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GST in Alberta is 5% and that’s the whole sales tax. The province has no PST and no HST, so a $100 item costs $105 at the till. If you run a business there, you must register once your taxable sales pass $30,000 over four calendar quarters, or in a single quarter.
What is the GST rate in Alberta?
The Canada Revenue Agency lists Alberta at 5% GST, 0% provincial sales tax, 5% combined. Compare that with Saskatchewan at 11% or Ontario at 13%. Albertans pay the lowest sales tax of any province, and only Yukon, the Northwest Territories and Nunavut match it.
Some things don’t carry the 5%. Basic groceries are zero-rated, which means the rate is 0% but the seller still tracks them. Most food and drink for people to eat falls in that group. But sweet baked goods sold in small packs or as single servings are taxable. Exempt supplies are a different thing again: you don’t charge tax on them, and you usually can’t claim credits on what you buy to make them.
| Item | Alberta |
|---|---|
| GST | 5% |
| Provincial sales tax | None |
| Combined rate on a taxable sale | 5% |
| Small supplier limit | $30,000 of taxable sales |
| Test period | Four calendar quarters in a row, or one quarter |
| Time to register after crossing | Within 29 days |
| Annual filer, due date | Three months after year end |
When does a small business have to register for GST?
A small supplier is a business with $30,000 or less in taxable sales. Once you go over $30,000 in one quarter, you’re a registrant on the day of the sale that took you over, and you must charge GST on that sale. If you cross the line gradually, you stop being a small supplier at the end of the month after the quarter that broke it. Either way you have 29 days to register.
So watch your sales as they build. Waiting until you’ve noticed can leave you owing GST you never collected, out of your own pocket, on every sale since the day you crossed.
You can also register below $30,000 if you sell taxable goods or services. It makes sense when you buy a lot of taxable equipment, because a registrant recovers the GST paid on business costs. The catch is that you then charge it on everything you sell. Taxi and ride-share drivers must register from the first dollar.
How do you work out the GST you owe?
You charge 5% on your taxable sales, subtract input tax credits, and send the difference to the CRA. Input tax credits are the GST you paid on purchases used in your business. Keep the invoices.
Say you bill $40,000 for design work in a year and pay $6,000 for software, a laptop and a co-working desk. You charged $2,000 in GST. You paid $300 on the purchases. You remit $1,700. If the second number ever beats the first, the CRA owes you a refund. To check a single invoice, the GST and HST calculator adds the tax to a price, and the reverse tax calculator splits it back out of a total like $2,100.
How often you file depends on your revenue. An annual filer with a December year end pays by April 30 and has until June 15 to file. Even so, a return is due for every period, including one where you sold nothing.
Where do people trip up on this tax?
Charging GST before you’re registered is the classic mistake. You can’t add it to an invoice and keep the money. The tax has to be collected under a registered number.
The second is treating every food item as tax-free. A cupcake sold on its own is taxable, while a bag of flour is not. A third is using a provincial rate that doesn’t exist. No Alberta rule adds a provincial layer to your price, so a calculator that asks for one has the wrong province selected. Our GST and PST calculator is for provinces that have a PST, and Alberta isn’t one of them.
Selling to customers in another province? The rate can change with the buyer’s location, so check the sales tax calculators before you quote.
Where the numbers come from
The 5% rate and the zero PST come from the Canada Revenue Agency’s GST/HST rates by province table. The $30,000 threshold, the 29 day registration window, input tax credits and the annual filing dates come from CRA guidance for GST/HST registrants, read in September 2026. Filing frequency varies, and the CRA assigns your reporting period when you register.
Frequently asked questions
Does Alberta have PST?
No. The CRA lists Alberta's provincial sales tax at 0%, so the only sales tax on a taxable sale is the 5% GST.
Do I charge GST on groceries in Alberta?
Basic groceries are zero-rated, so the rate is 0%. Some items such as sweet baked goods in small quantities are taxable.
What is the GST limit for small businesses?
You can skip registering while your taxable sales stay at or under $30,000 over four calendar quarters in a row, and in any single quarter.
How long do I have to register after I pass $30,000?
You have 29 days from your effective date of registration. If one quarter took you over, that date is the day of the sale that crossed the line.
Can I claim GST I paid on business expenses?
Yes, once you're registered. You claim input tax credits for GST paid on purchases used in your taxable business, and you need the receipts.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax
- Alberta income tax and GST in 2026
How Alberta income tax works in 2026: six brackets, an 8% credit rate, no provincial sales tax, no surtax or health premium, and Alberta calculators
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.