Quebec GST/QST worksheet This Quebec sales tax calculator applies Canada's 5% GST plus Quebec's 9.975% QST, supports
both pre-tax and tax-inclusive totals, and keeps reverse-tax receipt checks easy by showing
the separate GST and QST lines that matter on invoices, quotes, and bookkeeping records.
Quick Quebec examples
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Scope: Quebec GST and QST only This page applies Quebec's current 5% GST and 9.975% QST only. It does not cover other
provinces, exemptions, input tax refunds, or special GST/QST rules for specific goods,
services, or industries.
Enter a valid Quebec GST/QST scenario Use a positive amount to calculate Quebec GST and QST from either a pre-tax price or a
tax-inclusive total.
A Quebec GST/QST calculator should do more than multiply by 14.975%. This page also explains the main assumptions behind the gst/qst calculator canada result, highlights the supporting figures shown by the calculator, and helps the reader use the estimate without overstating what a quick online tool can prove.
How Quebec GST and QST are structured
Quebec retail tax is normally presented as two taxes on the same taxable base: the federal GST at 5% and the Quebec Sales Tax at 9.975%. Together they produce an effective combined rate of 14.975%. That is why a Quebec sales-tax calculator often talks about one combined number while still needing to show separate GST and QST lines for practical record-keeping.
This matters because Quebec is not just a generic Canadian sales-tax case. Businesses and shoppers often want to know the GST amount, the QST amount, the total tax, and the final amount paid. A single combined number can be enough for a quick estimate, but a more useful GST/QST calculator keeps the separate pieces visible as well.
GST = Sale price x 5%
The federal goods and services tax is charged at 5% on the taxable sale price in Quebec.
QST = Sale price x 9.975%
Quebec Sales Tax is normally calculated on the same taxable sale price for the standard two-step method.
Combined Quebec sales tax = Sale price x 14.975%
The one-step shortcut gives the same total tax amount when the same taxable base is used.
Official Quebec guidance explains that businesses may calculate GST and QST in two steps or in one step. In the two-step method, the merchant calculates 5% GST on the sale price and 9.975% QST on the same sale price. In the one-step method, the merchant uses one combined rate of 14.975% on the sale price. The total tax is the same, but the presentation can differ.
That is why this page includes a display choice rather than pretending the invoice format never matters. If you are checking a receipt or preparing a bookkeeping entry, you may need the separate GST and QST lines. If you just want a quick consumer total, a combined 14.975% line can be easier to read.
Quebec guidance also notes that rounded shortcut rates such as 14.97% should not appear on the document attesting to the sale. That detail is one of the reasons a Quebec-specific page needs to be more precise than a generic tax-percentage widget.
Worked example: 100 sale price in Quebec
Suppose the taxable sale price is 100. GST at 5% is 5.00. QST at 9.975% is 9.98 when rounded to cents. Total tax is therefore 14.98 and the amount paid is 114.98. If you use the one-step combined 14.975% rate, the tax amount rounds to the same total, which is why both methods can coexist on Quebec calculators.
Now reverse the same example from a tax-inclusive total. If the total paid is 114.98, the pre-tax amount is the total divided by 1.14975 before cent rounding. From there, the GST and QST can be separated again for a bookkeeping check. That reverse workflow is useful when you start with a receipt total and need to estimate the underlying taxable amount.
How to reverse Quebec GST and QST from a receipt total
A reverse GST/QST calculator is useful when the only figure you have is the total already paid. In that situation, the first step is to divide the tax-inclusive total by 1.14975 to estimate the pre-tax subtotal before cent rounding. After that, you can split the result into 5% GST and 9.975% QST on the same base amount.
That workflow matters for reimbursement checks, bookkeeping clean-up, and vendor invoices where the separate tax lines are not immediately obvious. A generic reverse sales tax calculator may remove one combined rate and stop there. A better Quebec-specific page shows the recovered pre-tax amount, the federal GST line, the Quebec QST line, and the combined tax total so you can compare the arithmetic with a real receipt.
Further reading
Revenu Quebec — Calculating the Taxes — Official Revenu Quebec guidance on the two-step 5% plus 9.975% method, the one-step 14.975% method, and cent-rounding rules.
