Alberta
Alberta sales tax is just the 5% GST.
Alberta is the only Canadian province with no provincial sales tax, so a $100 purchase costs $105.00 and there is no second tax line on the receipt. What Alberta does tax instead is narrow and specific, and this page walks through it.
How much is sales tax in Alberta?
Sales tax in Alberta is 5%, which is the federal GST and nothing else. Alberta charges no provincial sales tax, so the Canada Revenue Agency lists Alberta at 5% GST and 0% PST, and a $100 taxable purchase in Alberta costs $105.00 at the till.
- Federal GST
- 5%
- Provincial sales tax
- None
- Combined rate
- 5%
- Tax on $100
- $5.00
$100.00 plus $5.00 tax is $105.00 in Alberta.
Alberta charges 5% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the Alberta tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
What does a $100 purchase cost in Alberta?
Alberta arithmetic is one step: multiply by 0.05 and add. Because there is no provincial sales tax, there is nothing to compound and no second rate to look up. Backing the tax out of an Alberta total means dividing by 1.05.
| Amount before tax | GST 5% | Provincial | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | None | $5.00 | $105.00 |
| $500.00 | $25.00 | None | $25.00 | $525.00 |
| $1,000.00 | $50.00 | None | $50.00 | $1,050.00 |
| $5,000.00 | $250.00 | None | $250.00 | $5,250.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Alberta, divide the tax-included total by 1.05. A $105.00 total comes apart into $100.00 before tax, $5.00 of GST. The reverse GST and HST calculator does that for any total, in any province.
The short answer
Why does Alberta have no provincial sales tax?
Alberta has never introduced a provincial sales tax, and the Canada Revenue Agency still lists Alberta at 5% GST and 0% PST. That makes Alberta the only province in Canada where the shelf price plus 5% is the whole bill. A $1,000 laptop costs $1,050.00 in Calgary, $1,120.00 in Vancouver and $1,150.00 in Charlottetown.
Instead of taxing almost everything at the till, Alberta taxes a short list of specific things. Short-term accommodation carries a 6% tourism levy, up from 4% on April 1, 2026. Cigars are taxed at 142% of the taxable price, with a floor of 27.5 cents and a ceiling of $8.61 per cigar. Every wireless number with an Alberta area code carries a 95 cent monthly 911 levy. Liquor is priced with a flat Alberta Gaming, Liquor and Cannabis markup in dollars per litre that is baked into the shelf price before GST, which is why the only tax on an Alberta liquor receipt is the 5% GST.
For a business, the practical effect is that there is no provincial sales tax account to register for, no provincial return to file, and no second tax to itemize on an invoice. An Alberta business still registers for GST once it passes the federal $30,000 small supplier threshold, and it still has to charge the right provincial tax when it sells to a customer in a province that has one.
Special rates
What does Alberta tax, if not sales?
Alberta replaces a broad sales tax with narrow levies on specific things. Only the tourism levy and the cigar tax are true percentages. The fuel, tobacco, liquor and 911 charges are amounts per litre, per gram or per month, and they are built into the price rather than added at the till.
| What it applies to | Rate | How it works |
|---|---|---|
| Tourism levy (short-term accommodation) | 6% | Alberta's tourism levy is 6% of the purchase price of accommodation, effective 12:01 am April 1, 2026 (Budget 2026), up from 4%. The 4% rate still applies to accommodation with a booking date before April 1, 2026, and to set-price contracts executed on or before March 23, 2026. The purchase price the levy applies to includes booking, service and administration fees, including fees charged by an online broker. The levy is separate from and in addition to the 5% GST.alberta.ca |
| Cigar tax | 142% | Alberta taxes cigars at 142% of the taxable price of the cigar, effective October 25, 2019, subject to a minimum tax of 27.5 cents per cigar and a maximum tax of $8.61 per cigar. This is a genuine percentage rate, unlike the other Alberta tobacco rates which are per unit.alberta.ca |
| Charge | How it is calculated |
|---|---|
| Fuel tax (cents per litre, not a percentage) | Alberta charges a volumetric fuel tax under the Fuel Tax Act instead of any sales tax on fuel. Rates published as current by Tax and Revenue Administration are effective March 1, 2025. Bracket values below are CENTS PER LITRE expressed as a decimal in dollars, not percentages: gasoline (all grades) 13.0 cents, diesel (all grades) 13.0 cents, ethanol and biodiesel 13.0 cents, bunker fuel, kerosene, methanol and condensate used for motive power 13.0 cents, liquid petroleum gas 9.4 cents, locomotive fuel 6.5 cents, aviation gas and jet fuel 1.5 cents, marked gasoline and marked diesel 4.0 cents. Natural gas is not taxed under the Fuel Tax Act.alberta.ca |
