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Sales tax in Canada runs from 5% in Alberta and the three territories up to 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, with Quebec at 14.975%. Ontario’s HST is 13% and Nova Scotia’s is 14%. British Columbia, Manitoba and Saskatchewan add their own provincial tax to the 5% federal GST. Click a column heading to sort.
What is the sales tax rate in each province and territory?
The table below follows the CRA’s GST/HST calculator (and rates) page, which lists the GST or HST and the PST or QST for every province and territory. The combined rate is the federal part plus the provincial part.
| Province or territory | System | Federal part | Provincial part | Combined rate |
|---|---|---|---|---|
| Alberta | GST only | 5% | 0% | 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% | 0% | 5% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Nunavut | GST only | 5% | 0% | 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% | 0% | 5% |
Nova Scotia’s HST fell from 15% to 14% on April 1, 2025, according to the CRA.
How do you work out the sales tax on a purchase?
Multiply the price before tax by the combined rate for the province where the sale is made. In Ontario, a $100 purchase carries 13% HST, so the tax is $13 and the total is $113. In British Columbia the same $100 carries 5% GST and 7% PST, so the tax is $12 and the total is $112.
The GST/HST calculator does this for you. To take the tax out of a total you already paid, use the HST reverse calculator. For British Columbia, Manitoba or Saskatchewan, try the GST and PST calculator, and for Quebec the GST and QST calculator.
Which items are taxed at the full rate?
In Canada, not every item is taxed at the full rate. The CRA says basic groceries are zero-rated, which means 0% GST/HST in every province and territory (see its page on charging and collecting the GST/HST). Most prescription drugs and some health and education services are zero-rated or exempt, and some provinces give point-of-sale rebates on items like children’s clothing or books.
Which rate applies when the seller is in another province?
The rate follows the place of supply, which is where the sale is made, not where the seller lives. For goods, the CRA’s place-of-supply rules generally point to where the goods are delivered or shipped. The CRA’s own example is a British Columbia store selling a mattress delivered to a customer in Ontario: it charges the Ontario rate of 13% HST.
Where can you read more about sales tax?
The guide to GST, HST and PST explains how the taxes work and who collects them. If you are buying a new home, the GST/HST new housing rebate calculator covers that case. For the rest of the province picture, see taxes by province, or download this table as JSON or CSV from the data and downloads page.
Where does this information come from?
It comes from the public pages of the Canada Revenue Agency and other open sources, checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Which province has the highest sales tax in Canada?
New Brunswick, Newfoundland and Labrador and Prince Edward Island have the highest combined rate, 15% HST. Quebec follows at 14.975% (5% GST plus 9.975% QST), then Nova Scotia at 14% and Ontario at 13%. Alberta and the territories charge only the 5% GST.
Which provinces have no provincial sales tax?
Alberta, the Northwest Territories, Nunavut and Yukon charge only the 5% federal GST, so the combined rate on a purchase is 5%. Every other province adds either a harmonized HST or a separate PST, RST or QST on top of the GST.
What is the difference between GST, HST, PST and QST?
GST is the 5% federal tax. HST blends the federal and provincial parts into one tax in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. PST (British Columbia, Saskatchewan), RST (Manitoba) and QST (Quebec) are provincial taxes charged separately from the GST.
What is the sales tax rate in Ontario?
Ontario charges 13% HST on most purchases, made up of 5% federal and 8% provincial. On a $100 purchase that is $13 of tax and a $113 total. Basic groceries are zero-rated, so they carry no GST or HST.
Which rate applies if I buy from a seller in another province?
The CRA sets the rate by place of supply. For goods, that is generally where they are delivered or shipped, so a British Columbia store shipping to a customer in Ontario charges 13% HST. Rules for services and online purchases can be more detailed, so check the CRA's place-of-supply page.