Nova Scotia
Nova Scotia HST is 14% since April 2025.
Nova Scotia cut the provincial part of its HST from 10% to 9% on April 1, 2025, taking the total rate from 15% to 14%. It is the only recent HST rate change in Canada, and contracts that straddle the date still turn on it.
How much is HST in Nova Scotia?
HST in Nova Scotia is 14%, made up of the 5% federal GST and a 9% provincial part. Nova Scotia has charged 14% since April 1, 2025, when the province cut its portion by one point, so a $100 taxable purchase in Nova Scotia costs $114.00.
- Federal GST
- 5%
- Provincial part of the HST
- 9%
- Combined rate
- 14%
- Tax on $100
- $14.00
$100.00 plus $14.00 tax is $114.00 in Nova Scotia.
Nova Scotia charges 14% 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 Nova Scotia tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
How do you calculate 14% HST in Nova Scotia?
Multiply the pre-tax price by 0.14, or divide a tax-included total by 1.14 to work backwards. Under the transitional rules the rate is set by the earlier of the day the tax becomes payable and the day it is paid, so anything payable before April 1, 2025 still carries 15%.
| Amount before tax | GST 5% | HST (provincial part) | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | $9.00 | $14.00 | $114.00 |
| $500.00 | $25.00 | $45.00 | $70.00 | $570.00 |
| $1,000.00 | $50.00 | $90.00 | $140.00 | $1,140.00 |
| $5,000.00 | $250.00 | $450.00 | $700.00 | $5,700.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Nova Scotia, divide the tax-included total by 1.14. A $114.00 total comes apart into $100.00 before tax, $5.00 of GST and $9.00 of the provincial part. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is rebated at the till in Nova Scotia?
Nova Scotia knocks the full 9% provincial part off children’s clothing, children’s footwear up to size 6, diapers and printed books, so those items are taxed at just 5%.
| What it applies to | Rate | How it works |
|---|---|---|
| Point-of-sale rebated goods (effective 5%) | 5% | Nova Scotia rebates the full 9% provincial part of the HST at the cash register on children's clothing (up to Canada Standard size 20 for boys and 16 for girls), children's footwear up to size 6, diapers (disposable and cloth, liners and training pants), and printed books. Buyers of these items pay only the 5% federal part.novascotia.ca |
| Nova Scotia Sales Tax (NSST) on private vehicle, boat, aircraft and trailer sales | 14% | Private purchases of motor vehicles, boats, planes and trailers from a non-HST-registrant are taxed at 14% NSST for purchases made on or after April 1, 2025 (15% from July 1, 2010 to March 31, 2025). NSST is charged on the greater of the purchase price or fair market value, with vehicle fair value taken from the Canadian Red Book average wholesale price. Gifts between immediate family members and inherited vehicles are exempt.beta.novascotia.ca |
| Halifax marketing levy on accommodations | 3% | Tourism accommodations in Halifax Regional Municipality collect a 3% marketing levy on nightly room revenue (raised from 2% by By-law M-400, in force October 1, 2023). It is a municipal levy charged in addition to HST, and since September 1, 2024 online platform operators collect and remit it for bookings paid on the platform.halifax.ca |
| First-time Home Buyers' Rebate on a newly-built home | 18.75% | Nova Scotia rebates 18.75% of the provincial portion of the HST paid on a newly-built home, to a maximum of $3,000. For a newly-built housing co-operative the rebate is 1.31% of the purchase price of the capital stock, also capped at $3,000. Applications are due within 24 months of the occupancy permit or date of sale.novascotia.ca |
Worth knowing
What makes Nova Scotia's HST different?
The 2025 rate cut, a separate provincial tax on private vehicle and boat sales, a first-time buyer rebate and a Halifax accommodation levy all sit on top of the headline 14%.
Common questions
Questions about Nova Scotia sales tax.
What is the sales tax rate in Nova Scotia?
The sales tax in Nova Scotia is a single harmonized sales tax (HST) of 14%, made up of the 5% federal GST and a 9% provincial part. The Nova Scotia HST rate has been 14% since April 1, 2025, when the province cut its portion from 10% to 9%.
Is there GST and PST in Nova Scotia, or just HST?
Nova Scotia has no separate PST. Nova Scotia charges one blended 14% HST that combines the 5% federal GST with the 9% provincial part, and the Canada Revenue Agency administers it, so businesses charge and report a single 14% tax rather than two.
When did Nova Scotia's HST drop from 15% to 14%?
Nova Scotia's HST dropped from 15% to 14% on April 1, 2025, when the province reduced the provincial part of the HST from 10% to 9%. Under the transitional rules, HST that became payable or was paid before April 1, 2025 is still charged at 15%, and 14% applies on or after that date.
How much HST do I pay on a $100 purchase in Nova Scotia?
A $100 taxable purchase in Nova Scotia carries $14.00 of HST at the 14% rate, for a total of $114.00. That $14.00 breaks down as $5.00 of federal GST and $9.00 of the provincial part of the HST.
What items are HST-free or partly HST-free in Nova Scotia?
Nova Scotia gives a point-of-sale rebate of the 9% provincial part of the HST on children's clothing (to Canada Standard size 20 for boys and 16 for girls), children's footwear up to size 6, diapers, and printed books, so shoppers pay only the 5% federal part on those items. Basic groceries and other zero-rated supplies carry no HST at all anywhere in Canada.
How much tax do I pay when I buy a used car privately in Nova Scotia?
A private purchase of a used vehicle in Nova Scotia is subject to Nova Scotia Sales Tax (NSST) at 14% for purchases made on or after April 1, 2025, paid when you register the vehicle. NSST is charged on the greater of the purchase price or the vehicle's fair market value from the Canadian Red Book, and vehicles gifted by an immediate family member or received through an estate are exempt.
Do hotels in Halifax charge more than the 14% HST?
Yes. Hotels and other registered tourism accommodations in Halifax Regional Municipality charge a 3% municipal marketing levy on nightly room revenue in addition to Nova Scotia's 14% HST. The levy rose from 2% to 3% under By-law M-400 effective October 1, 2023.
Across Canada
How does Nova Scotia compare with the rest of Canada?
At 14%, Nova Scotia is now the cheapest of the Atlantic provinces, a point below New Brunswick, Newfoundland and Labrador and Prince Edward Island.
| 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 Nova Scotia rates come from
Every Nova Scotia 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/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html
- canada.ca/en/revenue-agency/services/forms-publications/publications/notice342/nova-scotia-hst-rate-decrease-questions-answers-general-transitional-rules-personal-property-services.html
- novascotia.ca/sites/default/files/documents/1-3953/tax-101-harmonized-sales-tax-en.pdf
- news.novascotia.ca/en/2025/03/31/province-lowers-hst-raises-income-thresholds-nova-scotians
- beta.novascotia.ca/sites/default/files/documents/1-1190/nova-scotia-sales-tax-nsst-program-overview-en.pdf
- novascotia.ca/apply-first-time-home-buyers-rebate-newly-built-home
- canada.ca/en/revenue-agency/services/forms-publications/publications/gi-063/point-sale-rebate-on-childrens-goods.html
- halifax.ca/business/doing-business-halifax/marketing-levy
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