Short answer: GST is 5% everywhere in Canada. What changes by province is what gets added to it. Five provinces blend the GST into a single harmonized sales tax (HST) of 13% to 15%, four provinces charge their own provincial tax on top of GST, and Alberta plus the three territories charge the 5% GST and nothing else.
That one sentence answers most receipts. The rest of this guide gives you the exact 2026 rate for every province and territory, shows the math in both directions, and points you to our free GST, HST and PST calculator when you would rather not do the math at all.
Every Canadian Sales Tax Rate in 2026
| Province or territory | Tax system | Total rate |
|---|---|---|
| Alberta | GST only | 5% |
| British Columbia | 5% GST + 7% PST | 12% |
| Manitoba | 5% GST + 7% RST | 12% |
| New Brunswick | HST | 15% |
| Newfoundland and Labrador | HST | 15% |
| Northwest Territories | GST only | 5% |
| Nova Scotia | HST | 14% |
| Nunavut | GST only | 5% |
| Ontario | HST | 13% |
| Prince Edward Island | HST | 15% |
| Quebec | 5% GST + 9.975% QST | 14.975% |
| Saskatchewan | 5% GST + 6% PST | 11% |
| Yukon | GST only | 5% |
Rates verified July 2026 against the Canada Revenue Agency and each provincial tax authority. Provinces usually change rates on April 1 or January 1, so if you are reading this well after publication, confirm the number before you file anything.
How Much Is HST?
HST in 2026 is 13% in Ontario, 14% in Nova Scotia, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
HST stands for harmonized sales tax. It is not a separate tax on top of GST. It is the 5% federal GST and a provincial portion fused into one line on the receipt. Ontario’s 13% is 5% federal plus 8% provincial. Nova Scotia’s 14% is 5% plus 9%, the result of the province cutting its portion from 10% to 9% on April 1, 2025, which is the only recent HST rate change in the country.
So if you are invoicing a client in Ontario, you charge one 13% HST line. You do not charge GST and HST separately. That is the single most common invoicing mistake we see from businesses selling into HST provinces for the first time.
How Much Is GST?
GST is 5% of the price before tax, and it has been since 2008. It applies in every province and territory on most goods and services. In Alberta, Yukon, the Northwest Territories, and Nunavut, that 5% is the entire sales tax on a purchase.
Basic groceries are zero-rated, meaning they carry GST at 0% rather than being exempt, and prepared or restaurant food is generally taxable. If you are wondering whether your own sales should carry GST at all, that depends on registration, which we cover below.
How to Calculate GST and HST
Adding tax multiplies. Take the price before tax and multiply by the rate. A $1,000 invoice in Ontario carries $130 of HST for a total of $1,130. The same invoice from a contractor in Nanaimo carries $50 of GST plus $70 of BC PST, for a total of $1,120, because BC charges both taxes on the same pre-tax price. Nothing compounds.
Removing tax divides. To find the price before tax inside a tax-included total, divide by 1 plus the combined rate. A $1,130 Ontario total divided by 1.13 gives you back the $1,000 base and $130 of tax. A $112 receipt from a shop in Kelowna divided by 1.12 gives a $100 base, $5 of GST, and $7 of PST. That backwards calculation is what an expense claim or an input tax credit needs, and the reverse HST calculator does it to the cent for every province and territory.
The one province that punishes shortcuts is Quebec. The combined rate is 14.975%, so the divisor is 1.14975. Rounding it to 1.15 looks harmless and quietly misstates every large invoice.
Which Province Has the Highest and Lowest Sales Tax?
Highest: New Brunswick, Newfoundland and Labrador, and Prince Edward Island, at 15% HST. Quebec sits just behind them at 14.975%.
Lowest: Alberta at 5%, because it is the only province with no provincial sales tax. Yukon, the Northwest Territories, and Nunavut also sit at 5% for the same reason. That 10-point spread is why a $10,000 purchase costs $10,500 in Calgary and $11,500 in Charlottetown.
When Do You Have to Charge GST or HST?
You must register for a GST/HST account once your taxable revenues pass $30,000 in a single calendar quarter or across four consecutive quarters. Below that you are a small supplier and registration is optional, though registering early lets you claim back the GST you pay on your own expenses.
Provincial registration is a separate question with different thresholds, and Saskatchewan in particular has no $30,000 shelter for its PST. Our GST number guide walks through the whole thing in plain language: when the clock starts, how to register, and what changes on your invoices afterwards.
The Fast Way to Get It Right
Every rate and worked example in this post comes from the same verified data that powers our free tax tools. If you invoice across provinces, bookmark these instead of memorizing thirteen rates:
- The GST, HST and PST calculator adds the right tax for any province, splits out the federal and provincial portions, and shows its work.
- The reverse HST calculator starts from a tax-included total and recovers the pre-tax price, for expense claims and input tax credits.
- The GST number guide covers registration, the $30,000 threshold, and what to charge once you are registered.
They are free, they need no signup, and they are checked against the CRA and every provincial tax authority. This post is a reference, not tax advice: confirm anything you file with the CRA or your accountant.
