Sales tax in Canada depends on where you buy. Every province and territory charges the federal goods and services tax (GST), but some fold it into a single harmonized sales tax (HST), some add a separate provincial sales tax on top, and some add nothing. This guide sets out the 2026 rates for every province and territory, and shows how to add tax to a price or take it out of a tax-included total.
The rates come from the Canada Revenue Agency (CRA) and the provincial governments that run their own sales taxes. Every dollar amount is calculated live by the GST/HST calculator.
The short version
The GST is 5% across Canada. In Ontario, the HST is 13%, so a $100 purchase costs $113.00. In Quebec, the GST plus the Quebec sales tax (QST) of 9.975% brings a $100 purchase to $114.98. In Alberta and the territories there is only the GST, so the same purchase costs $105.00.
GST, HST, PST, QST and RST
- GST (goods and services tax) is the federal sales tax, charged at 5% in provinces and territories that don’t have the HST.Canada Revenue Agency
- HST (harmonized sales tax) combines the GST and a provincial portion into one tax, collected by the CRA. It applies in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island.
- PST (provincial sales tax) is a separate tax charged on top of the GST in British Columbia and Saskatchewan, and run by each province.
- RST (retail sales tax) is Manitoba’s name for its PST.Manitoba Finance
- QST (Quebec sales tax) is Quebec’s own sales tax, administered by Revenu Québec together with the GST.Revenu Québec
Sales tax rates by province and territory
| Province or territory | Sales tax | GST | Provincial part | Total rate | Tax on $100 |
|---|---|---|---|---|---|
| Alberta | GST | 5% | None | 5% | $5.00 |
| British Columbia | GST + PST | 5% | 7% | 12% | $12.00 |
| Manitoba | GST + RST | 5% | 7% | 12% | $12.00 |
| New Brunswick | HST | Included | Included | 15% | $15.00 |
| Newfoundland and Labrador | HST | Included | Included | 15% | $15.00 |
| Northwest Territories | GST | 5% | None | 5% | $5.00 |
| Nova Scotia | HST | Included | Included | 14% | $14.00 |
| Nunavut | GST | 5% | None | 5% | $5.00 |
| Ontario | HST | Included | Included | 13% | $13.00 |
| Prince Edward Island | HST | Included | Included | 15% | $15.00 |
| Quebec | GST + QST | 5% | 9.975% | 14.975% | $14.98 |
| Saskatchewan | GST + PST | 5% | 6% | 11% | $11.00 |
| Yukon | GST | 5% | None | 5% | $5.00 |
These are the general rates.Canada Revenue AgencyGovernment of British ColumbiaGovernment of Saskatchewan Nova Scotia’s HST rate was cut in 2025 when the province lowered its portion, so older receipts and price lists from that province may show a higher rate.
Quebec’s combined rate of 14.975% is simply the two rates added together, because the QST is charged on the price before GST, not on the price including GST.Revenu Québec The same is true of PST in British Columbia and Saskatchewan and of Manitoba’s RST: neither tax is charged on the other.
How to add sales tax to a price
To add tax, multiply the price before tax by the total rate and add the result. With separate taxes, work each one out on the price before tax and add them both. A $250 purchase in Quebec, for example:
| Line | Amount |
|---|---|
| Price before tax | $250 |
| GST (5%) | $13 |
| QST (9.975%) | $25 |
| Total sales tax | $37 |
| Price including tax | $287 |
The same $250 costs $282.50 in Ontario, $280.00 in British Columbia and $262.50 in Alberta. Each tax is rounded to the cent, which is why a receipt can be a cent away from the total rate multiplied by the price.
How to remove sales tax from a price
To find the price before tax from a tax-included total, divide the total by one plus the rate. Don’t subtract the rate from the total: tax was charged on the smaller, pre-tax price, so taking the rate off the bigger figure removes too much.
- In Ontario, a total of $113 includes $13.00 of HST, leaving $100.00 before tax.
- In Quebec, a total of $50 is $43.49 before tax, with $2.17 of GST and $4.34 of QST.
- In British Columbia, a total of $56 is $50.00 before tax, with $2.50 of GST and $3.50 of PST.
This is the calculation to use when you need the tax for an expense claim, or the pre-tax price of something that was advertised tax-in.
