The sales tax in Montreal is 14.975%. That figure is two taxes stacked on the same receipt: the 5% federal Goods and Services Tax (GST) and the 9.975% Quebec Sales Tax (QST).1Canada Revenue Agency. GST/HST Calculator (and Rates) It applies to most goods and services you buy in the city, from electronics and furniture to restaurant meals and haircuts. There is no separate municipal sales tax on top.
How the Rate Shows Up on Your Bill
Both taxes are calculated on the pre-tax price, and neither compounds on the other. On a $100 item you pay $5.00 in GST and $9.98 in QST (9.975% rounded to the nearest cent), for a total of $114.98.2Revenu Québec. Basic Rules for Applying the GST and QST Receipts in Montreal almost always print the two lines separately, so you can see exactly what goes to each level of government.
Shipping and delivery charges follow the same rule as the item itself. If you order something taxable and pay for delivery within Quebec, GST and QST apply to the delivery fee too.3Revenu Québec. Domestic Inbound Services
What Isn’t Taxed
A handful of everyday purchases escape the 14.975% entirely. Basic groceries — staples like milk, eggs, meat, fresh fruit, and vegetables — are zero-rated, meaning the shopper pays no tax. So are prescription drugs and certain medical devices, along with printed books that carry an ISBN.4Revenu Québec. Printed Books
Long-term residential leases of one month or more are exempt, as are most health, education, and childcare services.5Revenu Québec. Exempt Supplies For the person paying, “exempt” and “zero-rated” both mean the same thing at the register: no tax.
Groceries vs. Prepared Food
This is where people get tripped up. Raw ingredients from a grocery store are zero-rated, but the moment food is prepared for immediate consumption, the full 14.975% applies. A carton of eggs from the supermarket is tax-free; an omelette at a brunch spot is fully taxable. Restaurant meals carry both GST and QST whether you eat in or take the food home. Snack foods, candies, and soft drinks generally fall on the taxable side even at a grocery store. Alcohol is always taxable, no matter where it is sold.6Revenu Québec. Zero-Rated Supplies
A rough rule: anything you would cook yourself at home is probably zero-rated, and anything ready to eat or drink is probably taxed.
The Extra Tax on Hotel Rooms and Short-Term Rentals
Visitors pay more than the standard rate on lodging. A 3.5% tax on lodging is added on top of GST and QST for stays of 31 consecutive days or fewer, and it covers hotels, motels, bed-and-breakfasts, and units rented through platforms like Airbnb.7Revenu Québec. Tax on Lodging — Paying and Billing the Tax8Revenu Québec. Short-Term Accommodations A $200-per-night hotel room works out to roughly $236.95 once GST, QST, and the lodging tax are all applied. Over a multi-night stay, that difference is worth building into a travel budget.
One point for tourists: Canada does not offer a general sales tax refund to visitors. The old Foreign Convention and Tour Incentive Program once allowed non-residents to recover some GST, but that rebate no longer covers ordinary purchases made on a visit.9Canada Revenue Agency. Foreign Convention and Tour Incentive Program What you pay at checkout is final.
Federal Luxury Tax on High-Value Purchases
Some expensive purchases carry a separate federal luxury tax under the Select Luxury Items Tax Act. It applies to new vehicles and aircraft priced above $100,000 and new vessels priced above $250,000.10Canada Revenue Agency. LTN3 Subject Vessels Under the Select Luxury Items Tax Act The amount owed is the lesser of 10% of the full price or 20% of the amount above the threshold. On a $120,000 vehicle, that comes to the lesser of $12,000 or $4,000, so the luxury tax is $4,000 on top of the regular sales taxes.
The luxury tax is charged at the point of sale or importation and sits alongside GST and QST rather than replacing them.
Digital Subscriptions and Streaming
Streaming platforms, app stores, e-book retailers, cloud services, and online advertising bought from non-resident digital companies have been subject to QST since January 2019. If you subscribe to a streaming service or buy a digital download while living in Montreal, your bill shows the 9.975% QST as well as the 5% GST.11Revenu Québec. GST/HST and QST
Ordering From Outside Canada
Items shipped to Montreal from another country are subject to both GST and QST once they clear customs. For packages arriving by mail or courier, anything worth CAN$20 or less is exempt. Above that value, both taxes apply to the full amount.12Canada Border Services Agency. Importing by Mail or Courier – Determining Duty and Taxes Owed Gifts sent by a friend or family member get a more generous CAN$60 threshold, though that exemption does not cover tobacco or alcohol.
Canadian residents returning from a trip abroad get personal exemptions that depend on how long they were away. Trips under 24 hours qualify for no exemption. After 24 hours, you can bring back up to CAN$200 in goods duty- and tax-free; after 48 hours, up to CAN$800.13Canada Border Services Agency. I Declare: A Guide for Residents Returning to Canada Anything above those limits is subject to the full combined rate plus any customs duties that apply.