Receipt rounding and invoice presentation rules in Quebec
Revenu Quebec explains that half-cent or larger fractions round up to the next cent. That is why QST on a 100 sale price becomes 9.98 even though the exact unrounded tax is 9.975. The same guidance also notes that, when more than one good or service is sold, GST and QST can be calculated on the total price of all goods or services before rounding off fractions. That is one reason a receipt can differ slightly from a naive line-by-line mental estimate.
The same Revenu Quebec page allows both two-step and one-step calculation methods, but it also says the shortcut rates 9.97%, 14.97%, and 14.975% must not appear on the document attesting to the sale. In practice, a useful Quebec sales tax calculator needs to help with the arithmetic while also warning users that a compliant invoice normally shows tax amounts or a clear tax-included statement rather than publishing those shortcut rates as document lines.
This page assumes the sale is taxable in Quebec at the standard rates. It does not determine whether the product or service is exempt, zero-rated, eligible for a rebate, or subject to a special industry rule. It also does not determine whether Quebec is actually the correct place of supply, which can matter in cross-province sales.
It is also not a filing or remittance tool. Input tax refunds, business registration thresholds, filing periods, and special accounting methods are outside the scope here. Use this page to check arithmetic and invoice-level interpretation, then rely on CRA and Revenu Québec guidance for compliance decisions.
For standard taxable sales in Quebec, the combined headline rate is 14.975%, made up of 5% GST and 9.975% QST. But that does not mean every transaction is taxed that way. Some supplies are exempt or zero-rated, and some transactions may follow different place-of-supply rules or special tax treatment. This calculator assumes the standard taxable Quebec case only.
Why show GST and QST separately if the combined rate is 14.975%?
Because many receipts, invoices, and bookkeeping workflows still need the federal GST amount and the provincial QST amount as separate lines. Revenu Québec allows both two-step and one-step calculation methods, but the line presentation still matters when you are checking a document or recording the taxes correctly.
Can I remove GST and QST from a total that already includes tax?
Yes. Start by dividing the tax-inclusive total by 1.14975 to estimate the pre-tax amount before rounding, then calculate 5% GST and 9.975% QST from that base. This page does that reverse Quebec calculation for you automatically when you switch to tax-inclusive mode.
Does this calculator work for all of Canada?
No. It is designed specifically for Quebec's GST plus QST structure. Other provinces may use only GST, or a harmonized sales tax, or a different provincial sales tax model. Use a province-specific page or a broader Canadian sales-tax tool when the transaction is outside Quebec.
Can I use the result to check a receipt with separate GST and QST lines?
Yes. The calculator shows both the separate tax lines and the combined Quebec sales-tax total, which makes it useful for checking invoices, receipts, and bookkeeping entries.
Is QST calculated on top of GST in Quebec?
No. For the current standard Quebec workflow, GST at 5% and QST at 9.975% are both calculated on the same pre-tax sale price. That is why the effective combined rate is 14.975% rather than a tax-on-tax figure. Older references sometimes mention a pre-2013 structure, but that is not the current rule this calculator uses.
Why can a Quebec receipt be off by one cent from my mental math?
Because GST and QST are rounded to cents, and Revenu Quebec says fractions of one-half cent or more must be rounded up to the next cent. If multiple goods or services are sold together, the taxes can also be calculated on the total before rounding. Those cent-rounding rules can create a small difference from rough mental arithmetic.
Can a Quebec receipt show one combined tax line instead of separate GST and QST lines?
It can show the taxes in different ways, but Revenu Quebec still restricts how shortcut rates are displayed. The practical point for most users is that invoices and receipts often need clear tax amounts or a clear tax-included statement, even when the internal cash-register math uses a one-step combined rate.
Does this Quebec sales tax calculator work for Montreal and the rest of Quebec?
Yes. Montreal uses the same standard Quebec GST and QST rates as the rest of the province for ordinary taxable sales. The reason this page says Quebec rather than Montreal is that the tax structure is provincial, not city-specific.
Do small suppliers always have to collect GST and QST in Quebec?
Not always. Revenu Quebec explains that small suppliers generally are not required to collect GST and QST unless a special rule applies. This calculator handles the tax math only after you already know the transaction is a standard taxable Quebec sale.
