Quebec, Canada Sales Tax Calculator and Details

The cumulative sales tax rate for 2023 in Quebec, Canada is 14.975%. This total rate is a combination of a Goods and Services Tax (GST) of 5% and a Quebec Sales Tax (QST) of 9.975%.

Sales Tax Breakdown For Quebec, Canada

Sales Tax Type	Sales Tax Rate
GST	5%
QST	9.975%
Combined Total	14.975%

The supply of a good or service (including zero rated supplies) is said to be a taxable supply if it is subject to the GST and QST and is made in the course of commercial activities.

GST and QST apply to the price of the supply, unless the supply is exempt or zero rated (meaning taxable at 0%).

Registrants that acquire taxable goods or services in the course of their commercial activities may be entitled to an input tax credit (ITC) or an input tax refund (ITR).

Examples of supplies that are subject to GST and QST include the following:

• tools sold to a business that specializes in small engine repair, as well as lawnmowers sold by the business
• moulds sold to a bakery, as well as chocolates sold by the bakery
• computers sold to a law firm, as well as legal services provided by the firm
• sales of new residential complexes
• sales and rentals of commercial buildings
• retail automobile sales and automobile rentals
• sales of gasoline and automobile repair services
• sales of soft drinks, candy and potato chips
• sales of clothing and footwear
• the rental of hotel accommodations for a night
• the provision of barber and hairstylist services
• sales of printed books that have an International Standard Book Number (ISBN) (the sales are subject only to 5% GST)

Zero Rated Supplies

You are not required to collect GST or QST on zero rated supplies you make, since these supplies are taxable at the rate of 0% under the GST and the QST systems.

However, you may be entitled to an input tax credit (ITC) or an input tax refund (ITR) for taxable goods or services you acquire in order to make zero rated supplies.

You are not entitled to an ITC or an ITR on zero-rated goods or services you acquire because you did not pay GST or QST on it.

Zero rated supplies include the following:

• sales of certain prescription drugs
• sales of certain medical devices
• sales of basic groceries
• sales of certain property used in the farming and fishing sectors
• sales of certain goods that are marketed exclusively for feminine hygiene purposes
• sales of certain items used for breast feeding, for QST purposes
• sales of diapers and training pants for children and certain accessories, for QST purposes
• sales of certain goods or services exported outside Canada, or outside Québec, for QST purposes (for more information, refer to Exports)
• the provision of certain passenger or freight transportation services
• sales of printed books that have an International Standard Book Number (ISBN), under the QST system only

Exempt Supplies

You are not required to collect or remit GST or QST on exempt supplies of goods and services because these supplies are not subject to the taxes.

In addition, you cannot claim input tax credits (ITCs) or input tax refunds (ITRs) on taxable purchases acquired to make exempt supplies.

Note that exempt supplies are not taken into account in determining whether or not a person must register for the GST and QST.

Exempt supplies include the following:

• sales of most residential complexes that are not new
• the lease of a dwelling for one or more months
• the provision of most health, education, childcare and legal aid services
• the provision of certain services by public sector bodies (that is, governments and public service bodies)
• the provision of most financial services

Supplies of goods and services made by public service bodies (PSBs) are generally taxable supplies. However, supplies made by PSBs can be exempt supplies under certain conditions. Note that certain public service bodies can claim tax rebates with respect to taxable goods and services acquired to make exempt supplies regardless of whether they are registrants.

Supplies of goods and services made by charities are generally exempt supplies. However, supplies made by charities can be taxable supplies under certain conditions.

Other Sales Tax

Aside from QST and GST, there is an additional tax on tourist lodgings such as hotels which is usually 3.5%. This tax does not apply in Nunavik.

GST Exemptions

For more information about the items and services that are exempt from Good and Services Tax (GST), please refer to our main Canada sales tax page.

Quick Reference Sales Tax Table