Sales tax rates by province (2026)
Canada has a 5% federal Goods and Services Tax (GST). Five provinces combine it with their own tax into a single Harmonized Sales Tax (HST); British Columbia, Manitoba, Saskatchewan and Quebec charge a separate provincial tax on top of the GST; Alberta and the three territories charge GST only.
| Province or territory | Type | GST | PST / QST / RST | HST | Total |
|---|---|---|---|---|---|
| Alberta | GST | 5% | – | – | 5% |
| British Columbia | GST + PST | 5% | 7% | – | 12% |
| Manitoba | GST + RST | 5% | 7% | – | 12% |
| New Brunswick | HST | – | – | 15% | 15% |
| Newfoundland and Labrador | HST | – | – | 15% | 15% |
| Northwest Territories | GST | 5% | – | – | 5% |
| Nova Scotia | HST | – | – | 14% | 14% |
| Nunavut | GST | 5% | – | – | 5% |
| Ontario | HST | – | – | 13% | 13% |
| Prince Edward Island | HST | – | – | 15% | 15% |
| Quebec | GST + QST | 5% | 9.975% | – | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | – | 11% |
| Yukon | GST | 5% | – | – | 5% |
Nova Scotia lowered its HST from 15% to 14% on April 1, 2025. Rates are the general rates; some goods and services are zero-rated or exempt.
How to calculate GST and HST
Adding tax to a price
Example: $250 in Ontario with 13% HST → tax = $32.50, total = $282.50. In Quebec, GST is $12.50 and QST is 9.975% × $250 = $24.94, for a total of $287.44. Both taxes are calculated on the pre-tax price; QST is no longer charged on top of GST.
Reverse sales tax: finding the price before tax
Example: a receipt of $113 in Ontario → 113 ÷ 1.13 = $100 before tax, so the HST was $13. Taking 13% of $113 ($14.69) would overstate the tax.
What is taxed?
- Zero-rated (0%): basic groceries, prescription drugs, many medical devices and exports.
- Exempt: most health and dental services, long-term residential rent, most educational services, many financial services and child care.
- GST only: in BC, Manitoba and Saskatchewan, many services and some goods are subject to GST but not to the provincial sales tax. Use “GST only” in the calculator for those.
Do businesses have to charge GST/HST?
Businesses must register for GST/HST once their taxable sales exceed $30,000 over four consecutive calendar quarters (the small supplier threshold). Registered businesses charge tax on their sales and claim input tax credits for the GST/HST they pay on business purchases.
Shopping in the United States? See the US sales tax calculator. Buying a home? Try the Canadian mortgage calculator.
Frequently asked questions
How do I calculate HST in Ontario?
Multiply the price by 0.13 for the tax, or by 1.13 for the total. $80 plus 13% HST is $80 × 1.13 = $90.40, of which $10.40 is HST.
How do I remove GST/HST from a total?
Divide the total by 1 plus the rate. With 13% HST: $90.40 ÷ 1.13 = $80 before tax. With 5% GST only: $105 ÷ 1.05 = $100.
What is the sales tax in Quebec?
5% GST plus 9.975% QST, for a combined 14.975%. Both are calculated on the price before tax.
Which provinces have HST?
Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%).
Which province has the lowest sales tax?
Alberta, with only the 5% GST. The Northwest Territories, Nunavut and Yukon also charge GST only.
Rates are general rates for information only. Some products and services are zero-rated, exempt or taxed differently.