Quebec Sales Tax (GST & QST) Calculator 2026

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Sales Taxes in Quebec

Quebec is one of the provinces in Canada that charges separate provincial and federal sales taxes. In Quebec, the provincial sales tax is called the Quebec Sales Tax (QST) and is set at 9.975%. The QST was consolidated in 1994 and was initially set at 6.5%, growing over the years to the current amount of 9.975% set in 2013. Since 2013, QST (9.975%) is calculated on the original price, NOT on (price + GST).

Most exemptions and rebates to the federal GST also apply automatically to the QST.

Exemptions specific to the QST include:

1. Books, including audiobooks, that have an International Standard Book Number (ISBN)
2. Products for infants, including diapers, baby bottles and breastfeeding equipment.
3. Insurance premiums*

Special Taxes on Insurance Premiums

In Quebec, most insurance premiums (such as auto and home insurance) are exempt from both the standard GST and QST. Instead, a 9% special tax is charged directly on the premium.

What is covered by the 9% tax? Auto and Home Insurance: These are the most common examples. Group Insurance: Often applies to life and health policies provided through an employer.

What is exempt from this tax? Individual Life and Health Insurance: Personal policies for health, life, and disability are generally exempt from the 9% special tax.

Future Change: Please note that as of January 1, 2027, this 9% rate is scheduled to increase to 9.975% to align with the general QST rate.

Note for Businesses: Unlike standard QST, the tax paid on insurance premiums is not recoverable through Input Tax Refunds (ITRs).

Quebec First Nations and PST

Most goods and services sold to First Nations will be charged GST and QST. However, services provided on a reserve to a First Nations individual will not be charged sales taxes. Quebec follows federal guidelines on the exemption of sales taxes to First Nations. Further exemptions and regulations can be found on the Government of Canada’s website.

Professional Health Services

As of June 20, 2024, counseling and psychotherapy services provided by defined practitioners are now exempt from QST. This aligns with federal exemptions and helps reduce the cost of mental health support for Quebec residents.

Quebec Sales Taxes on Used Motor Vehicle Sales

In Quebec, sales taxes are charged differently on used motor vehicle sales depending on who sells it to you. If you buy a used car from a dealer, you will have to pay both the 5% GST and 9.975% QST on the agreed sales price. If you buy a used car from another person, however, you will only need to pay QST on the greater of the sales price or the estimated value of the vehicle. You do not pay the QST amount to the person or dealer that sold you the vehicle. You will pay it directly to the Société de l'assurance automobile du Québec (SAAQ) at the time of registration.

Example – Used Vehicle Tax

Suppose you buy a used car for $10,000:

From a dealership:

• GST (5%) = $500
• QST (9.975%) = $997.50
• Total tax at point of sale = $1,497.50
• Total cost = $11,497.50

From a private seller:

• No GST/QST charged at sale
• At SAAQ, you pay QST (9.975%) based on the greater of the sale price or the SAAQ's estimated value.
• If the taxable value is $10,000: QST = $997.50 paid at registration.

The "14-Year Rule" for Used Vehicles

As of January 1, 2025, Quebec expanded the "estimated value" rule. Previously, only cars 9 years old or less were subject to the "greater of sale price or estimated value" rule. Now, that rule applies to vehicles 14 years old or less. For vehicles 15 years or older, the QST is generally calculated only on the agreed sale price (unless it is a high-end luxury brand or a collector car).

Taxes on Family Vehicle Transfers

Transfers between "related individuals" (e.g., parents, children, spouses, and as of February 2026, even aunts/uncles to nephews/nieces) are often exempt from QST or taxed only on the sale price rather than the estimated value.

Use our simple Quebec income tax calculator

There are two types of exemptions for GST: direct exemptions and zero-rated goods and services. The difference is related to how businesses handle costs related to the exemptions, but as a consumer, you would not have to pay GST on items from either category.

Goods and services that are zero-rated from GST include:

• Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
• Prescription drugs, but not any drugs available over-the-counter (OTC).
• Medical devices
• Feminine hygiene products

Goods and services that are directly exempt from GST include:

• Residential resales of property that has been previously owned and used
• Rental accommodations of longer than a month
• Educational services that lead to a certificate or diploma or are required for a certain practice
• Medical and dental services
• Financial services such as bank fees
• Legal aid services
• Day-care services

Quebec Revenues from Sales Taxes

Sales taxes make up a significant portion of Quebec’s budget. Based on the latest budget (2025), the revenue from consumption taxes such as the QST is expected to total $28.922 billion, or 23% of all of Quebec’s revenue (excluding federal transfers) during the 2025-26 fiscal year. This is equivalent to over 60% of Quebec’s total personal income tax revenue.

Federal Revenues from Sales Taxes

The federal portion of sales taxes contributes to the Canadian government’s budget. The Goods and Services Tax (GST) is estimated to bring about $55.3 billion in revenue during the 2024-25 fiscal year, accounting for 10.8% of the total revenue at the federal level.