# Calcul TPS TVQ Québec (2026): Form FPZ-500-V & Travailleur Autonome Invoice Guide

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- **Summary:** Calcul TPS TVQ Québec (5% GST + 9.975% QST = 14.975%), Revenu Québec form FPZ-500-V, CTI/RTI credits, RBQ rules & facture travailleur autonome template.

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# Calcul TPS TVQ Québec (2026): Form FPZ-500-V & Travailleur Autonome Invoice Guide

**Short answer: For a calcul TPS TVQ Québec in 2026, multiply your pre-tax amount by 5% for the federal GST (*TPS*) and by 9.975% for the provincial QST (*TVQ*), giving a combined tax rate of 14.975% (`Pre-Tax × 1.14975`). Every registered Québec contractor or self-employed worker (*travailleur autonome*) reports both taxes together on Revenu Québec form FPZ-500-V and deducts Input Tax Credits (*CTI*) and Input Tax Refunds (*RTI*) using a facture gratuite travailleur autonome or logiciel facture travailleur autonome.**

> **⚡ Outil Logiciel Facture Travailleur Autonome, Facture Entrepreneur & TPS/TVQ (14,975 %):** Créez une **facture gratuite travailleur autonome**, une **facture entrepreneur** ou une **soumission gratuite entrepreneur** (*devis travailleur autonome*) avec calcul TPS (5 %) + TVQ (9,975 %) dans le [Générateur de Facture Gratuit (CAD)](/keel/invoice-generator/), exportez via **`🔗 Embed / CSV Template`** ou sauvegardez jusqu'à **5 dossiers gratuits dans votre [Espace Web iCloud (5 Free Saves)](/keel/workspace/)**, découvrez [l'Édition App Store Québec Travailleur Autonome (TP-80-V & FPZ-500-V)](/keel/cpp/quebec-travailleur-autonome/), ou **[téléchargez Keel gratuitement sur l'App Store (`0 $/mois`)](https://apps.apple.com/ca/app/keel-invoice-maker-receipts/id6786659713?ppid=98a08f8c-8b05-4a75-91c1-0586b49a3adf&pt=127772795&ct=blog_vergi_quebec-gst-qst-fpz-500-v-and&mt=8)**.

Unlike Ontario or the Atlantic provinces — where the Canada Revenue Agency (CRA) administers a single Harmonized Sales Tax (HST) — Québec administers **both** the federal 5% GST (*Taxe sur les produits et services — TPS*) and the 9.975% QST (*Taxe de vente du Québec — TVQ*) through [Revenu Québec](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/). Whether you operate as a licensed construction contractor under the [Régie du bâtiment du Québec (RBQ)](https://www.rbq.gouv.qc.ca/) or as an independent *travailleur autonome* in Montréal, Québec City, Laval, Gatineau, Trois-Rivières, or Sherbrooke, your invoice (*facture travailleur autonome Québec*) must display your two separate registration numbers (`RT` for GST/TPS and `TQ` for QST/TVQ) once your worldwide taxable revenue exceeds **$30,000** over four consecutive calendar quarters.

For related Canadian contractor rules, see [Soumission Gratuite Entrepreneur & Devis Travailleur Autonome Québec (2026)](/keel/quebec-soumission-gratuite-entrepreneur-devis-facture-guide/), [Quebec Sales Tax for Contractors](/keel/quebec-sales-tax-for-contractors/), [Quebec Contractor License Requirements (RBQ)](/keel/quebec-contractor-license-requirements/), [Quebec Contractor Insurance Requirements](/keel/quebec-contractor-insurance-requirements/), and our [Canadian Invoice Template](/keel/canada-invoice-template/).

## Comment faire le calcul TPS TVQ Québec (How do you add or reverse 5% GST and 9.975% QST)?

Since January 1, 2013, QST (*TVQ*) is calculated at **9.975% on the selling price excluding GST** (it is no longer compounded on top of the 5% GST). Both taxes apply directly to the pre-tax subtotal, which makes both forward billing and reverse receipt extraction straightforward.

