GST/QST Calculator
Calculate GST (5%) and QST (9.975%) amounts for Quebec, Canada. Perfect for businesses and consumers in Quebec with combined tax rate of 14.975%.
Tax Summary
Base Amount:
$0.00
GST (5%):
$0.00
QST (9.975%):
$0.00
Total Tax:
$0.00
Total Amount:
$0.00
Tax Breakdown
GST Rate:
5%
QST Rate:
9.975%
Combined Rate:
14.975%
Quebec Tax Information
Province:
Quebec
Tax Type:
GST + QST
Tax Status:
Taxable
Understanding GST and QST in Quebec
Quebec has a unique tax system with both GST (federal) and QST (provincial) taxes. The combined rate of 14.975% is the highest in Canada, but there are various exemptions and special rules.
GST vs. QST in Quebec
GST (Goods and Services Tax)
Federal tax: 5%
Applied to most goods and services
Collected by Canada Revenue Agency
Same rules as rest of Canada
QST (Quebec Sales Tax)
Provincial tax: 9.975%
Quebec-specific tax
Collected by Revenu Québec
Different exemptions than GST
Quebec Tax Rates
| Tax Component | Rate | Administration |
|---|---|---|
| GST | 5% | Canada Revenue Agency |
| QST | 9.975% | Revenu Québec |
| Combined Rate | 14.975% | Both agencies |
GST-Exempt Items in Quebec
GST-Exempt
- Basic groceries
- Medical supplies
- Residential rent
- Financial services
- Health care services
QST-Exempt
- Children's clothing
- Books and newspapers
- Prepared food under $5.60
- Residential electricity
- Heating fuel
Zero-Rated and Reduced Rate Items
GST Zero-Rated
- Prescription drugs
- Medical devices
- Exports
- Basic food items
QST Reduced Rate (5.9%)
- Prepared meals
- Alcoholic beverages
- Tobacco products
- Vehicle rentals
GST/QST Registration in Quebec
GST Registration
- Revenue over $30,000
- Voluntary registration
- Input tax credits
- CRA registration
QST Registration
- Revenue over $30,000
- Separate from GST
- Revenu Québec
- Quebec-specific rules
Filing Requirements
| Revenue Level | GST Filing | QST Filing |
|---|---|---|
| Over $6M | Monthly | Monthly |
| $1.2M - $6M | Quarterly | Quarterly |
| $30K - $1.2M | Annually | Annually |
GST/QST Rebates and Credits
GST Credit
Federal GST credit
Up to $496/year
Paid quarterly
QST Credit
Quebec QST credit
Up to $329/year
Paid quarterly
Input Tax Credits
GST and QST paid
On business purchases
Reduces tax payable
Quebec-Specific Tax Rules
Special QST Rules
- Separate registration required
- Different exemption rules
- Quebec-specific forms
- Language requirements
Business Considerations
- Higher combined tax rate
- More complex compliance
- Separate provincial agency
- Quebec-specific software needed
Key Takeaways
- Quebec has GST (5%) + QST (9.975%) = 14.975% combined rate
- GST is federal, QST is provincial
- Separate registration required for each tax
- Different exemption rules for GST vs. QST
- Zero-rated items for GST, reduced rates for QST
- Input tax credits available for both taxes
- GST credit and QST credit for low-income residents
- Filing frequencies depend on revenue level
- Revenu Québec administers QST
- Consult both CRA and Revenu Québec for compliance