Quebec applies both 5% federal GST and 9.975% QST (Quebec Sales Tax) on most goods and services — for a combined rate of 14.975%. This is higher than the sales tax rates in Ontario, Alberta, and BC. The QST is administered by Revenu Quebec, not the CRA, which is distinct from how other provinces handle sales tax.
Quebec Sales Tax (QST)
Quebec has the highest sales tax rate in Canada at 14.975%, comprising 5% federal GST and 9.975% QST. Quebec’s sales tax system is entirely separate from the federal GST system — the QST is administered by Revenu Quebec, not CRA, and has its own rules, exemptions, and registration requirements.
Quebec residents pay approximately $3 more per $100 in sales tax compared to Ontario, and nearly $10 more per $100 compared to Alberta. This revenue funds provincial social programs that other provinces receive federally, including subsidized childcare, lower tuition, and the RAMQ provincial pharmacare plan.
| Tax Type | Rate | Administered By |
|---|---|---|
| Federal GST | 5% | Canada Revenue Agency |
| Quebec QST | 9.975% | Revenu Quebec |
| Total Sales Tax | 14.975% | — |
How QST Is Calculated
QST is unique because it is applied to the GST-inclusive price, not the original price. This is different from how BC and Manitoba calculate their provincial taxes.
| Step | Calculation | Amount |
|---|---|---|
| Base price | $100.00 | |
| Add GST (5%) | $100 × 5% | $5.00 |
| Subtotal (GST-inclusive) | $105.00 | |
| Add QST (9.975%) | $105 × 9.975% | $10.47 |
| Total price | $115.47 | |
| Effective combined rate | 14.975% |
The QST rate of 9.975% applied to the GST-inclusive price produces the same result as applying approximately 10.475% to the original price — but 14.975% is the commonly cited effective rate.
Sales Tax Quick Calculator
| Price Before Tax | GST (5%) | QST (9.975%) | Total Tax | Total Price |
|---|---|---|---|---|
| $10.00 | $0.50 | $1.05 | $1.55 | $11.55 |
| $25.00 | $1.25 | $2.62 | $3.87 | $28.87 |
| $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 |
| $5,000.00 | $250.00 | $523.69 | $773.69 | $5,773.69 |
What Is Taxable in Quebec
Both GST and QST (14.975% total)
Most goods and services sold or consumed in Quebec are subject to both GST and QST:
- Electronics, appliances, and technology
- Clothing and footwear (adult sizes)
- Furniture and household goods
- Vehicles (cars, trucks, motorcycles)
- Alcohol and tobacco
- Restaurant meals (including non-alcoholic food — see below)
- Gasoline and fuel
- Software and digital products
- Hotel and short-term accommodation
QST Exempt — GST Only (5% total)
| Item | GST | QST | Total |
|---|---|---|---|
| Books (printed) | 5% | 0% | 5% |
| Children’s clothing | 5% | 0% | 5% |
| Children’s footwear | 5% | 0% | 5% |
| Diapers | 5% | 0% | 5% |
Fully Exempt (0% GST, 0% QST)
| Category | Examples |
|---|---|
| Basic groceries | Bread, milk, fruits, vegetables, meat |
| Prescription drugs | With valid Revenu Quebec prescription |
| Medical devices | Prescribed equipment |
| Health services | Medical, dental, vision care |
| Childcare services | Licensed daycare |
| Residential rent | Monthly rental payments |
| Legal aid services | Approved legal assistance |
Restaurant Meals in Quebec
Unlike BC (which exempts restaurant food from PST), Quebec charges the full 14.975% on restaurant meals — including non-alcoholic food. This is a significant difference for diners.
| Meal Scenario | BC Total Tax | Quebec Total Tax | Difference |
|---|---|---|---|
| $50 restaurant meal (food only) | $2.50 (GST only) | $7.49 (GST+QST) | +$4.99 |
| $100 restaurant meal | $5.00 | $14.98 | +$9.98 |
| $200 dinner for two | $10.00 | $29.95 | +$19.95 |
Vehicle Purchases in Quebec
Vehicles are subject to the full 14.975% (GST + QST):
| Tax | Calculation on $40,000 vehicle | Amount |
|---|---|---|
| GST (5%) | $40,000 × 5% | $2,000 |
| QST (9.975%) | $42,000 × 9.975% | $4,190 |
| Total tax | $6,190 | |
| Total price | $46,190 |
Compared to buying the same vehicle in Alberta (5% GST only = $2,000 in tax), a Quebec buyer pays $4,190 more in tax on a $40,000 vehicle.
Quebec vs Other Provinces
| Province | Sales Tax | vs Quebec |
|---|---|---|
| Alberta | 5% | −9.975% |
| Saskatchewan | 11% | −3.975% |
| BC | 12% | −2.975% |
| Manitoba | 12% | −2.975% |
| Ontario | 13% | −1.975% |
| Quebec | 14.975% | — |
| Atlantic (NB/NS/PEI/NL) | 15% | +0.025% |
Large Purchase Comparison: $3,000 Item
| Province | Tax | Total |
|---|---|---|
| Alberta | $150 | $3,150 |
| BC | $360 | $3,360 |
| Ontario | $390 | $3,390 |
| Quebec | $464 | $3,464 |
| Atlantic | $450 | $3,450 |
Digital Products and Online Purchases
Since 2019, Quebec has required non-resident suppliers of digital services (Netflix, Spotify, Adobe, Amazon AWS, etc.) to register for QST and collect tax on sales to Quebec consumers. This was one of the first such digital services tax regimes in Canada.
Foreign businesses selling digital products to Quebec consumers — including streaming services, software subscriptions, and app stores — must collect and remit QST if their Quebec revenue exceeds $30,000/year.
QST Registration for Businesses
Businesses operating in Quebec must register for QST if they supply taxable goods or services in Quebec and their revenue exceeds $30,000 in any 12-month period (the same small supplier threshold as the federal GST). Registered businesses collect QST from customers and remit it to Revenu Quebec, claiming input tax refunds (ITRs) on QST paid on business purchases.
Visitor QST Rebate
Short-term foreign visitors to Quebec may claim a rebate on QST paid on eligible goods exported from the province. Eligible purchases must exceed $200 before tax. Contact Revenu Quebec for current eligibility rules and the rebate application form.
What Quebec Taxes Fund
Despite higher sales taxes, Quebec’s programs provide tangible financial benefits:
| Program | Value to Families |
|---|---|
| Subsidized childcare ($8.70/day) | $15,000–$25,000 savings vs Ontario per year |
| University tuition (~$3,000/year) | $4,000–$9,000 savings vs other provinces |
| RAMQ pharmacare | Universal drug coverage |
| QPIP parental leave | 70% replacement for 18 weeks (vs 55% EI elsewhere) |
For more on Quebec’s overall tax burden, including income taxes and the QPP, see our Quebec income tax guide.