Quebec QST vs HST: What Is the Difference?

Direct answer: Quebec does not use HST. It charges the 5% federal GST plus its own 9.975% Quebec Sales Tax (QST), for a combined 14.975%, and both are calculated independently on the same pre-tax price rather than one being charged on top of the other. The biggest practical difference from HST provinces is administration: Revenu Québec collects both GST and QST from most Quebec businesses, not the CRA.

Primary sources: CRA: GST/HST rates; Revenu Québec: calculating the taxes.

QST vs HST at a glance

Primary sources: CRA: GST/HST rates; Revenu Québec: GST/HST and QST rules.

	HST provinces (e.g. Ontario, Nova Scotia)	Quebec
Structure	Federal and provincial portions merged into one HST rate	Separate 5% GST and 9.975% QST, shown as two lines
Collected by	CRA	Revenu Québec (for most GST and all QST registrants)
Combined rate	13%–15% depending on province	14.975%
Business input recovery	Input tax credits (ITCs) for the whole HST	ITCs for GST, separate Input Tax Refunds (ITRs) for QST

How QST is calculated

Primary sources: Revenu Québec: calculating the taxes.

Since January 1, 2013, QST has been calculated directly on the pre-tax selling price, the same base GST uses — not on a GST-inclusive subtotal. Both taxes apply independently to the same amount.

GST = price x 5%

QST = price x 9.975%

total = price x 1.14975

Example: a $100 purchase in Quebec is $5.00 GST plus $9.98 QST, for a $114.98 total.

Registration and remittance

Primary sources: CRA: When to register for GST/HST; Revenu Québec: GST/HST and QST rules.

Most Quebec businesses register for GST and QST together once worldwide taxable supplies exceed the same $30,000 small-supplier threshold used across Canada. Registered businesses generally file and remit both taxes to Revenu Québec, which administers QST directly and also collects GST on CRA's behalf for most Quebec registrants. Businesses recover GST paid on eligible purchases through federal input tax credits (ITCs) and recover QST paid through Quebec's separate Input Tax Refunds (ITRs) — the mechanics mirror each other, but they are two distinct claims to two different authorities.

Common mistakes

• Assuming Quebec uses HST: Quebec is a GST + QST province, not an HST province — there is no single harmonized rate.
• Compounding the taxes: QST is not charged on a GST-inclusive total. Both taxes apply to the same pre-tax price.
• Rounding to a flat 15%: the actual combined rate is 14.975%, which matters when exact cents are being verified.
• Filing QST with the CRA: QST return and remittance obligations run through Revenu Québec, separate from federal GST/HST filing for other provinces.

Methodology and limitations

Verified August 8, 2026 against CRA GST/HST rate guidance and Revenu Québec's rules for calculating and collecting GST and QST. This page covers general consumer and small-business GST/QST mechanics. It does not decide place-of-supply rules, exempt vs. zero-rated classification, digital-economy or non-resident registration rules, or Quebec-specific industry exceptions.

Sources: CRA charge and collect the GST/HST; Revenu Québec: calculating the taxes; Revenu Québec: basic rules for applying GST/HST and QST.

Use the Quebec GST/QST Calculator to add or remove tax on an actual amount. Related reading: GST vs HST vs PST explained and GST/HST for small business.