SELF-EMPLOYED · QUÉBEC 2026

GST and QST,
without the headache.

Do you have to charge tax? How much to add on an invoice, and how much to set aside for your remittances? Three clear answers.

YOUR SITUATION

GST and QST, made simple

Whether you need to charge tax, how much to add on an invoice, and how much to remit.

$
$

Your sales of taxable goods and services. Used to know whether registration becomes mandatory (the $30,000 threshold).

$

The GST/QST paid on these purchases is recoverable (ITC/ITR credits) and reduces what you remit.

2026 rates: GST 5% + QST 9.975%. The QST is calculated on the price before GST (not compounded). Educational estimate, not tax advice.
WHAT YOU CHARGE
Total to invoice, tax included$1,150out of $1,000 before tax
The invoice breakdown
Amount before tax
$1,000
GST5%
+ $50.00
QST9.975%
+ $99.75
Total (tax included)
$1,150
DO YOU NEED TO CHARGE TAX?
Yes — registration is mandatory

Your taxable income ($40,000) exceeds the $30,000 threshold. You must register for GST and QST, then collect and remit the tax.

HOW MUCH TO REMIT?
Annual estimateusual method
GST collected on your sales
$2,000
− GST recovered on your purchasesITC credit
− $400
QST collected on your sales
$3,990
− QST recovered on your purchasesITR credit
− $798
To remit to Revenu Québec (per year)$4,792GST $1,600 + QST $3,192 — set them aside, it is not your income
The quick method (a simpler option)

If your taxable sales stay under about $400,000, the “quick method” replaces the credit calculation with a fixed percentage of tax-included sales: for services, 3.6% GST and 6.6% QST; for resale of goods, 1.8% and 3.4%. It is often simpler and sometimes advantageous, but you no longer claim the tax on your everyday expenses. Confirm with an accountant.

Up to date · 2026 brackets · checked
What this calculation is based on: sources and method

What this calculation includes

  • GST 5% and QST 9.975%, calculated separately on the pre-tax price
  • Small-supplier threshold ($30,000)
  • Net remittance: tax collected minus ITC/ITR credits
  • Quick-method overview

Official sources

Our full methodology
GO FURTHERSo where does your net income fit in?

Sales tax passes through you — it isn't your income. See what's really left after taxes and contributions.

Calculate my self-employment income Calculate my hourly rate
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The tax isn’t your money

The GST/QST you collect passes through you: you remit it to Revenu Québec, less the tax you paid on your purchases. Set the amount to remit aside with every payment you receive. This tool informs and doesn’t replace an accountant.

Frequently asked questions

When do I have to register for GST and QST?

As soon as your taxable sales exceed $30,000 over four consecutive calendar quarters (or in a single quarter), you stop being a “small supplier” and registration becomes mandatory, within 30 days. Below that threshold, registration is optional: you can still register voluntarily to recover the tax you pay on your purchases.

Is QST calculated on top of GST?

No. Since 2013, GST (5%) and QST (9.975%) are both calculated on the pre-tax price, separately. QST is no longer applied on a cascading basis on an amount that already includes GST. On $100, you add $5 of GST and $9.975 of QST, for $114.98.

Is the GST/QST I collect income?

No. It’s money collected for the government that you hold in trust, then remit (less the credits on your purchases). Your taxable business income is always calculated before tax. Set the amount to remit aside so you’re never caught short.

What is the quick method?

A simplified calculation option for small businesses (taxable sales under about $400,000). Instead of subtracting your input tax credits, you remit a fixed, reduced percentage of your tax-included sales. It’s simpler and sometimes advantageous, but you no longer claim the tax on your everyday expenses. An accountant can tell you whether it suits you.