Updated Checked by the Tax-Services.ca editorial team How we check
Alberta, Yukon, the Northwest Territories and Nunavut have the lowest sales tax in Canada. They charge only the 5% federal GST, with no provincial or territorial sales tax on top. Every other province adds at least another 6 points.
How do the provinces compare on sales tax?
Here’s the full picture, with the tax on a $1,000 purchase before tax. The amounts come from our sales tax calculators, which use the 2026 rates.
| Province or territory | Tax setup | Combined rate | Tax on $1,000 |
|---|---|---|---|
| Alberta, Yukon, NWT, Nunavut | GST only | 5% | $50.00 |
| Saskatchewan | GST plus 6% PST | 11% | $110.00 |
| British Columbia | GST plus 7% PST | 12% | $120.00 |
| Manitoba | GST plus 7% RST | 12% | $120.00 |
| Ontario | 13% HST | 13% | $130.00 |
| Nova Scotia | 14% HST | 14% | $140.00 |
| Quebec | GST plus 9.975% QST | 14.975% | $149.75 |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST | 15% | $150.00 |
So the spread between the cheapest and the dearest is 10 points. On a $1,000 purchase that’s $100 in your pocket or not.
Is the lowest sales tax the same as the cheapest place to live?
No, and this is where most comparisons go wrong. A low sales tax says nothing about income tax, property tax, rent, fuel or what you earn. A province can charge more at the till and less somewhere else in your budget.
It also only touches what you buy. If most of your spending is rent, mortgage payments or items that carry no sales tax, the rate on paper matters less than it looks. We haven’t tried to rank provinces on total cost, because that depends on your income and habits and we can’t verify a fair way to do it.
Does everything you buy carry the tax?
No. Basic groceries are zero-rated across the country, which means the rate is 0% and the sticker price is what you pay. So a loaf of bread costs the same at the till in Halifax as the price on the shelf. Restaurant meals, clothes, electronics and most services are different, and that’s where the provincial gap shows up. Some items also have special provincial rules, so a PST province can treat a product differently from the GST side.
Which rates changed recently?
Nova Scotia is the one to know. It cut the provincial part of its HST from 10% to 9% on April 1, 2025, which moved the total from 15% to 14%. The CRA’s page on which GST/HST rate to charge states this directly.
Manitoba’s Finance department lists its retail sales tax at 7%, calculated on the selling price before GST. The other provincial rates in our table (BC 7%, Saskatchewan 6%, Quebec 9.975%) come from our data files. The QST figure comes from Revenu Québec’s rules, and rates change, so double-check it before you rely on it.
Provinces change these rates in their budgets. If something looks off, the CRA’s rate page is the place to look.
Can you dodge the tax by shopping next door?
Mostly no. Which rate applies depends on where the sale counts as happening. The CRA defines the place of supply as the province or territory where a taxable sale is considered to be made. We haven’t confirmed the detailed rules for deliveries and online orders, so don’t drive to Alberta for a couch on the assumption that 5% will follow it home.
Ask the seller which rate they’ll charge before you pay. It costs you ten seconds.
What does the gap mean on a big purchase?
Take a $30,000 car. At 5% the tax is $1,500. At 15% it’s $4,500. That’s a $3,000 difference on one purchase, and it’s why sales tax gets so much attention on cars, furniture and renovations.
On a weekly shop of $150 the same gap is $15 a week. Real, but hardly a reason to move.
What about small purchases?
The gap is easier to feel on small things than you’d think. A $4 coffee and muffin from Timmies carries 20 cents of tax in Calgary and 60 cents in Moncton. Buy one every workday and the difference is about $2 a week, a couple of loonies, which adds up to roughly $100 over a year.
How to work out the tax on any purchase
Pick your province and price and let the GST/HST calculator do it. If your receipt shows only a total, the reverse HST calculator strips out the tax. Western provinces with a separate PST have their own tool in the GST and PST calculator, and Quebec has the GST and QST calculator.
One warning: our GST and PST tool applies the general rate to everything, so for items BC taxes at another rate it will overstate the tax.
How we checked the figures
Rates come from the Canada Revenue Agency‘s GST/HST information, the Department of Finance Canada, Manitoba Finance and the Government of Nova Scotia, read in September 2026. This is an independent guide, separate from any government body.
Frequently asked questions
Which province has no provincial sales tax?
Alberta has none, and neither do Yukon, the Northwest Territories or Nunavut. You pay only the 5% GST there.
What is the highest sales tax rate in Canada?
New Brunswick, Newfoundland and Labrador and Prince Edward Island charge 15% HST. Quebec is close behind at 14.975% combined.
Did Nova Scotia lower its HST?
Yes. The provincial part fell from 10% to 9% on April 1, 2025, so the HST is now 14%.
Is the Quebec rate confirmed?
We use 9.975% QST plus 5% GST from our data files, but we couldn't reach Revenu Québec's page to confirm it. Check before you rely on it.
Does a low sales tax mean lower living costs?
Not by itself. Income tax, property tax, rent and prices all count too, and the sales tax only applies to what you buy.
- 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