The QST percentage is 9.975%. Quebec charges it alongside 5% GST, both on the pre-tax price, so a standard taxable sale carries a combined 14.975% (a $100 sale becomes $114.98). On a Quebec receipt, GST appears as TPS and QST as TVQ.
Read the percentage on your receipt
- GST: an ordinary taxable supply made in a non-participating province generally has 5% GST. Separate provincial tax may also apply.
- HST: participating provinces combine the federal and provincial tax into one HST rate instead of GST plus a separate tax — see the GST/HST rates by province for the Ontario, Nova Scotia and Atlantic rates.
- QST: Quebec’s general QST rate is 9.975%, calculated on the price before GST. An ordinary supply subject to both GST and QST therefore has a combined nominal rate of 14.975%.
The CRA rate and place-of-supply guidance explains when a province’s GST/HST rate applies. Quebec and other provincial taxes have their own rules.
Two $100 examples
For an ordinary $100 taxable Ontario service, 13% HST is $13 and the total is $113. The $13 is the whole HST amount, not $13 plus another $5 GST.
For a $100 Quebec sale subject to both taxes, GST is $5 and QST is $9.975, for an unrounded total of $114.975. If each tax amount is rounded to the nearest cent, QST is $9.98 and the total is $114.98. In Quebec, Revenu Québec’s invoice rules describe the information sellers and buyers need. To check other amounts, use the Quebec GST and QST calculator.
| Line | Quebec receipt | Ontario receipt |
|---|---|---|
| Subtotal | $100.00 | $100.00 |
| TPS (GST) 5% | $5.00 | — |
| TVQ (QST) 9.975% | $9.98 | — |
| HST 13% | — | $13.00 |
| Total | $114.98 | $113.00 |
TPS is the federal GST; TVQ is Quebec’s QST. In Quebec, Revenu Québec generally administers both TPS and TVQ, and both apply to the price before tax.
What do TPS and TVQ mean on a receipt?
A Quebec receipt uses French abbreviations: TPS is the federal GST (5%) and TVQ is the provincial QST (9.975%). Both amounts are calculated on the price before tax, and a seller’s GST and QST registration numbers may also appear on the invoice. Revenu Québec’s invoice rules set out what information a seller must show.
Can a business recover QST?
A GST/HST registrant that uses a purchase in its commercial activities can generally recover the GST paid as an input tax credit (ITC). Quebec applies the equivalent principle to QST through input tax refunds (ITRs): a QST registrant claims an ITR instead of an ITC, and Revenu Québec sets its own documentation requirements for ITRs. Check Revenu Québec’s current rules before claiming an ITR.
Why a receipt may show a different amount
Zero-rated supplies are taxable at 0%; exempt supplies do not have GST/HST charged. A separate provincial tax may apply to a different set of goods or services. A tax-included price also requires working backwards from the total rather than multiplying that total by the rate. For example, an Ontario price of $113 including 13% HST contains $100 before tax and $13 HST.
For a business sale, check the type of supply and place of supply before selecting the rate. Use the links below for the full rate table and provincial details.
Related guides
Sources
Official guidance checked October 17, 2026.