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GST in Canada is 5%. Five provinces replace it with a harmonized sales tax of 13% to 15%, four provinces add their own sales tax on top, and Alberta and the three territories charge the 5% GST on its own.
GST in Canada is 5% of the price before tax, charged on most goods and services in every province and territory. Total sales tax runs from 5% in Alberta, Yukon, the Northwest Territories and Nunavut up to 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, because provinces either blend the GST into an HST, add their own sales tax on top of it, or charge nothing extra at all.
$100.00 plus $12.00 tax is $112.00 in British Columbia.
British Columbia charges 12% on most goods and services.
Rates verified July 2026. This calculator is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or your provincial tax authority before you invoice or file.
Rates by province
Sales tax rates in Canada range from 5% to 15%. The table below is the full set, and every province name links to a page with that jurisdiction's own rules, worked examples and special rates.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
The arithmetic
Adding tax multiplies. Removing tax divides. Both directions are shown below with real numbers, so you can check the calculator against a receipt.
Multiply the amount before tax by the rate. A $250.00 invoice in Ontario carries $32.50 of HST at 13%, for a total of $282.50. In Alberta the same $100.00 sale carries only $5.00 of GST, for $105.00.
Tax = amount before tax x rate
Divide the tax-included total by 1 plus the combined rate. A $112.00 total in British Columbia divided by 1.12 gives a $100.00 base, $5.00 of GST and $7.00 of PST. That is the calculation an expense claim or an input tax credit needs.
Amount before tax = total ÷ (1 + rate)
| Province or territory | Federal GST | Provincial | Total tax | You pay |
|---|---|---|---|---|
| British Columbia | $50.00 | $70.00 PST | $120.00 | $1,120.00 |
| Alberta | $50.00 | None | $50.00 | $1,050.00 |
| Saskatchewan | $50.00 | $60.00 PST | $110.00 | $1,110.00 |
| Manitoba | $50.00 | $70.00 RST | $120.00 | $1,120.00 |
| Ontario | $50.00 | $80.00 HST (provincial part) | $130.00 | $1,130.00 |
| Quebec | $50.00 | $99.75 QST | $149.75 | $1,149.75 |
| New Brunswick | $50.00 | $100.00 HST (provincial part) | $150.00 | $1,150.00 |
| Nova Scotia | $50.00 | $90.00 HST (provincial part) | $140.00 | $1,140.00 |
| Prince Edward Island | $50.00 | $100.00 HST (provincial part) | $150.00 | $1,150.00 |
| Newfoundland and Labrador | $50.00 | $100.00 HST (provincial part) | $150.00 | $1,150.00 |
| Yukon | $50.00 | None | $50.00 | $1,050.00 |
| Northwest Territories | $50.00 | None | $50.00 | $1,050.00 |
| Nunavut | $50.00 | None | $50.00 | $1,050.00 |
Every figure is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
Three systems
Canada runs three sales tax systems at once. Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island charge a blended HST. British Columbia, Saskatchewan, Manitoba and Quebec charge GST plus their own tax. Alberta and the three territories charge GST alone.
Five provinces fold the 5% federal GST into a single harmonized sales tax, so a receipt shows one tax line rather than two.
Four provinces run their own sales tax alongside the GST. In every one of them the provincial tax is calculated on the price before GST, so nothing compounds.
Alberta and the three territories charge no provincial or territorial sales tax at all, so the 5% GST is the entire tax on a purchase.
The highest combined rate in Canada is 15%, charged in New Brunswick, Prince Edward Island, Newfoundland and Labrador. The lowest is 5%, charged in Alberta, Yukon, the Northwest Territories and Nunavut.
GST questions
GST in Canada is 5% and it applies in every province and territory. In the five HST provinces the 5% federal portion is blended into a single harmonized rate instead of being charged separately: 13% in Ontario, 14% in Nova Scotia, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
To calculate GST, multiply the price before tax by 0.05. A $100 purchase in Alberta carries $5.00 of GST for a $105.00 total. Where a province charges its own sales tax as well, that provincial tax is calculated on the same pre-GST price, so a $100 purchase in British Columbia carries $5.00 GST plus $7.00 PST for a $112.00 total.
To back GST out of a tax-included total, divide the total by 1 plus the combined tax rate, then subtract. A $113.00 total in Ontario divided by 1.13 gives a $100.00 base and $13.00 of HST. A $112.00 total in British Columbia divided by 1.12 gives a $100.00 base, $5.00 GST and $7.00 PST.
New Brunswick, Newfoundland and Labrador and Prince Edward Island have the highest sales tax in Canada at 15% HST. Quebec is next at 14.975% (5% GST plus 9.975% QST), followed by Nova Scotia at 14% and Ontario at 13%.
Alberta has the lowest sales tax of any Canadian province at 5%, because Alberta is the only province with no provincial sales tax. Yukon, the Northwest Territories and Nunavut also sit at 5%, since none of the three territories levies a territorial sales tax either.
No. Provincial sales tax is calculated on the price before GST in every Canadian province that charges one. British Columbia, Saskatchewan, Manitoba and Quebec all apply their provincial tax to the pre-GST price, so a $100 purchase in Quebec carries $5.00 GST plus $9.98 QST rather than QST calculated on $105.
A business must register for a GST/HST account once it stops being a small supplier, which happens when taxable revenues exceed $30,000 in a single calendar quarter or across four consecutive calendar quarters. Provincial registration is separate: Saskatchewan requires a PST number with no $30,000 shelter, and British Columbia exempts small sellers only up to $10,000.
Basic groceries are zero-rated across Canada, which means they are taxed at 0% GST/HST rather than being untaxed by exemption. Prepared and restaurant food is generally taxable, although Ontario rebates the 8% provincial part of the HST on prepared food and beverages sold for $4 or less.
Every rate on this page was checked against the Canada Revenue Agency and the relevant provincial or territorial tax authority, and the whole set was verified in July 2026. Rates change, most often on April 1 or January 1, so treat this as a well-maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the CRA before you rely on a number.
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