Sales tax rates in Canada (2026)
Every purchase in Canada carries the federal GST of 5%. Five provinces combine it with their own tax into one Harmonized Sales Tax (HST); four others charge a separate provincial tax on top; the territories and Alberta charge only GST.
| Province / territory | Tax | Combined rate |
|---|---|---|
| Alberta | 5% GST | 5% |
| British Columbia | 5% GST + 7% PST | 12% |
| Manitoba | 5% GST + 7% RST | 12% |
| New Brunswick | 15% HST | 15% |
| Newfoundland and Labrador | 15% HST | 15% |
| Nova Scotia | 14% HST | 14% |
| Northwest Territories | 5% GST | 5% |
| Nunavut | 5% GST | 5% |
| Ontario | 13% HST | 13% |
| Prince Edward Island | 15% HST | 15% |
| Quebec | 5% GST + 9.975% QST | 14.975% |
| Saskatchewan | 5% GST + 6% PST | 11% |
| Yukon | 5% GST | 5% |
Nova Scotia cut its HST from 15% to 14% on April 1, 2025. No other general rate has changed in 2026. Ontario also applies 8% RST to some insurance and to private used-car sales, which this calculator does not cover.
How the calculator works
- Adding tax: tax = price × rate. $100 in Ontario → $13.00 HST → $113.00.
- Removing tax: price before tax = total ÷ (1 + rate). $113 in Ontario → $113 ÷ 1.13 = $100.00. Taking 13% off $113 would be wrong ($98.31), because the tax was added to the smaller pre-tax price.
- Quebec: GST 5% and QST 9.975% are both calculated on the price before tax, for a combined 14.975%.
What is zero-rated or exempt?
Basic groceries, prescription drugs, most medical devices and residential rent are not taxed. Restaurant meals, snacks, alcohol, clothing, electronics and most services are taxed. Provinces have their own exemptions: B.C. exempts children’s clothing from PST, Ontario gives a point-of-sale rebate of the 8% provincial part of HST on children’s clothing, books and diapers.
FAQ
How much is HST on $100 in Ontario?
HST in Ontario is 13%, so $100 + $13.00 = $113.00.
How do I remove 13% HST from a total?
Divide by 1.13. A $113.00 receipt is $100.00 before tax and $13.00 of HST.
What is the sales tax in Quebec?
5% GST plus 9.975% QST, both on the pre-tax price: 14.975% in total. $100 becomes $114.98.
Is Nova Scotia HST 14% or 15%?
14%. Nova Scotia reduced its HST by one point on April 1, 2025, so $100 costs $114.00.
Sources (checked 5 November 2026): Canada Revenue Agency, “GST/HST provincial rates table” (canada.ca, 13% Ontario, 14% Nova Scotia from April 1, 2025, 15% NB/NL/PE); Revenu Québec, QST rate 9.975%; B.C. Ministry of Finance, PST 7%; Saskatchewan PST 6%; Manitoba RST 7%; cross-checked with TaxTips.ca “2026 sales tax rates” (revised Aug 28, 2026).