Quebec Reverse GST/QST (TVQ) Calculator 2026: Back Out 14.975% Tax
Pre-filled with Quebec's 14.975% statutory GST+QST rate. Back out tax from gross receipts to isolate pre-tax costs and calculate CRA Input Tax Credit (ITC) claims.
Pre-filled with Quebec's GST+QST rate
About Quebec Sales Tax
Quebec charges the federal GST of 5% and a provincial tax known as QST (Quebec Sales Tax or TVQ - Taxe de vente du Québec) at a rate of 9.975%. The combined effective sales tax rate in Quebec is 14.975%.
The QST is administered by Revenu Québec on behalf of both the provincial and federal governments. Unlike other provinces, QST is calculated on the pre-tax base price, and then the GST is also calculated on the base price, bringing the combined total multiplier to exactly 1.14975.
There are no municipal sales taxes in Montreal, Quebec City, or Laval. The rate is uniform across the entire province.
Tax Rates in Major Quebec Cities
* Unlike in the US, Canadian provinces apply sales tax uniformly across all municipalities. City-level or county-level surcharges do not exist in Canada.
Input Tax Credit (ITC) Reconciliation for Quebec Businesses
Eligible Tax & CRA Filing Target
Eligible Tax: 5% Federal GST + 9.975% Quebec Sales Tax (QST / TVQ)
Filing Return: Dual Filing: CRA Form GST34 (Line 106) for GST & Revenu Québec Form VD-358 (Line 207) for QST ITR
Recovery Rate: 5% GST recovered via CRA ITC; 9.975% QST recovered via Revenu Québec Input Tax Refund (ITR)
CRA Documentary Rules & Recovery Guidelines
- Businesses registered with Revenu Québec must separately track and report the 5% federal GST and 9.975% provincial QST components.
- Statutory Reverse Formula: Pre-Tax Amount = Total Paid Ă· 1.14975. Federal GST ITC = Pre-Tax Ă— 0.05. Provincial QST ITR = Pre-Tax Ă— 0.09975.
- Documentary Requirements: Invoices must display the supplier’s 9-digit federal Business Number and the 10-digit Revenu Québec QST identification number (TQ followed by numbers).
- Large Business Restrictions: Large businesses in Quebec are subject to specific ITR recapture rules on certain road vehicles and telecommunications.
Worked Example for Quebec Receipt
For a $114.98 receipt in Quebec: Divide by 1.14975 to isolate the $100.00 net business expense. You claim $5.00 GST on CRA Line 106 and $9.98 QST on Revenu Québec Line 207 as an Input Tax Refund.
When to Use This Calculator in Quebec
Revenu Québec Reconciliations
Businesses operating in Quebec must report QST (TVQ) and GST separately. If you have only all-inclusive receipt totals, our tool splits the two tax items with exact precision.
Frequently Asked Questions: Quebec Taxes
How do I calculate reverse sales tax in Quebec?+
To remove Quebec sales tax, divide your total paid by 1.14975. For example, if you paid $114.98 total: $114.98 / 1.14975 equals $100.00 pre-tax price. The tax paid consists of $5.00 GST and $9.98 QST.
What is the TVQ rate in Quebec?+
TVQ (Taxe de vente du Québec) is the French term for QST. The rate is 9.975% and it applies to most goods and services alongside the 5% federal GST.