The rule to plan for since 2025
The SAAQ announced that, effective January 1, 2025, when buying or selling a used motor vehicle that is 14 years old or less, QST is calculated on the vehicle's estimated value if it is higher than the agreed sale price.
This rule affects the taxable amount, not the condition of the vehicle. A low price can still be too tight if the value used for QST is higher than the price you expected to pay.
Between individuals, QST is paid to the SAAQ
Revenu Québec says that when you buy a used road vehicle from an individual who is not registered for QST, you pay QST to the SAAQ when the registration is transferred.
QST is calculated on the higher of two amounts: the vehicle's estimated value or its sale price. GST generally does not apply to a non-commercial sale between two individuals.
A damaged vehicle needs proof
If the price is lower because the vehicle is damaged or has unusual wear, Revenu Québec describes a process involving an appraisal report from a certified appraiser. This is not something to handle with only a verbal explanation.
Before relying on a reduced price, confirm the documents needed. Otherwise your budget can be hit by QST calculated on a value above the price paid.
The tax estimate can change the right vehicle
Two vehicles listed at the same price can produce a different starting cost if their estimated value, age, condition, seller type or registration situation differs. The best purchase is not always the cheapest listing.
Use the quiz to filter vehicle types that fit your total budget, then keep room for QST, SAAQ fees, insurance, winter tires, inspection and initial repairs.
QST budget checklist before an offer
- Vehicle year confirmed to know whether the 14-years-or-less rule may apply.
- Agreed price and possible estimated value compared before the deposit.
- Seller identified as an individual or a dealer.
- Required documents checked if the vehicle is damaged or unusually worn.
- Total budget adjusted with QST, registration, insurance, tires and maintenance.
Frequently asked questions
- Used-car QST at the SAAQ in Quebec: what to budget before paying
- When buying a used car in Quebec, budget for QST before signing. Since January 1, 2025, a used motor vehicle that is 14 years old or less can be taxed on its estimated value when that value is higher than the agreed sale price.
- Why take the quiz after this guide?
- Answer the quiz to combine your budget, winter needs, charging access, passengers and risk level before shopping listings.
The right choice depends on your use, not a generic ranking.
Answer the quiz to combine your budget, winter needs, charging access, passengers and risk level before shopping listings.
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