Sales tax Canada · Rates as of 1 November 2026
Canada Sales Tax by Province (2026)
Every purchase in Canada carries the 5% federal GST. Ontario and the four Atlantic provinces combine it with a provincial portion into a single HST (13% to 15%); BC, Saskatchewan, Manitoba and Quebec charge a separate provincial tax; Alberta and the three territories charge GST only. Pick a province for its calculator and worked examples.
GST, HST and PST rates by province, 2026
| Province / territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| Alberta | GST only | 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 only | 5% | — | 5% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Nunavut | GST only | 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 only | 5% | — | 5% |
How Canadian sales tax is calculated
Multiply the pre-tax price by each tax rate. In HST provinces there is one combined line on the receipt; in BC, Saskatchewan, Manitoba and Quebec GST and the provincial tax appear separately. Quebec's QST is charged on the price before GST, so 5% + 9.975% = 14.975% exactly.
Use our GST/HST calculator for any rate, or see US sales tax by state.
Frequently asked questions
What is the difference between GST, HST and PST?
GST is the 5% federal goods and services tax charged everywhere in Canada. HST is a single harmonized tax that combines GST and a provincial portion (Ontario and the Atlantic provinces). PST (or RST/QST) is a separate provincial tax charged alongside GST in BC, Saskatchewan, Manitoba and Quebec.
Which province has the lowest sales tax?
Alberta, Yukon, the Northwest Territories and Nunavut charge only the 5% GST.
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador and Prince Edward Island have the highest rate at 15% HST.
How do I calculate Canadian sales tax?
Multiply the pre-tax price by the total rate. For $100 in Ontario: $100 × 13% = $13 HST, total $113.
Sources
- Canada Revenue Agency, GST/HST rates by province.
- Provincial finance ministries (BC PST, Saskatchewan PST, Manitoba RST, Revenu Québec QST).
Rates change. Always confirm the exact rate for a specific address with the relevant tax authority before filing or invoicing.