GST/HST and QST

The most common consumption taxes encountered by Québec résidents are:

  • the goods and services tax (GST), which is calculated at a rate of 5% on the selling price
  • the Québec sales tax (QST), which is calculated at a rate of 9.975% on the selling price excluding the GST

For an example of how to calculate the QST and GST, click Calculating the Taxes.

To see the past GST and QST rates, click Tables of GST and QST Rates.

The harmonized sales tax (HST) replaces the provincial sales tax and the GST in some provinces.

Under an agreement between the federal and Québec governments, Revenu Québec is responsible for administering the GST/HST in Québec.

Consequently, Revenu Québec receives and processes the applications for GST/HST registration of all persons carrying on a commercial activity in Québec.

Last Updated: 2014-01-17