Quebec’s standard combined sales-tax rate is 14.975%: 5% GST plus 9.975% QST. These are separate taxes administered through Quebec’s consumption-tax system. CRA’s rate guidance is the current federal source for the GST/HST rate and explains that the rate depends on the place and type of supply.
The standard rate
| Component | Rate |
|---|---|
| GST | 5% |
| QST | 9.975% |
| Standard combined amount | 14.975% |
For a $100 taxable sale at the standard rate, calculate tax from the pre-tax amount. A rate is not a tax-classification decision: zero-rated and exempt supplies, and special rules, can produce a different result.
What to show on a Quebec invoice
For a taxable sale, tell the customer that GST and QST apply. Revenu Québec says you can show the tax amounts on the invoice, receipt or contract, or clearly state that taxes are included in the price. For a standard $100 sale, separate lines can show GST of $5.00 and QST of $9.98, making a $114.98 total. Revenu Québec: showing the taxes.
Business customers may also need supporting information to claim input tax credits or input tax refunds. Requirements depend on the total sale including taxes. A description of the goods or service is required for QST supporting records at every tier; the QST tax amount is required even below $100. From $100, records need the supplier’s GST and QST registration numbers and applicable tax information. A single tax amount for each taxable sale can be shown if it is identified as including both GST and QST. At $500 or more, the purchaser’s name and payment terms are also required, and the description is required for GST as well. One or more supporting documents can supply the required details; see the full Revenu Québec invoice table.
Registration and filing in Quebec
- Check whether to register. The general small-supplier threshold is $30,000 in taxable supplies, including zero-rated supplies and relevant associates, worldwide in one calendar quarter or across four consecutive calendar quarters. Special registration rules apply to some activities even below the threshold. Revenu Québec explains when and how to register.
- Apply for the applicable accounts. Revenu Québec generally says to apply for QST registration before the first taxable Quebec supply made other than as a small supplier, and for GST before the 30th day following the first taxable Canadian sale made other than as a small supplier. Apply online through the new-business registration service or My Account, as applicable, or use form LM-1-V. Keep the confirmation and account numbers.
- Collect, document and file. Track tax charged or collectible and eligible input tax credits and input tax refunds separately, and file the return through the applicable Revenu Québec service. For reporting periods starting on or after January 1, 2024, registrants other than charities generally must file electronically. Filing options.
- Check the filing and payment dates. Monthly and quarterly returns are generally due one month after the reporting period; annual returns are generally due three months after it. An individual with business income and an annual period ending December 31 generally files by June 15 but pays any balance by April 30. Instalments may be required. Check your assigned period and Revenu Québec’s deadline rules.
Sales across provincial borders
A business address alone does not set the rate. The place-of-supply rules and the kind of supply matter. CRA’s examples show that delivery or other supply facts can change the province whose rate applies. Check place-of-supply guidance before applying a rate to a cross-province sale.
Local rules to check
For services, place-of-supply rules can involve the purchaser address connected with the service and special rules. Input tax credits and input tax refunds are available only where their conditions are met; they are not automatic full recovery.
Revenu Québec: GST/HST and QST is the provincial source to check for a transaction-specific rule.
Questions
What is the QST rate in Quebec?
The standard QST rate is 9.975%. A standard taxable sale also has 5% GST.
Does Quebec have HST?
No. Quebec uses GST and QST rather than HST.
Quebec calculation and invoice
On a $100 standard taxable sale, GST is $5.00 and QST is $9.975. The pre-rounding total is $114.975; a final invoice total rounded to cents is $114.98. Quebec uses GST plus QST, not HST. Revenu Québec generally administers GST/HST for businesses physically located in Quebec, with an exception for selected listed financial institutions. Use its invoice and place-of-supply rules for the actual sale. CRA: GST/HST and Quebec.
Sources checked October 16, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Revenu Québec: showing the taxes
- Revenu Québec: preparing invoices
- CRA: GST/HST registrants and Quebec
General information only; confirm the supply, place, exemption, and registration facts for the transaction.