Key takeaways
- GST is 5% everywhere in Canada
- HST combines GST and provincial tax: 13% in Ontario, 14% in Nova Scotia, 15% in New Brunswick, Newfoundland and Labrador and PEI
- B.C. (7%), Manitoba (7%), Saskatchewan (6%) and Quebec (9.975%) add their own tax on top of GST
- Alberta and the three territories charge only the 5% GST
- Basic groceries and prescription drugs are generally not taxed
Sales tax rates by province in 2026
| Province or territory | GST | HST | Provincial tax | Total |
|---|---|---|---|---|
| Alberta | 5% | – | – | 5% |
| British Columbia | 5% | – | 7% PST | 12% |
| Manitoba | 5% | – | 7% RST | 12% |
| New Brunswick | – | 15% | – | 15% |
| Newfoundland and Labrador | – | 15% | – | 15% |
| Northwest Territories | 5% | – | – | 5% |
| Nova Scotia | – | 14% | – | 14% |
| Nunavut | 5% | – | – | 5% |
| Ontario | – | 13% | – | 13% |
| Prince Edward Island | – | 15% | – | 15% |
| Quebec | 5% | – | 9.975% QST | 14.975% |
| Saskatchewan | 5% | – | 6% PST | 11% |
| Yukon | 5% | – | – | 5% |
Nova Scotia cut its HST from 15% to 14% on April 1, 2025. These are general rates; some items have different rates or exemptions.
How the calculator works
Adding tax: price × rate. For $100 in Ontario: $100 × 13% = $13 HST, total $113.
Removing tax: total ÷ (1 + rate). For a $114.98 receipt in Quebec: $114.98 ÷ 1.14975 = $100.00 before tax, with $5.00 GST and $9.98 QST. Quebec’s QST is charged on the price before GST, not on top of it.
What is not taxed?
GST/HST does not apply to some goods and services. Common examples are basic groceries (such as milk, bread, fruit and vegetables), prescription drugs, most medical and dental services, residential rent, and many financial services. Snacks, soft drinks and restaurant meals are taxed.
Each province with its own PST also has its own list. For example, children’s clothing is exempt from PST in B.C., Manitoba and Saskatchewan, and Ontario does not charge the provincial part of HST on some items such as children’s clothing and books. When in doubt, check your receipt.
Tipping and sales tax
At restaurants, the bill shows the tax on a separate line. Tips of 15% to 20% are common for table service and are usually worked out on the amount before tax, though many card machines calculate on the total. Voluntary tips are not subject to GST/HST, but they are taxable income for the person who receives them.
Newcomers: why the shelf price is not the price you pay
Unlike many countries, Canada shows most prices without tax. Add 5% to 15% at the checkout, depending on the province. Big purchases such as a used car have their own rules: see the vehicle purchase tax calculator. When you plan your monthly costs, include tax in the newcomer budget calculator.
People with low or modest income get some of the GST/HST back through a quarterly federal credit, paid after you file a tax return. Check what you may get with the benefit estimator.
For freelancers and small businesses
If your taxable sales go over $30,000 in four calendar quarters in a row, you must register for a GST/HST account and charge the tax. You charge the rate of the province where your customer is, not where you live. See the self-employed tax calculator for income tax and CPP.