# Quebec Sales Tax (GST + QST) Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/canada/quebec
Published: September 22, 2026

Quebec runs its own QST at 9.975% alongside the 5% federal GST, for 14.975% combined, administered by Revenu Québec. Registration is required at CAD $30,000.

- **SaaS:** Taxable
- **Digital Goods:** Taxable
- **Groceries:** Zero-rated

## Key Takeaways

Quebec layers the 5% federal GST with the 9.975% Quebec Sales Tax (QST), administered separately by Revenu Québec, for a combined 14.975%. Register for GST and QST once worldwide taxable supplies exceed CAD $30,000 in a calendar quarter or over the four preceding quarters. Basic groceries, prescription drugs, and many medical devices are zero-rated under both taxes; SaaS and digital products are taxable under both GST and QST.

## Taxability Snapshot

## Sales Tax Rates

Quebec layers two taxes: the 5% federal GST and the 9.975% Quebec Sales Tax (QST), for a combined 14.975%. The QST is administered separately by Revenu Québec rather than the CRA.

| Component | Rate | Scope |
| --- | --- | --- |
| Federal GST | 5% | Canada-wide |
| Quebec Sales Tax (QST) | 9.975% | Quebec |
| Combined | 14.975% | Quebec |

#### Registration & nexus threshold

Quebec uses a registration threshold rather than US-style economic nexus. You must register for the GST and QST once worldwide taxable supplies, including those of associates, exceed CAD $30,000 in a calendar quarter or over the four preceding quarters [2]. Non-resident suppliers of digital products or services to Quebec consumers register under the specified QST system at the same CAD $30,000 threshold [3]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

Revenu Québec assigns monthly, quarterly, or annual filing based on revenue, and GST and QST are typically reported together. Returns are generally due one month after the reporting period for monthly and quarterly filers.

#### Exemptions

Basic groceries, prescription drugs, and many medical devices are zero-rated under both GST and QST. SaaS and digital products are subject to GST and QST in Quebec.

## Resale & Exemption Certificates

Canada does not use US-style resale certificates. A registrant recovers GST paid on business inputs through input tax credits and QST paid through input tax refunds; give your QST number to suppliers so they do not charge you [6]. No input tax refund is available on QST paid to a non-resident supplier registered under the specified QST system [6].

#### Penalties

Late filing carries penalties and interest under both CRA (GST) and Revenu Québec (QST) rules, including 1% of the amount owing plus 25% of that per full month (up to 12 months) for a late GST return, and 7% to 15% of a late QST payment or remittance, depending on how many days late it is.

## Audits & Appeals

Revenu Québec audits both the GST and QST in Quebec. File a notice of objection within 90 days of the notice of assessment for a free administrative review [7]. If you still disagree, you can contest a QST assessment before the Court of Québec within 90 days [8]; GST assessments are appealed to the Tax Court of Canada.

#### Sources

- [1] [Revenu Québec — Basic rules for the GST/HST and QST (rates)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/)

- [2] [Revenu Québec — Registering for the GST and QST ($30,000 threshold)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/)

- [3] [Revenu Québec — QST registration for suppliers outside Quebec (specified system)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/special-cases-gsthst-and-qst/suppliers-outside-quebec/qst-registration-for-suppliers-outside-quebec/)

- [4] [Revenu Québec — GST/QST filing frequency and deadlines](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/reporting-gsthst-and-qst/filing-frequency/)

- [5] [Revenu Québec — Zero-rated supplies (basic groceries)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/types-of-supplies/zero-rated-supplies/)

- [6] [Revenu Québec — Input tax credits and input tax refunds](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/itcs-and-itrs/)

- [7] [Revenu Québec — Filing a notice of objection](https://www.revenuquebec.ca/en/one-mission-concrete-actions/informing-you-of-your-rights/your-options-for-recourse/objection/)

- [8] [Revenu Québec — Contestation before the Court of Québec](https://www.revenuquebec.ca/en/one-mission-concrete-actions/informing-you-of-your-rights/your-options-for-recourse/contestation-or-appeal/contestation-before-the-court-of-quebec/)

Verified July 2026 against Revenu Québec guidance.

#### Frequently asked questions

### What is the Quebec sales tax rate in 2026?

Quebec charges 5% GST plus 9.975% QST, for a combined 14.975%.

### When do I have to register for GST and QST in Quebec?

Once your taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters. Non-resident digital sellers use Quebec's specified-supplier regime at the same threshold.

### Is SaaS taxable in Quebec?

Yes. SaaS and digital products are subject to both the 5% GST and the 9.975% QST.

### Are groceries taxed in Quebec?

No. Basic groceries and prescription drugs are zero-rated under both GST and QST.

### When are Quebec GST/QST returns due?

Generally one month after the reporting period for monthly and quarterly filers; GST and QST are reported together.

### Who administers the QST?

Revenu Québec administers the QST and, for most Quebec businesses, also the federal GST.