Every province charges the 5% federal GST. Ontario (13%), New Brunswick, Newfoundland and Labrador and PEI (15%) and Nova Scotia (14%) combine it with their provincial tax into a single HST. British Columbia (7% PST), Manitoba (7% RST), Saskatchewan (6% PST) and Quebec (9.975% QST) charge a separate provincial tax on top of GST. Alberta and the three territories charge GST only.
Sales Tax Rates by Province (2026)
| Province / territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| New Brunswick | HST | 5% | 10% | 15% |
| Newfoundland and Labrador | HST | 5% | 10% | 15% |
| Northwest Territories | GST | 5% | — | 5% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Nunavut | GST | 5% | — | 5% |
| Ontario | HST | 5% | 8% | 13% |
| Prince Edward Island | HST | 5% | 10% | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST | 5% | — | 5% |
General rates. Some goods and services are zero-rated, exempt, or taxed at a different provincial rate.
The only rate change in the past two years was Nova Scotia. It cut the provincial part of its HST from 10% to 9% on April 1, 2025, so its HST fell from 15% to 14%.
What Is the Difference Between GST and HST in Canada?
GST (Goods and Services Tax) is the 5% federal sales tax charged everywhere in Canada. HST (Harmonized Sales Tax) is the GST and a provincial sales tax merged into one tax, in the five provinces that agreed to harmonize. The practical differences are:
| GST | HST | |
|---|---|---|
| Where it applies | AB, BC, MB, SK, QC, NT, NU, YT | ON, NB, NL, NS, PE |
| Rate | 5% | 13%, 14% or 15% |
| What it covers | Federal tax only | Federal 5% + provincial part |
| Who collects it | CRA | CRA, which passes the provincial part to the province |
| Separate provincial tax? | Yes in BC, MB, SK and QC | No, it is already included |
| Business return | GST return, plus a separate PST/QST return where it applies | One GST/HST return |
For shoppers, the difference mostly shows up on receipts: one HST line in Ontario, two lines (GST and PST) in BC. For businesses it matters more. HST provinces need only one registration and one return. In PST provinces, businesses must also register with the province. Our GST vs HST explainer goes into more detail.
What Is GST/HST in Canada?
GST/HST is a value-added tax. It is charged at every stage of the supply chain, but businesses claim back the tax they paid on their own inputs through input tax credits. In the end, only the final consumer pays it. Some key rules:
- Registration: businesses must register once their taxable sales exceed $30,000 over four consecutive calendar quarters. Below that, they are "small suppliers" and registering is optional.
- Zero-rated supplies (taxed at 0% but still eligible for input tax credits): basic groceries, prescription drugs, many medical devices and most exports.
- Exempt supplies (no GST/HST and no input tax credits): long-term residential rent, most health care and education services, and many financial services.
- Place of supply: the rate follows the customer's province, for example where goods are delivered. An Alberta business shipping to Ontario charges 13% HST.
How to Calculate Sales Tax Backwards
To find the price before tax from a total that includes tax, divide by 1 plus the tax rate. Don't subtract the percentage.
Example: a $56.00 receipt in British Columbia. $56.00 ÷ 1.12 = $50.00 before tax, of which $2.50 is GST and $3.50 is PST. Subtracting 12% of $56 would give $49.28, which is wrong, because the 12% was charged on $50, not on $56.
Other quick divisors: Ontario ÷ 1.13, Nova Scotia ÷ 1.14, the 15% HST provinces ÷ 1.15, Quebec ÷ 1.14975, Saskatchewan ÷ 1.11, and the GST-only provinces and territories ÷ 1.05. A $57 total in Nova Scotia is $50 plus $7 of HST. The Remove tax option in the calculator does this for you.
Sales Tax on $1,000 in Every Province
| Province / territory | Tax charged | Total tax | You pay |
|---|---|---|---|
| Alberta, NT, NU, YT | GST $50 | $50.00 | $1,050.00 |
| Saskatchewan | GST $50 + PST $60 | $110.00 | $1,110.00 |
| British Columbia | GST $50 + PST $70 | $120.00 | $1,120.00 |
| Manitoba | GST $50 + RST $70 | $120.00 | $1,120.00 |
| Ontario | HST $130 (federal $50 + provincial $80) | $130.00 | $1,130.00 |
| Nova Scotia | HST $140 (federal $50 + provincial $90) | $140.00 | $1,140.00 |
| Quebec | GST $50 + QST $99.75 | $149.75 | $1,149.75 |
| New Brunswick, NL, PEI | HST $150 (federal $50 + provincial $100) | $150.00 | $1,150.00 |
On a $1,250 laptop in Ontario, 13% HST adds $162.50, so you pay $1,412.50. In Alberta you would pay $62.50 of GST.
PST, RST and QST: Provincial Differences
- British Columbia (PST 7%) is administered by the BC government. It applies to most goods and some services, such as software and telecommunications. Some items, including vehicles and liquor, are taxed at different rates.
- Manitoba (RST 7%) is called the Retail Sales Tax and works in much the same way as a PST.
- Saskatchewan (PST 6%) applies to taxable goods and many services bought or imported for use in the province.
- Quebec (QST 9.975%) is administered by Revenu Québec. It is calculated on the price before GST, so it is not a tax on tax: $100 + $5.00 GST + $9.975 QST = $114.975.
- Alberta, Yukon, the Northwest Territories and Nunavut have no provincial sales tax, so shoppers pay only the 5% GST.
Related Tools & Guides
Frequently Asked Questions
GST is the 5% federal sales tax charged across Canada. HST combines the GST with a provincial sales tax into a single tax, and applies in Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). HST provinces have no separate PST, and the CRA collects the whole HST.
GST/HST is Canada's value-added sales tax on most goods and services. GST is 5% everywhere. In the five harmonized provinces it is charged as HST at 13% to 15%. Businesses with more than $30,000 of taxable sales must register, charge it, and claim back the tax they pay on business inputs.
Divide the total by 1 plus the tax rate. For Ontario, divide by 1.13: a $113 total is $100 before tax plus $13 HST. For BC, divide by 1.12. Do not subtract the percentage from the total, because the tax was charged on the smaller pre-tax price.
Five provinces: Ontario (13%), Nova Scotia (14% since April 1, 2025), New Brunswick (15%), Newfoundland and Labrador (15%) and Prince Edward Island (15%). The rest charge GST alone or GST plus a separate provincial tax.
13% HST: 5% federal plus 8% provincial, charged as one tax. A $100 item costs $113 with tax.
Alberta, together with Yukon, the Northwest Territories and Nunavut, has the lowest rate at 5%, because they charge only the federal GST and no provincial sales tax.
No. Since 2013, the 9.975% QST is calculated on the selling price excluding GST. The combined rate is 14.975%, so $100 becomes $114.98.
Applies the general 2026 GST, HST, PST, RST and QST rates. It does not account for zero-rated or exempt items, special provincial rates (for example on vehicles, liquor or accommodation), point-of-sale rebates, First Nations exemptions or eco fees. Amounts are rounded to the cent for each tax.