Glossary / QST · Also called Quebec sales tax, TVQ

How it works

Since 2013 the QST has been charged on the price before GST, not on the price including GST. The combined rate on a taxable sale is therefore 14.975%. The QST base is largely harmonized with the GST, so most supplies that carry GST also carry QST, with some differences.

A business with taxable sales over $30,000 that supplies in Quebec generally registers for both GST/HST and QST. In Quebec most businesses file both through Revenu Québec, often on one combined return, rather than filing the GST with the CRA. Input tax refunds (ITRs) work like GST input tax credits.

Worked example: A $1,000 invoice in Montreal

A consultant in Montreal bills $1,000. GST is 5% × $1,000 = $50.00. QST is 9.975% × $1,000 = $99.75. The invoice total is $1,149.75. Both taxes are shown on separate lines, because they are reported separately.

If the consultant paid $199.50 QST on equipment and software in the period, its QST owing is $99.75 collected on this invoice plus QST on other sales, minus $199.50 in input tax refunds.

In the US and in Canada

In Canada

Quebec payroll is different too: employers deduct QPP instead of CPP, and QPIP premiums, with EI at a lower rate. Those are payroll matters, not QST.

In AcboBooks

A Quebec company in AcboBooks gets a QST 9.975% rate and a combined GST + QST 14.975% rate for its invoices. In 0.2.1, QST paid on purchases is not tracked as an input tax refund (it stays in the expense), and nothing is filed with Revenu Québec, so work out your QST return with your accountant.

Related terms

Related on this site

Sources

Updated October 25, 2026. General information, not tax, legal or accounting advice. Rules and rates change; check with the IRS, the CRA, your state or province, or your accountant.

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QST