Canada Sales Tax Rates by Province 2026
GST, HST, PST and QST for every province and territory. Pick a province and enter an amount to add or remove the sales tax.
| Price before tax | $0.00 |
| HST (13%) | $0.00 |
| PST | $0.00 |
| Total with tax | $0.00 |
| Total sales tax in Ontario | 13% |
Rates checked November 2026 on canada.ca and the provincial government sites
Sales tax rates by province and territory
Every purchase in Canada carries the 5% federal GST. Five provinces merge it with their own tax into one HST, four add a separate provincial tax, and Alberta and the three territories charge the GST only.
| Province or territory | Tax | GST | Provincial part | Total rate | Tax on $100 |
|---|---|---|---|---|---|
| Alberta | GST only | 5% | — | 5% | $5.00 |
| British Columbia | GST + PST | 5% | 7% PST | 12% | $12.00 |
| Manitoba | GST + RST | 5% | 7% RST | 12% | $12.00 |
| New Brunswick | HST | 5% | 10% | 15% | $15.00 |
| Newfoundland and Labrador | HST | 5% | 10% | 15% | $15.00 |
| Northwest Territories | GST only | 5% | — | 5% | $5.00 |
| Nova Scotia | HST | 5% | 9% | 14% | $14.00 |
| Nunavut | GST only | 5% | — | 5% | $5.00 |
| Ontario | HST | 5% | 8% | 13% | $13.00 |
| Prince Edward Island | HST | 5% | 10% | 15% | $15.00 |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% | $14.98 |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% | $11.00 |
| Yukon | GST only | 5% | — | 5% | $5.00 |
Sources: Canada Revenue Agency, British Columbia, Manitoba, Saskatchewan and Revenu Québec. Some goods and services are exempt or zero-rated; these are the general rates.
Three sales tax systems in Canada
GST only: 5%
Alberta, the Northwest Territories, Nunavut and Yukon have no provincial or territorial sales tax. Only the 5% federal GST applies.
HST: 13% to 15%
Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%) charge one Harmonized Sales Tax that includes the 5% GST.
GST + provincial tax
British Columbia (7% PST), Manitoba (7% RST), Saskatchewan (6% PST) and Quebec (9.975% QST) charge their own tax in addition to the 5% GST.
Recent change: Nova Scotia lowered its HST from 15% to 14% on April 1, 2025. The other HST rates have not changed since 2016. Source: Canada Revenue Agency.
How to calculate sales tax in any province
Multiply the price before tax by 1 plus the total rate. To remove the tax from a total, divide by the same number.
Example: $100 in Ontario
$100 × 1.13 = $113.00, so the HST is $13.00. From a $113.00 receipt: $113.00 ÷ 1.13 = $100.00 before tax.
Example: $100 in Quebec
The QST is charged on the price before GST: $100 × 5% = $5.00 GST and $100 × 9.975% = $9.98 QST, for $114.98. Source: Revenu Québec.
Sales tax questions
What is the sales tax rate in each province in 2026?
Every province and territory charges the 5% federal GST. The total is 5% in Alberta, the Northwest Territories, Nunavut and Yukon; 11% in Saskatchewan; 12% in British Columbia and Manitoba; 13% in Ontario; 14% in Nova Scotia; 14.975% in Quebec; and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
Which provinces use the HST?
Five provinces combine the GST and their own tax into a single Harmonized Sales Tax: Ontario (13%), Nova Scotia (14% since April 1, 2025), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%).
Which provinces have no provincial sales tax?
Alberta and the three territories (Northwest Territories, Nunavut and Yukon) have no provincial or territorial sales tax. Buyers there pay only the 5% GST.
How is the QST calculated in Quebec?
The QST is 9.975% of the price before GST, not of the price with GST. On a $100 purchase you pay $5.00 GST and $9.98 QST, for a total of $114.98.
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador and Prince Edward Island have the highest rate, a 15% HST. Quebec follows at 14.975%, then Nova Scotia at 14%.