| Calculation Type (*Type de calcul*) | Formula (*Formule*) | $1,000.00 Pre-Tax Example | $2,874.38 Tax-Included Example |
|---|---|---|---|
| **Add 5% GST (TPS)** | `Pre-Tax × 0.05` | `$1,000.00 × 0.05 = $50.00` | `$2,500.00 × 0.05 = $125.00` |
| **Add 9.975% QST (TVQ)** | `Pre-Tax × 0.09975` | `$1,000.00 × 0.09975 = $99.75` | `$2,500.00 × 0.09975 = $249.38` |
| **Add Combined TPS + TVQ (14.975%)** | `Pre-Tax × 1.14975` | **`$1,149.75` Total** | **`$2,874.38` Total** |
| **Reverse Pre-Tax from Total (*Calcul inverse*)** | `Total ÷ 1.14975` | `$1,149.75 ÷ 1.14975 = $1,000.00` | `$2,874.38 ÷ 1.14975 = $2,500.00` |
| **Extract GST (TPS) from Tax-Included Total** | `(Total ÷ 1.14975) × 0.05` | `$50.00` | `$125.00` |
| **Extract QST (TVQ) from Tax-Included Total** | `(Total ÷ 1.14975) × 0.09975` | `$99.75` | `$249.38` |

When you buy building materials at RONA, Réno-Dépôt, Canac, BMR, or Patrick Morin and the receipt shows only a tax-included total, dividing by `1.14975` gives your exact pre-tax expense line, while multiplying that pre-tax figure by `0.05` and `0.09975` gives the exact CTI and RTI credits you can recover.

| Pre-Tax Price (*Montant avant taxes*) | 5% GST (*TPS 5 %*) | 9.975% QST (*TVQ 9,975 %*) | Combined Tax (*Total des taxes 14,975 %*) | Invoice Total (*Total avec taxes*) |
|---|---|---|---|---|
| **$100.00** | $5.00 | $9.98 | $14.98 | **$114.98** |
| **$250.00** | $12.50 | $24.94 | $37.44 | **$287.44** |
| **$500.00** | $25.00 | $49.88 | $74.88 | **$574.88** |
| **$1,000.00** | $50.00 | $99.75 | $149.75 | **$1,149.75** |
| **$2,500.00** | $125.00 | $249.38 | $374.38 | **$2,874.38** |
| **$5,000.00** | $250.00 | $498.75 | $748.75 | **$5,748.75** |
| **$10,000.00** | $500.00 | $997.50 | $1,497.50 | **$11,497.50** |

## What is Form FPZ-500-V (FP-500) at Revenu Québec and how do you file it?

Form **FPZ-500-V** (the personalized remittance slip and return corresponding to general form **FP-500**, *Detailed GST/HST and QST Return*) is the official declaration that GST- and QST-registered businesses and *travailleurs autonomes* in Québec file with [Revenu Québec's Mon dossier pour les entreprises](https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/fp-500-v/).

Because Revenu Québec administers both taxes on behalf of the federal and provincial governments, you file **one unified return** rather than filing separately with the CRA and Revenu Québec.

| FPZ-500-V Box / Line | French Label (*Formulaire FPZ-500-V*) | English Meaning | How to Calculate Your Entry |
|---|---|---|---|
| **Line 101** | *Fournitures (ventes hors taxes)* | Total pre-tax sales & supplies | Sum of all pre-tax invoice subtotals for the reporting period |
| **Line 103** | *TPS/TVH perçue ou à percevoir* | 5% GST collected or collectible | All 5% GST billed on client invoices (even if unpaid at period end, under accrual rules) |
| **Line 106** | *Crédits de taxe sur les intrants (CTI)* | GST Input Tax Credits (ITCs) | 5% GST paid on business expenses, lumber, tools, fuel, and subcontractors |
| **Line 109** | *TPS/TVH nette* | Net GST (`Line 103 − Line 106`) | Positive = GST owing; Negative = GST refund |
| **Line 203** | *TVQ perçue ou à percevoir* | 9.975% QST collected or collectible | All 9.975% QST billed on client invoices |
| **Line 206** | *Remboursements de la taxe sur les intrants (RTI)* | QST Input Tax Refunds (ITRs) | 9.975% QST paid on business expenses, materials, tools, and subcontractors |
| **Line 209** | *TVQ nette* | Net QST (`Line 203 − Line 206`) | Positive = QST owing; Negative = QST refund |
| **Combined Balance** | *Solde total à payer ou remboursement* | Combined Net GST + QST (`Line 109 + Line 209`) | Single net payment to Revenu Québec or single combined refund |

Under both the federal *Excise Tax Act* and the *Act respecting the Québec sales tax*, GST (Line 103) and QST (Line 203) become reportable on the **invoice issue date**, not the date the customer pays you. If you issue a `$10,000 + $1,497.50 tax` renovation invoice on March 28 and your quarterly FPZ-500-V period ends March 31, you must report that `$1,497.50` on your Q1 return even if the client pays in April.

