Since January 1, 2013, both taxes are calculated on the pre-tax amount (not on the GST-inclusive amount). Example: $100 item → GST: $5, QST: $9.975, total: $114.975 [citation:5][citation:6].

Add Taxes: Multiply pre-tax by 0.05 for GST and by 0.09975 for QST.

Remove Taxes (Reverse): Divide total by 1.14975 to find pre-tax amount.

The 9.975% QST applies to most goods and services sold in Quebec. It is a value-added tax administered by Revenu Québec, similar to the GST system. Registered businesses can claim input tax refunds (ITRs) on QST paid on business purchases [citation:1][citation:8].

Zero-rated (0% tax, ITCs available): Basic groceries, prescription drugs, medical devices, feminine hygiene products [citation:5].

Exempt (no tax, no ITCs): Residential rent (long-term), childcare, most health/dental services, financial services, used housing [citation:5].

Businesses must register for GST/HST and QST if their total taxable supplies exceed $30,000 over four consecutive calendar quarters or in a single calendar quarter [citation:5]. In Quebec, Revenu Québec administers both taxes, so you register through them [citation:8].

Yes. Quebec offers a QST new housing rebate for qualifying new homes. The rebate is 36% of the QST paid, up to a maximum of about $6,300 for single-unit homes (varies by purchase price) [citation:6].

Quebec imposes a 3.5% lodging tax (Taxe sur l’hébergement – TH) on short-term accommodations (hotels, Airbnb, etc.). This applies on top of GST and QST. Airbnb collects and remits this tax automatically [citation:4][citation:6]. Montreal’s total hotel tax rate is approximately 19.8% (14.975% sales tax + 3.5% lodging tax) [citation:4].

The Quebec government is reviewing the 3.5% lodging tax for potential increases in 2026 to fund tourism initiatives. Montreal and Quebec City’s combined tax rate could rise above 20% [citation:4].

When buying from a dealership: Both GST (5%) and QST (9.975%) apply. When buying from a private individual: Only QST is payable at the SAAQ when transferring ownership [citation:5][citation:6].

Cloud computing services, software subscriptions, and data storage are subject to GST and QST in Quebec. Foreign digital sellers must register and collect Quebec taxes [citation:1][citation:6].

Quebec’s Solidarity Tax Credit helps low-to-middle-income residents with housing, QST, and living costs. For July 2026–June 2027, maximum amounts: individual without spouse: $64,545 income threshold, plus additional amounts for dependents [citation:7][citation:10].

As of January 1, 2026, Quebec’s insurance premium tax increased from 9% to 9.975%, harmonizing with the QST rate. This applies to home, auto, and group insurance premiums [citation:9].

Alcohol purchased at SAQ or grocery stores is subject to GST and QST. Quebec also imposes specific provincial markups included in the shelf price before taxes [citation:5].