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.

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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. Whether you operate as a licensed construction contractor under the Régie du bâtiment du Québec (RBQ) 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), Quebec Sales Tax for Contractors, Quebec Contractor License Requirements (RBQ), Quebec Contractor Insurance Requirements, and our Canadian 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.

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) 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 and Canada Self-Employed Taxes Guide.

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) or build your invoice right now in the Free Online 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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