## How does the Quick Method (Méthode rapide de comptabilité) work for Québec service businesses?

If your annual worldwide taxable sales (including GST and QST) are **$400,000 or less** for GST and **$418,952 or less** for QST — and you are a consultant, IT freelancer, designer, cleaner, or service contractor who does not spend heavily on taxable materials — Revenu Québec allows you to elect the **Quick Method of Accounting** (*Méthode rapide de comptabilité*, form FP-2074-V).

With the Quick Method, you still charge your clients the standard **5% TPS and 9.975% TVQ** (`14.975%`) on your invoices, but instead of tracking CTI and RTI on every small operating receipt, you remit a lower flat percentage of your tax-included sales (for example, **3.6% for GST** and **6.6% for QST** for service providers, minus a **1% credit on the first $30,000** of eligible supplies each year). However, construction contractors whose materials represent a large share of the contract price almost always recover more money using the **regular method** so they can claim 100% of their CTI and RTI on building supplies and subcontractors.

## What must appear on a facture travailleur autonome in Québec in 2026?

To ensure your commercial clients can claim their **CTI** (GST credits) and **RTI** (QST refunds) during a Revenu Québec audit — and to comply with RBQ consumer protection rules on residential jobs — every *facture travailleur autonome Québec* or contractor invoice must include specific fields depending on the invoice total.

| Invoice Threshold | Required Fields on a Québec Invoice (*Mentions obligatoires sur une facture*) |
|---|---|
| **Under $30 (Not Registered — *Petit fournisseur < $30,000*)** | Legal name or NEQ business name, invoice date, sequential invoice number, item description, total in CAD, and note: *"Petit fournisseur — TPS/TVQ non applicables"* (do **not** charge GST or QST). |
| **$30 to $99.99 (Registered for TPS/TVQ)** | Supplier name, invoice date, total paid/payable, **both registration numbers** (`9-digit BN + RT0001` for TPS and `10-digit + TQ0001` for TVQ), and exact GST (5%) and QST (9.975%) amounts. |
| **$100 to $499.99 (Registered for TPS/TVQ)** | All fields above, plus a clear breakdown showing which items are taxed at 5% GST and 9.975% QST. |
| **$500 or More (Registered for TPS/TVQ)** | All fields above, plus the **buyer's legal name or trading name**, clear description of every labour and material line item, and payment terms. |
| **RBQ Construction Work (Any Value)** | Your **RBQ licence number** (*Numéro de licence RBQ*, formatted `XXXX-XXXX-XX`) must appear on every bid, contract, and invoice, plus any statutory 10% construction hypothec holdback (*retenue contractuelle*) if applicable. |

## How is impôt travailleur autonome Québec calculated (RRQ, RQAP, FSS & TP-80-V)?

Beyond GST/QST (*TPS/TVQ*), a self-employed contractor or *travailleur autonome* in Québec files two annual income tax returns: the federal **T1 + Form T2125** with the [Canada Revenue Agency (CRA)](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2125.html) and the provincial **TP-1 + Form TP-80-V** (*Revenus et dépenses d'entreprise ou de profession*) with Revenu Québec.

Because Québec opted out of the federal CPP and runs its own parental insurance plan, self-employed workers in Québec pay distinct social contributions on net business income:

1. **Régime de rentes du Québec (RRQ / QPP):** Self-employed individuals pay both the employee and employer halves (**12.8% combined base + first additional contribution** up to the Maximum Pensionable Earnings, plus **8% second additional contribution** on the upper earnings band). Half of your RRQ contribution is deductible on your federal and Québec income tax returns.
2. **Régime québécois d'assurance parentale (RQAP / QPIP):** Self-employed workers pay **0.878%** on net business income up to the maximum insurable earnings threshold. Because Québec residents pay RQAP, they enjoy a reduced Employment Insurance (EI) rate and are exempt from standard EI unless they opt into special benefits.
3. **Fonds des services de santé (FSS / Health Services Fund):** If your net business income + total income exceeds the exemption threshold, you contribute **1% to 1.65%** via Schedule F (*Annexe F*) of the Québec TP-1 return.
4. **Federal Québec Abatement (16.5%):** Residents of Québec receive a **16.5% refundable abatement** reducing their basic federal income tax on the T1 return because Québec funds programs directly through Revenu Québec.

