Ontario
Ontario charges one blended 13% HST.
Ontario blends the 5% federal GST with an 8% provincial portion into a single 13% harmonized sales tax. Ontario also runs the broadest point-of-sale rebate list in Canada, which drops the tax on some everyday items to 5%.
How much is HST in Ontario?
HST in Ontario is 13%, made up of a 5% federal portion and an 8% Ontario portion charged as one blended tax. Ontario has no separate provincial sales tax on top of the HST, so a $100 taxable purchase in Ontario costs $113.00.
- Federal GST
- 5%
- Provincial part of the HST
- 8%
- Combined rate
- 13%
- Tax on $100
- $13.00
$100.00 plus $13.00 tax is $113.00 in Ontario.
Ontario charges 13% 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 Ontario 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 13% HST on a price in Ontario?
Because Ontario uses one blended tax, the arithmetic is a single step: multiply the pre-tax price by 0.13. There is no provincial tax layered on a GST-inclusive amount, so nothing compounds. To back the tax out of an HST-included total, divide by 1.13.
| Amount before tax | GST 5% | HST (provincial part) | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | $8.00 | $13.00 | $113.00 |
| $500.00 | $25.00 | $40.00 | $65.00 | $565.00 |
| $1,000.00 | $50.00 | $80.00 | $130.00 | $1,130.00 |
| $5,000.00 | $250.00 | $400.00 | $650.00 | $5,650.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Ontario, divide the tax-included total by 1.13. A $113.00 total comes apart into $100.00 before tax, $5.00 of GST and $8.00 of the provincial part. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is HST exempt or rebated in Ontario?
Ontario rebates the 8% provincial part at the cash register on books, children’s clothing and footwear, car seats and booster seats, diapers, print newspapers, and prepared food and beverages sold for $4 or less. Ontario also kept two live Retail Sales Taxes after harmonizing.
| What it applies to | Rate | How it works |
|---|---|---|
| Point-of-sale rebate items (effective 5%) | 5% | Ontario rebates the 8% provincial part of the HST at the cash register on books, children's clothing and footwear, children's car seats and booster seats, diapers, print newspapers, and qualifying prepared food and beverages sold for $4 or less. Buyers pay only the 5% federal part. The CRA administers the rebate for Ontario; if a supplier does not apply it, the buyer can claim it on form GST189.ontario.ca |
| First Nations off-reserve point-of-sale rebate (effective 5%) | 5% | First Nations individuals with a Certificate of Indian Status card who are Ontario residents (or Canadian residents on the Akwesasne reserve), plus bands and band councils, get a rebate of the 8% provincial part of the HST on qualifying off-reserve purchases for exclusive personal use, so they pay 5%. Restaurant meals (other than takeout), alcohol, gasoline and fuel, electricity and natural gas, tobacco, most recreational cannabis, real property and transient accommodation do not qualify.ontario.ca |
| Retail Sales Tax on privately purchased vehicles | 13% | Ontario Retail Sales Tax of 13% applies to the fair market value of a specified vehicle (car, truck, motorcycle, trailer, off-road vehicle, snowmobile, boat, aircraft) bought privately, that is from someone who is not a GST/HST registrant. It is collected at ServiceOntario. For cars, vans and trucks with an empty weight of 2,200 kg or less, fair market value is generally the greater of the purchase price or the Canadian Red Book value. RST does not apply when the vehicle is bought from a GST/HST registrant (HST of 13% applies instead).ontario.ca |
| Retail Sales Tax on insurance premiums and benefit plans | 8% | Ontario Retail Sales Tax of 8% applies to premiums under taxable insurance contracts, group insurance, and certain contributions to funded benefit plans (for example drug, dental and vision plans). This is instead of HST, not in addition to it: any portion of a premium that is subject to HST is exempt from RST.ontario.ca |
| Toronto Municipal Accommodation Tax | 8.5% | The City of Toronto charges a Municipal Accommodation Tax on transient accommodation, temporarily increased from 6% to 8.5% from June 1, 2025 to July 31, 2026 under Bylaw 1259-2024. It is charged in addition to the 13% HST and applies to hotels and short-term rentals. Other Ontario municipalities set their own MAT rates or charge none.toronto.ca |
| Provincial part of HST on vehicles, boats and aircraft brought into Ontario | 8% | If a specified motor vehicle is imported into Ontario from outside Canada, or brought in after being bought from a business in a non-HST province such as Quebec, Manitoba, Alberta or British Columbia, the 8% provincial part of the HST may be payable at ServiceOntario when ownership is transferred. Boats and aircraft brought into Ontario may also be subject to the 8% provincial part, but ServiceOntario cannot collect it for those.ontario.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco tax (separate from HST) | Ontario tobacco tax has been 18.475 cents per cigarette and 18.475 cents per gram of other tobacco (except cigars) since March 29, 2018, which is $3.70 on a pack of 20, $4.62 on a pack of 25 and $36.95 on a carton of 200. Cigars are taxed at 56.6% of the taxable price. Tobacco products are also subject to federal excise duty and to 13% HST on top.ontario.ca |
| Beer basic tax (separate from HST) | Effective April 1, 2026 the 2026 Ontario Budget combined the beer basic, volume and environmental taxes into a single beer basic tax. For April 1, 2026 to February 28, 2027 the rates are $0.90/L draft and $1.18/L non-draft for Ontario non-microbrewers, $0.36/L draft and $0.46/L non-draft for Ontario microbrewers, and $0.3341/L for draft beer made and sold at a brew pub. The scheduled March 2, 2026 indexation was delayed to March 1, 2027. Beer is also subject to 13% HST.ontario.ca |
| Gasoline and aviation fuel tax (separate from HST) | Ontario gasoline tax is 9.0 cents per litre on unleaded gasoline, 17.7 cents per litre on leaded gasoline, and 6.7 cents per litre on aviation fuel, reduced to 2.7 cents per litre for aviation fuel in Northern Ontario (Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming). The tax is baked into the pump price and, unlike HST, is not a separate line on the receipt. HST of 13% applies on top.ontario.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 makes Ontario's HST different?
