GST / QST Calculator (Canada & Quebec)
Print| Federal GST (5.0%) | $0.00 |
| Quebec QST (9.975%) | $0.00 |
In Canada, sales taxes on retail goods and services are administered through a combination of federal and provincial tax systems. The federal government levies a nationwide 5.0% Goods and Services Tax (GST). In Quebec, sales transactions are subject to both the 5.0% GST and a 9.975% Quebec Sales Tax (QST / TVQ), resulting in a combined effective tax rate of 14.975% on taxable sales.
Our free GST/QST Calculator for Canada computes federal GST, Quebec QST, Harmonized Sales Tax (HST), and Provincial Sales Tax (PST) across all Canadian provinces and territories.
How to Calculate GST and QST in Quebec & Canada
In Quebec, QST is calculated as a direct 9.975% percentage on the pre-tax sales price (since 2013, QST is no longer compounded on top of GST).
Quebec GST & QST Sales Tax Formulas:
Federal GST Amount (5%) = Pre-Tax Amount × 0.05
Quebec QST Amount (9.975%) = Pre-Tax Amount × 0.09975
Total Combined Quebec Tax (14.975%) = Pre-Tax Amount × 0.14975
Final Total Price = Pre-Tax Amount + GST Amount + QST Amount
Canadian Sales Tax System Types:
- GST + QST (Quebec): 5% Federal GST + 9.975% Quebec QST = 14.975% Total Rate.
- Harmonized Sales Tax (HST): Single combined federal/provincial tax rate administered by CRA in participating provinces (13% in ON; 15% in NB, NL, NS, PE).
- GST + PST (BC, SK, MB): 5% Federal GST combined with separate Provincial Sales Tax (PST/RST).
- GST Only (AB, NT, NU, YT): 5% Federal GST with 0% local sales tax.
Sales Tax Rates Across Canadian Provinces & Territories
Sales tax structures and combined rates vary significantly by Canadian jurisdiction:
| Province / Territory | Tax System Type | Federal GST Rate | Provincial Rate (PST/QST) | Total Combined Rate |
|---|---|---|---|---|
| Quebec (QC) | GST + QST | 5.0% | 9.975% QST | 14.975% |
| Ontario (ON) | HST | 5.0% (Blended) | 8.0% (Blended) | 13.000% HST |
| British Columbia (BC) | GST + PST | 5.0% | 7.0% PST | 12.000% |
| Alberta (AB) | GST Only | 5.0% | 0.0% | 5.000% |
| Nova Scotia / New Brunswick | HST | 5.0% (Blended) | 10.0% (Blended) | 15.000% HST |
Step-by-Step Calculation Example
A customer purchases $200.00 worth of taxable merchandise in Montreal, Quebec:
- Pre-Tax Purchase Price: $200.00
- Federal GST Rate: 5.0%
- Quebec QST Rate: 9.975%
Step 1: Calculate Federal GST Amount
GST = $200.00 × 0.05 = $10.00
Step 2: Calculate Quebec QST Amount
QST = $200.00 × 0.09975 = $19.95
Step 3: Compute Total Combined Price
Total Combined Tax = $10.00 (GST) + $19.95 (QST) = $29.95
Final Total Cost = $200.00 + $29.95 = $229.95
Frequently Asked Questions (FAQ)
Is QST calculated on top of GST in Quebec?
No. Prior to January 1, 2013, QST was calculated on the price including GST (tax-on-tax). Effective since 2013, QST is calculated directly on the pre-tax subtotal price at a rate of 9.975%.
Who administers GST and QST in Quebec?
In Quebec, Revenu Québec administers both the Quebec Sales Tax (QST) and the federal Goods and Services Tax (GST) on behalf of the Government of Canada under a joint agreement.
What items are zero-rated or exempt from GST/QST in Canada?
Basic groceries, prescription drugs, medical devices, residential rent, municipal transit, educational services, and healthcare services are zero-rated or exempt from GST and QST.