To calculate your combined federal + provincial income tax alongside your business expenses and mileage deductions, open our [Canada How to Calculate GST/HST & QST Guide](/keel/canada-how-to-calculate-gst-hst/) and [Canada Self-Employed Taxes Guide](/keel/canada-self-employed-taxes/).

## How does Keel automate Québec TPS/TVQ (14.975%), CTI/RTI receipts & RBQ invoicing?

Running a contracting or freelance business in Québec means tracking two tax rates (`5% TPS` and `9.975% TVQ`) on every receipt from Réno-Dépôt, RONA, Home Depot, or Canac while keeping your RBQ licence number and `RT`/`TQ` tax numbers on every client quote and invoice:

1. **Dual-Line TPS (5%) & TVQ (9.975%) Invoices:** Keel calculates `5% GST` and `9.975% QST` separately on the pre-tax subtotal (`14.975%` combined) and prints both your `RT` and `TQ` registration numbers plus your RBQ licence number on clean PDF estimates and invoices.
2. **On-Device Receipt Scanner for CTI & RTI:** Snap a photo of any supply-house or fuel receipt on the jobsite. Keel extracts the merchant, date, pre-tax subtotal, 5% TPS (*CTI*), and 9.975% TVQ (*RTI*) offline so your **FPZ-500-V** Lines 106 and 206 are ready in seconds.
3. **Zero Bank Login Privacy:** Keel never asks for your Desjardins, National Bank, RBC, or TD online banking password. Every invoice, receipt photo, and GPS mileage log lives on your iPhone.

👉 **[Download Keel on the App Store (Québec & Canada Edition)](https://apps.apple.com/us/app/keel-contractor-invoicing-tax/id6786659713?pt=127772795&ct=blog_vergi_qc-tps-tvq-bottom&mt=8&ppid=98a08f8c-8b05-4a75-91c1-0586b49a3adf)** or build your invoice right now in the [Free Online Invoice Generator](/keel/invoice-generator/).

## Frequently asked questions

**Comment calculer la TPS et la TVQ au Québec en 2026 (How do you calculate GST and QST in Québec)?**

Multiply the pre-tax price by 0.05 (5%) to get the federal GST (*TPS*) and by 0.09975 (9.975%) to get the provincial QST (*TVQ*), since both taxes apply to the pre-tax selling price. To calculate the tax-included total in a single step, multiply the pre-tax amount by 1.14975. To reverse-calculate the pre-tax price from a tax-included total (*calcul inverse TPS/TVQ*), divide the total by 1.14975.

**What is Revenu Québec Form FPZ-500-V?**

Form FPZ-500-V (the personalized filing slip for general form FP-500) is the combined GST/HST and QST return issued by Revenu Québec. Registered Québec contractors and *travailleurs autonomes* use it to report 5% GST collected (Line 103) minus Input Tax Credits or *CTI* (Line 106), and 9.975% QST collected (Line 203) minus Input Tax Refunds or *RTI* (Line 206), resulting in a single combined net payment or refund.

**When must a travailleur autonome in Québec register for TPS and TVQ?**

You cease to be a small supplier (*petit fournisseur*) and must register for both GST (TPS) and QST (TVQ) with Revenu Québec once your worldwide taxable sales exceed $30,000 in a single calendar quarter or across four consecutive calendar quarters. Below $30,000, registration is optional, though many contractors register voluntarily to claim back CTI and RTI on tools, materials, and commercial vehicle expenses.

**What must appear on a facture travailleur autonome in Québec?**

Every Québec invoice from a registered supplier must show your legal or business name, the invoice date, sequential invoice number, item descriptions, pre-tax subtotal, the exact 5% TPS and 9.975% TVQ amounts, your federal GST number (`RT0001`) and Québec QST number (`TQ0001`), and — for invoices of $500 or more — the buyer's name. Licensed construction contractors must also display their RBQ licence number on all bids, contracts, and invoices.

**How do CTI and RTI input tax credits reduce my Québec income tax expense lines?**

When you are registered for GST and QST, the 5% TPS and 9.975% TVQ you pay on business purchases are recovered directly on your FPZ-500-V return as Input Tax Credits (*CTI*) and Input Tax Refunds (*RTI*). Because those taxes are refunded to you, you deduct the **pre-tax** cost of materials, tools, and vehicle expenses on your federal Form T2125 and Québec Form TP-80-V income tax returns.

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