Sixteen years after harmonization Ontario still runs its own Retail Sales Tax on private vehicle sales and insurance premiums, and its point-of-sale rebate list reaches further than any other province.
Common questions
Questions about Ontario sales tax.
What is the sales tax rate in Ontario?
The sales tax in Ontario is a single blended Harmonized Sales Tax (HST) of 13%, made up of the 5% federal GST portion and an 8% Ontario portion. Ontario has no separate provincial sales tax on top of the HST, so a general taxable good or service costs 13% more than the ticket price.
How much is HST on $100 in Ontario?
HST on $100 in Ontario is $13.00, because Ontario's HST rate is 13%, for a total of $113.00. The $13.00 breaks down as $5.00 federal (5%) and $8.00 provincial (8%).
Is there GST and PST in Ontario, or just HST?
Ontario charges just HST at 13%, not separate GST and PST. The Canada Revenue Agency's rate table lists Ontario's GST/HST as 13% with no PST, so businesses charge one 13% line rather than two taxes, and the provincial portion is never calculated on top of the federal portion.
What items are HST exempt or tax-free in Ontario?
Ontario gives a point-of-sale rebate of the 8% provincial portion of the HST on books, children's clothing and footwear, children's car seats and booster seats, diapers, print newspapers, and qualifying prepared food and beverages sold for $4 or less, so those items are taxed at just 5% in Ontario. Basic groceries are zero-rated at 0% across Canada, including Ontario.
Do I pay HST when I buy a used car privately in Ontario?
No. A used vehicle bought privately in Ontario from someone who is not a GST/HST registrant is charged 13% Ontario Retail Sales Tax instead of HST, collected at ServiceOntario when ownership is transferred. For cars, vans and trucks with an empty weight of 2,200 kg or less, the 13% is charged on the greater of the purchase price or the Canadian Red Book value.
When does a business have to register to charge HST in Ontario?
A business must register for a GST/HST account and start charging 13% HST in Ontario once it stops being a small supplier, which happens when its taxable revenues exceed $30,000 over four consecutive calendar quarters or in a single calendar quarter. If the $30,000 threshold is passed in one quarter, the business must charge HST on the sale that pushed it over and register immediately.
How much tax do you pay on a Toronto hotel room?
A Toronto hotel room carries 13% HST plus the City of Toronto's Municipal Accommodation Tax, which was temporarily raised from 6% to 8.5% for June 1, 2025 through July 31, 2026. That is roughly 21.5% in combined tax on a Toronto hotel or short-term rental stay during that period.
Across Canada
How does Ontario compare with the rest of Canada?
At 13%, Ontario sits above Manitoba and British Columbia at 12% and below Nova Scotia at 14% and the three 15% provinces.
| 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 Ontario rates come from
Every Ontario 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
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
- ontario.ca/document/harmonized-sales-tax-hst/hst-ontario-point-sale-rebates
- ontario.ca/document/harmonized-sales-tax-hst/hst-ontario-first-nations-rebate
- ontario.ca/document/harmonized-sales-tax-hst/hst-specified-motor-vehicles-boats-and-aircraft
- ontario.ca/document/retail-sales-tax/specified-vehicles
- ontario.ca/document/retail-sales-tax/insurance-and-benefits-plans
- ontario.ca/document/gasoline-tax
- ontario.ca/document/beer-and-wine-tax
- ontario.ca/document/tobacco-tax
- toronto.ca/services-payments/property-taxes-utilities/municipal-accommodation-tax/
Built by TheBomb®, a web design and SEO studio in Spallumcheen, BC. Tell us what you need.
Ready when you are.
Tell us about your project. We reply within one business day.