Sales tax rates by province and territory
Current combined rates, October 2026. For how each tax works and when to register, read our full guide to GST, HST, PST, and QST rates.
Free tool · Rates as of October 2026
Add GST, HST, PST, or QST to a price, or back it out of a total, for any province or territory. Every rate below was checked against the CRA and provincial finance sites.
HST applies in Ontario.
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Current combined rates, October 2026. For how each tax works and when to register, read our full guide to GST, HST, PST, and QST rates.
| Province or territory | Type | GST | PST / QST | HST | Total |
|---|---|---|---|---|---|
| Alberta | GST | 5% | – | – | 5% |
| British Columbia | GST + PST | 5% | 7% PST | – | 12% |
| Manitoba | GST + PST | 5% | 7% RST | – | 12% |
| New Brunswick | HST | – | – | 15% | 15% |
| Newfoundland and Labrador | HST | – | – | 15% | 15% |
| Nova Scotia | HST | – | – | 14% | 14% |
| Northwest Territories | GST | 5% | – | – | 5% |
| Nunavut | GST | 5% | – | – | 5% |
| Ontario | HST | – | – | 13% | 13% |
| Prince Edward Island | HST | – | – | 15% | 15% |
| Quebec | GST + PST | 5% | 9.975% QST | – | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% PST | – | 11% |
| Yukon | GST | 5% | – | – | 5% |
Each page has the calculator preset to that province, a breakdown of the rate, and quick-reference tables. Have a total that already includes tax? Use the reverse sales tax calculator.
Adding tax to a price: multiply the pre-tax price by the combined rate. In British Columbia, a $200 sale carries $10.00 GST (5%) and $14.00 PST (7%), for a total of $224.00.
Backing tax out of a total: divide the total by one plus the rate. A $113.00 receipt in Ontario is $113.00 ÷ 1.13 = $100.00 before tax, with $13.00 HST.
Quebec is not compounded: QST is charged on the price before GST. A $100 sale carries $5.00 GST and $9.98 QST, for $114.98.
Registered businesses need to show these taxes correctly on every invoice. If you are not registered yet, start with our GST/HST registration guide, and see which invoicing tools handle per-line Canadian tax rates.
Multiply the pre-tax price by 0.13. On a $100 sale, HST is $13 and the total is $113. To back HST out of a total, divide the total by 1.13 to get the pre-tax price.
No. Since 2013, Quebec's 9.975% QST is calculated on the price before GST, so the combined rate is 14.975%. On a $100 sale, GST is $5.00 and QST is $9.98.
Ontario (13%), and New Brunswick, Newfoundland and Labrador, and Prince Edward Island (15%), and Nova Scotia (14% since April 1, 2025). HST replaces separate GST and PST in those provinces.
Generally, the rate of the province where the supply is made, which for most goods is where they are delivered. Place-of-supply rules for services and intangibles have their own tests, so confirm with the CRA rules or an accountant for your situation.
Not until you are registered. Most businesses must register for GST/HST once taxable sales pass $30,000 over four consecutive calendar quarters. See our GST/HST registration guide for the details.
Associations, bookkeepers and business centres can add this calculator to their own site for free. Paste the code below into your page and keep the attribution line. It stays current on its own, because the rates load from our page.
This calculator is for estimates. It does not account for zero-rated or exempt supplies, point-of-sale rebates, or place-of-supply rules for services. Check with the CRA or an accountant for your situation.