Across Quebec

City / Region
Montreal
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Quebec City
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Laval
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Gatineau
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Longueuil
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Sherbrooke
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Saguenay
GST
5.00%
QST
9.975%
Combined Rate
14.975%
City / Region
Trois-Rivières
GST
5.00%
QST
9.975%
Combined Rate
14.975%

Common Exemptions & Zero-Rated Supplies in Quebec

  • Basic groceries — zero-rated for GST, exempt for QST
  • Prescription drugs — zero-rated / exempt
  • Most health care services — exempt from both GST and QST
  • Most educational services — exempt from both
  • Residential rent — exempt
  • Financial services (most) — exempt
  • Used residential property sales — exempt
  • Child care services — exempt

Real-World Reverse Calculation Example

You purchased electronics in Montreal, Quebec for $1,149.75 total (including both GST and QST at the combined 14.975% rate).

  • Convert combined rate: 14.975% ÷ 100 = 0.14975
  • Add 1: 1 + 0.14975 = 1.14975
  • Divide: $1,149.75 ÷ 1.14975 = $1,000.00 (pre-tax price)
  • Total tax: $1,149.75 − $1,000.00 = $149.75
  • GST portion: $1,000.00 × 5% = $50.00
  • QST portion: $149.75 − $50.00 = $99.75
  • Pre-tax price: $1,000.00 | GST: $50.00 | QST: $99.75 | Total Tax: $149.75

Quebec GST + QST Compliance & Filing

Quebec businesses must register with both the CRA (for GST) and Revenu Québec (for QST). The GST registration threshold is $30,000 in annual taxable supplies (same as other provinces). Quebec has its own QST registration threshold, also at $30,000. Revenu Québec administers QST returns separately — businesses file QST returns directly with Revenu Québec online at revenuquebec.ca. GST returns continue to be filed with the CRA. Filing periods are generally aligned between the two authorities.

Official Citations & Sources

Frequently Asked Questions — Quebec GST + QST

Quebec's 14.975% rate is the result of applying QST on the GST-inclusive price. The QST rate of 9.975% is applied after GST is added, creating a 'tax on tax' effect. When calculated from the pre-GST price: 5% GST + 9.975% QST on the GST-inclusive price = effectively 14.975% of the original price.
No. In Quebec, GST returns are filed with the Canada Revenue Agency (CRA), while QST returns are filed separately with Revenu Québec. This dual-agency system is unique to Quebec among Canadian provinces.
Basic groceries are exempt from QST in Quebec (similar to GST zero-rating). Prepared food, restaurant meals, and certain packaged foods are taxable at the full combined rate of 14.975%.
Businesses with $30,000 or more in annual taxable supplies must register for QST with Revenu Québec — the same threshold as the federal GST. Both registrations are required for Quebec businesses above this threshold.
On Quebec receipts, GST and QST are usually shown as separate line items. If only the total is shown, use the combined 14.975% rate for reverse calculation. To find just QST: Pre-tax price × 9.975% = QST amount. To find just GST: Pre-tax price × 5% = GST amount.

Understanding Different Tax Jurisdictions

Looking for a different jurisdiction? Compare calculators for other global regions:

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Legal Disclaimer: While we strive to maintain accurate and up-to-date tax rate information from reliable sources, tax rates can change frequently. Always verify current rates with your local tax authority or a qualified tax professional for official tax matters. This calculator is for informational purposes only and does not constitute professional tax, legal, or financial advice.

Last Updated: April 2026 Rates Subject to Change