Sales Tax Calculator

Calculate GST, HST, PST or QST for any Canadian province or territory.

2026 Tax YearData stays on your deviceUpdated Apr 1, 2026
$

OntarioHST

HST: 13%

Total: 13%

Price Before Tax

$100.00

Sales Tax

$13.00

13% HST

Total Price

$113.00

Sales Tax by Province

ProvinceTypeRateTaxTotal
ABGST5%$5.00$105.00
BCGST+PST12%$12.00$112.00
MBGST+PST12%$12.00$112.00
NBHST15%$15.00$115.00
NLHST15%$15.00$115.00
NSHST14%$14.00$114.00
NTGST5%$5.00$105.00
NUGST5%$5.00$105.00
ONHST13%$13.00$113.00
PEHST15%$15.00$115.00
QCGST+QST14.975%$14.98$114.98
SKGST+PST11%$11.00$111.00
YTGST5%$5.00$105.00

Canadian Sales Tax Explained

Canada has one of the more complex sales tax systems in the world, with three different types of consumption tax depending on the province. The federal Goods and Services Tax (GST) applies at 5% nationwide. Five provinces (Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador) have harmonized their provincial sales tax with the GST into a single Harmonized Sales Tax (HST), with combined rates ranging from 13% to 15%. British Columbia, Saskatchewan, and Manitoba charge a separate Provincial Sales Tax (PST) on top of the GST, while Quebec levies its own Quebec Sales Tax (QST) at 9.975%.

Not all goods and services are taxed equally. Canada distinguishes between taxable, zero-rated, and exempt supplies. Basic groceries (such as milk, bread, fresh produce, and raw meat) are zero-rated, meaning they are technically taxable at 0%, which allows businesses in the supply chain to claim input tax credits. Prescription medications and medical devices are also zero-rated. Exempt supplies, such as residential rent, most health care services, and childcare, are not subject to sales tax at all, but businesses providing these services cannot recover the GST/HST they pay on their own inputs.

Sales Tax Rates by Province and Territory (2026)

Province / TerritoryTypeGSTPST/QSTTotal
AlbertaGST5%5%
British ColumbiaGST+PST5%7%12%
ManitobaGST+PST5%7%12%
New BrunswickHST15%
Newfoundland & LabradorHST15%
Nova ScotiaHST15%
OntarioHST13%
Prince Edward IslandHST15%
QuebecGST+QST5%9.975%14.975%
SaskatchewanGST+PST5%6%11%
Northwest TerritoriesGST5%5%
NunavutGST5%5%
YukonGST5%5%

The GST/HST credit is a quarterly tax-free payment from the federal government designed to help offset the cost of sales tax for low- and moderate-income Canadians. You do not need to apply — the CRA automatically determines your eligibility based on your annual tax return. The credit amount is income-tested: it begins to phase out as your adjusted family net income rises above approximately $44,000 for a single individual. Understanding which items are taxable, zero-rated, and exempt can also help with budgeting, particularly for large purchases like vehicles (fully taxable), groceries (mostly zero-rated), and rent (exempt).

Frequently Asked Questions

What is the difference between GST, HST, and PST?
GST (Goods and Services Tax) is a 5% federal tax. HST (Harmonized Sales Tax) combines federal GST and provincial tax into one rate (13-15%). PST (Provincial Sales Tax) is a separate provincial tax charged in BC, SK, and MB. Quebec has QST instead of PST.
Which provinces have the lowest sales tax?
Alberta, Yukon, Northwest Territories, and Nunavut have the lowest sales tax at just 5% GST with no provincial sales tax.
What items are GST/HST exempt?
Many essential goods and services are exempt or zero-rated. Basic groceries (milk, bread, vegetables, meat), prescription drugs, and medical devices are zero-rated (0% tax). Exempt supplies include residential rent, most health and dental services, childcare, and most financial services. The key difference: zero-rated suppliers can claim input tax credits, while exempt suppliers cannot.
What is the GST/HST credit?
The GST/HST credit is a quarterly tax-free payment to help low- and modest-income individuals and families offset the sales tax they pay. For 2025-2026, the maximum annual amount is $519 for a single person and $680 for a couple, plus $179 per child. Eligibility is based on your previous year's net income.
How does QST work in Quebec?
Quebec charges its own provincial sales tax (QST) at 9.975% on top of the federal 5% GST, for a combined rate of 14.975%. QST is administered by Revenu Quebec, not the CRA. Businesses in Quebec must register separately for GST and QST.
Do I charge sales tax on services?
Most services are subject to GST/HST in Canada, including professional services, repairs, consulting, and digital services. Notable exceptions include most health care services, childcare, legal aid, and certain financial services which are exempt.
Is there sales tax on digital products?
Yes. Digital products and services (streaming subscriptions, e-books, online software) sold to Canadian consumers are subject to GST/HST. Foreign digital businesses with over $30,000 in Canadian sales must register and collect the tax.
What is the small supplier exemption?
Businesses with less than $30,000 in worldwide taxable revenue over four consecutive calendar quarters are considered small suppliers and do not need to register for or charge GST/HST. However, they may voluntarily register to claim input tax credits on their business expenses.

Official Data Sources

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Konstantin IakovlevBuilt and reviewed by Konstantin Iakovlev · Data from CRA, CMHC, Bank of Canada · Methodology

Disclaimer: This calculator provides estimates based on publicly available data from CRA and other government sources. It does not constitute financial advice. Consult a qualified advisor for decisions about your specific situation.

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