Sales tax rates by province (2026)
- Alberta: 5% GST
- British Columbia: 5% GST + 7% PST = 12%
- Manitoba: 5% GST + 7% RST = 12%
- New Brunswick: 15% HST
- Newfoundland and Labrador: 15% HST
- Northwest Territories: 5% GST
- Nova Scotia: 14% HST (it was 15% until 31 March 2025)
- Nunavut: 5% GST
- Ontario: 13% HST
- Prince Edward Island: 15% HST
- Quebec: 5% GST + 9.975% QST = 14.975%
- Saskatchewan: 5% GST + 6% PST = 11%
- Yukon: 5% GST
GST, HST, PST and QST explained
- GST: the 5% federal Goods and Services Tax, charged everywhere in Canada.
- HST: the Harmonized Sales Tax, which combines GST and the provincial tax into one rate in Ontario and the Atlantic provinces.
- PST: a separate provincial sales tax in British Columbia and Saskatchewan. Manitoba calls its version RST (retail sales tax).
- QST: Quebec's sales tax, collected by Revenu Québec. It's charged on the price before GST, so the two are simply added: 5% + 9.975%.
How to remove tax from a total
To find the price before tax, divide the total by 1 plus the tax rate. A receipt total of $565 in Ontario was $565 ÷ 1.13 = $500 before tax, so the HST is $65. Subtracting 13% of the total ($73.45) gives the wrong answer, because the tax was calculated on the smaller, pre-tax price.
What isn't taxed
Some goods and services are zero-rated or exempt, including basic groceries, prescription drugs, many medical devices, most residential rent and many financial services. Provinces with their own PST also exempt different items, such as children's clothing in some provinces. This calculator applies the general rate; check the rules for a specific item before relying on it for a tax filing.