Quebec Sales Tax (QST)
Quebec has the highest sales tax in Canada at 14.975%.
| Tax Type |
Rate |
| Federal GST |
5% |
| Quebec QST |
9.975% |
| Total Sales Tax |
14.975% |
Note: QST is calculated on the GST-inclusive price.
How QST Calculation Works
| Step |
Calculation |
Amount |
| Base price |
|
$100.00 |
| Add GST (5%) |
$100 × 5% |
$5.00 |
| Subtotal |
|
$105.00 |
| Add QST (9.975%) |
$105 × 9.975% |
$10.47 |
| Total |
|
$115.47 |
Effective combined rate: 14.975%
Sales Tax Quick Calculator
| Price Before Tax |
GST |
QST |
Total Tax |
Total Price |
| $10.00 |
$0.50 |
$1.05 |
$1.55 |
$11.55 |
| $50.00 |
$2.50 |
$5.24 |
$7.74 |
$57.74 |
| $100.00 |
$5.00 |
$10.47 |
$15.47 |
$115.47 |
| $500.00 |
$25.00 |
$52.37 |
$77.37 |
$577.37 |
| $1,000.00 |
$50.00 |
$104.74 |
$154.74 |
$1,154.74 |
Quebec vs Other Provinces
| Province |
Sales Tax |
Difference |
| Quebec |
14.975% |
Highest |
| Atlantic (HST) |
15% |
+0.025% |
| Ontario |
13% |
-1.975% |
| BC/Manitoba |
12% |
-2.975% |
| Saskatchewan |
11% |
-3.975% |
| Alberta |
5% |
-9.975% |
Cost Comparison on $1,000 Purchase
| Province |
Tax |
Total |
| Alberta |
$50 |
$1,050 |
| Saskatchewan |
$110 |
$1,110 |
| BC |
$120 |
$1,120 |
| Ontario |
$130 |
$1,130 |
| Quebec |
$155 |
$1,155 |
QST Exemptions
Fully Exempt (0% GST, 0% QST)
| Category |
Examples |
| Basic groceries |
Bread, milk, fruits, vegetables |
| Prescription drugs |
With valid prescription |
| Medical devices |
Prescribed medical equipment |
| Health services |
Medical, dental care |
| Childcare |
Daycare services |
| Residential rent |
Monthly rent |
GST Only (No QST)
| Item |
GST |
QST |
Total |
| Books |
5% |
0% |
5% |
| Children’s clothing |
5% |
0% |
5% |
| Children’s footwear |
5% |
0% |
5% |
| Diapers |
5% |
0% |
5% |
Restaurant Meals
Unlike BC, Quebec charges full QST on restaurant meals:
| Component |
Tax |
| Food |
14.975% |
| Alcohol |
14.975% |
| Tip |
Not taxed |
Vehicle Purchases in Quebec
| Tax Type |
Rate |
| GST |
5% |
| QST |
9.975% |
| Total |
14.975% |
A $40,000 vehicle costs:
- GST: $2,000
- QST: $4,190 (on $42,000)
- Total tax: $6,190
- Total price: $46,190
Quebec Tax Benefits
While sales tax is high, Quebec offers:
| Benefit |
Value |
| $8.70/day childcare |
~$10,000+ savings/year |
| Low university tuition |
~$3,000 vs $7,000+ |
| Subsidized prescription drugs |
Lower drug costs |
| Generous parental leave |
Up to 55 weeks |
QST Rebate for Visitors
Non-residents of Quebec can claim QST rebates on certain purchases over $200 that are exported. Documentation and receipts required.
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