Which rate applies
The rate depends on where the sale is made for tax purposes, called the place of supply, not on where the seller is based. For goods, that is usually where they are delivered or handed over. For services, it is usually where the service is performed or where the customer is.Canada Revenue Agency So an Alberta business selling to a customer in Ontario generally charges Ontario’s HST, and an online order shipped to Quebec carries GST and QST.
The PST, RST and QST each have their own registration and collection rules for sellers outside the province, set by the province that charges them.
Items taxed differently
The rates above are the standard rates, and plenty of purchases don’t follow them:
- Zero-rated supplies, such as basic groceries, carry GST/HST at a rate of zero everywhere, so no GST or HST is charged.Canada Revenue Agency Some other supplies are exempt from GST/HST altogether.
- Provincial sales taxes have their own rules. British Columbia charges different PST rates on some items, such as liquor and vehicles, and the provinces with a PST, RST or QST each exempt some goods and services that the GST or HST still covers.Government of British Columbia
- HST provinces give point-of-sale rebates of the provincial portion on some items. Ontario, for example, rebates its part of the HST on items such as books and children’s clothing, so only the federal part is charged at the till.
The GST/HST calculator applies the general rate, so check the rules for anything unusual.
Common mistakes
Taking the rate off a tax-included price. In Ontario, 13% of $113 is not the HST included in it. Divide by one plus the rate instead, as shown above.
Charging QST on the GST. The QST is charged on the price before GST. Working it out on the GST-included price, as was once the rule, overstates the tax.
Using the seller’s province. The buyer’s location usually decides the rate, not the seller’s. A store in Alberta shipping to Nova Scotia charges Nova Scotia’s HST, not Alberta’s GST alone.
Assuming HST is the same everywhere. The HST provinces don’t share one rate: Ontario’s is 13%, Nova Scotia’s 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island charge 15%.
Online purchases and services
Sales tax applies to services as well as goods: a haircut, a repair or a professional fee carries GST or HST in the same way as a purchase in a store, unless the service is exempt. Online purchases follow the place of supply rules too. A Canadian seller shipping to you charges the rate for your province or territory, and many sellers based outside Canada that sell digital products or services to Canadians are also required to register and charge GST/HST. Goods you import may have GST or HST, and in some provinces PST, collected at the border or by the courier when they arrive.
If you run a business
If you sell taxable goods or services, you generally have to register for and charge the GST/HST once your sales pass the small supplier threshold the CRA sets, and you can claim back the GST/HST you pay on business costs as input tax credits. Registered businesses file GST/HST returns and send the CRA the tax they collected, less their input tax credits; in Quebec, Revenu Québec handles both the GST and the QST for most businesses. The rate you charge follows the customer’s place of supply, so a business selling across the country may charge several different rates, and most exports of goods to customers outside Canada are zero-rated. Sales tax doesn’t affect your income tax directly: it is money you collect for the government, not part of your revenue. For income tax, CPP and EI on your own earnings, see the Canada take-home pay guide.
Work it out for any amount
Choose whether to add or remove tax, enter the amount and pick the province or territory. The calculator shows each tax separately and the same amount in every province and territory.
$113.00
- Price before tax
- $100.00
- Total sales tax
- $13.00
- GST
- $0.00
- HST
- $13.00
- PST / QST / RST
- $0.00
- Combined rate
- 13%
- Uses the general rate. Zero-rated supplies such as basic groceries have no GST/HST, and some provinces tax certain goods at other PST rates or exempt them.
- GST and PST are both worked out on the price before tax, so they are added together (Quebec's QST is charged on the price excluding GST).
- The rate depends on where the supply is made (place of supply), usually where the goods are delivered or the service is performed.
Price with tax: $113.00 $13.00 HST at 13% in Ontario
Show the breakdown
| Line | Amount |
|---|---|
| Price before tax | $100 |
| HST (13%) | $13 |
| Total sales tax | $13 |
| Price including tax | $113 |
For what your salary leaves you after income tax before you spend it, see the salary after tax guide or the Canada income tax calculator.
Rates are the general 2026 rates from the CRA and the provincial governments. Special rates, exemptions and rebates are not included. This is not tax advice.