| Fuel Tax Relief Program (oil-price indexed gasoline and diesel rate) | Alberta adjusts its gasoline and diesel fuel tax quarterly (January 1, April 1, July 1, October 1) against the 20-trading-day average West Texas Intermediate price before the 16th of the month preceding the quarter. Bracket values are CENTS PER LITRE, not percentages: WTI at or above USD $90 means the tax is fully suspended at 0 cents, USD $85.00 to $89.99 means 4.5 cents, USD $80.00 to $84.99 means 9 cents, and below USD $80 means the full 13 cents. Rates cannot rise more than 9 cents per litre in a single quarter.alberta.ca |
| Tobacco tax (per unit, not a percentage) | Alberta tobacco tax rates effective March 1, 2024 are 30 cents per cigarette or tobacco stick, $7.50 per package of 25, $60.00 per carton of 8 packages, 35 cents per gram of smokeless tobacco, and 41.25 cents per gram of loose tobacco ($82.50 per 200 grams). Bracket values below are CENTS or DOLLARS per unit, not percentages.alberta.ca |
| Liquor markup (AGLC, dollars per litre) | Alberta has no provincial liquor sales tax. Instead the Alberta Gaming, Liquor and Cannabis commission applies a flat markup in dollars per litre that is built into the shelf price before the 5% GST. Standard rates are $20.16 per litre for spirits over 60% ABV, $13.76 for spirits over 22% and up to 60% ABV, $9.32 for spirits at or below 22% ABV, $7.46 for wine over 16% ABV, $4.69 for wine at or below 16% ABV, $4.96 for refreshment beverages over 8% and up to 16% ABV, $1.72 for refreshment beverages over 1% and up to 8% ABV, and $1.25 for beer at or below 11.9% ABV. Qualifying small manufacturers pay reduced graduated rates. Bracket values are DOLLARS PER LITRE, not percentages.aglc.ca |
| Emergency 911 levy | Alberta charges a 95 cent per month emergency 911 levy on each wireless device with an Alberta area code, effective September 1, 2021. It is a fixed monthly charge, not a percentage of the bill.alberta.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What else is unusual about tax in Alberta?
The missing sales tax is only the headline. Alberta ties its fuel tax to the price of oil, prices liquor by the litre, and exempts its own government entities from GST entirely.
Common questions
Questions about Alberta sales tax.
What is the sales tax in Alberta?
The sales tax in Alberta is 5%, which is the federal GST only. Alberta charges no provincial sales tax, so 5% is the total tax on a general taxable purchase.
Does Alberta have PST?
No, Alberta does not have a PST. Alberta is the only Canadian province with no provincial sales tax, and the Canada Revenue Agency's rate table lists Alberta at 5% GST and 0% PST.
How much is GST in Alberta?
GST in Alberta is 5%. Because Alberta has no provincial sales tax and is not an HST participating province, that 5% GST is the entire sales tax charged on a taxable purchase.
How much tax do I pay on a $100 purchase in Alberta?
A $100 taxable purchase in Alberta costs $105.00, because Alberta charges only the 5% GST for $5.00 of tax and no provincial sales tax is added on top.
What is the hotel tax in Alberta?
Alberta's tourism levy on hotels and short-term accommodation is 6% of the purchase price, effective April 1, 2026, up from 4%. That 6% levy is charged in addition to the 5% GST, so a typical Alberta hotel bill carries about 11% in total tax and levy, and stays booked before April 1, 2026 still use the old 4% rate.
Is there tax on used cars in Alberta?
There is no provincial sales tax on used cars in Alberta, because Alberta has no PST at all. A dealer sale carries the 5% GST, and Alberta adds no provincial vehicle tax on top of it.
How much is fuel tax in Alberta?
Alberta's fuel tax on gasoline and diesel is 13 cents per litre, the rate published as current by Tax and Revenue Administration effective March 1, 2025. Alberta adjusts that rate every quarter against the price of West Texas Intermediate oil, and it drops to 9 cents, 4.5 cents or zero as oil prices rise.
Across Canada
How does Alberta compare with the rest of Canada?
Alberta is the cheapest province in Canada to buy anything taxable. The same purchase carries 5% in Calgary, 12% in Vancouver, 13% in Toronto and 15% in Charlottetown.
| 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.
Where the Alberta rates come from
Every Alberta figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html
- alberta.ca/tourism-levy
- alberta.ca/about-tax-levy-rates-prescribed-interest-rates
- alberta.ca/about-fuel-tax
- alberta.ca/gst-alberta
- alberta.ca/alberta-indian-tax-exemption
- aglc.ca/liquor/agencies-suppliers-manufacturers/liquor-markup-rate-schedule
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