Updated Checked by the Tax-Services.ca editorial team How we check
The lowest sales tax in Canada is 5%, and only Alberta, Yukon, the Northwest Territories and Nunavut charge just that. Everywhere else the 5% federal GST is joined by a provincial tax, and the combined rate climbs to 15% in three Atlantic provinces. If you typed “states” into a search box, this page covers Canada. US state rules are a different system.
Which provinces charge the lowest sales tax?
Four places charge only the GST: Alberta, Yukon, the Northwest Territories and Nunavut. That’s a 5% tax on most goods and services, with no second layer. Alberta is the one most people mean, since it has no provincial sales tax at all, though it taxes income differently.
Next come the provinces with a separate provincial tax added on top of the GST. Saskatchewan sits lowest at 11% combined (5% plus 6%). British Columbia and Manitoba are both 12%, each with a 7% provincial tax. After that you reach the harmonized provinces, where one HST replaces both taxes.
Combined sales tax by province, 2026
This table shows what you pay at the till on a standard taxable item. The tax column is what you’d add to a $100 price.
| Province or territory | Tax type | Combined rate | Tax on $100 |
|---|---|---|---|
| Alberta, Yukon, NWT, Nunavut | GST only | 5% | $5.00 |
| Saskatchewan | GST + PST 6% | 11% | $11.00 |
| British Columbia | GST + PST 7% | 12% | $12.00 |
| Manitoba | GST + RST 7% | 12% | $12.00 |
| Ontario | HST | 13% | $13.00 |
| Nova Scotia | HST | 14% | $14.00 |
| Quebec | GST + QST 9.975% | 14.975% | $14.98 |
| New Brunswick, Newfoundland and Labrador, PEI | HST | 15% | $15.00 |
What the gap means on a real purchase
Say you buy a $2,000 laptop. In Alberta the tax is $100. In Saskatchewan it’s $220, in Ontario $260 and in New Brunswick $300. In Quebec it’s $100 GST plus $199.50 QST, so $299.50. The spread between the lowest and highest province is $200 on that one item.
Over a year it adds up, but not as much as you’d think. If a household spends $30,000 on taxable goods and services (a rough figure, since groceries mostly aren’t taxed), sales tax comes to $1,500 in Alberta, $3,900 in Ontario and $4,500 in New Brunswick. That’s a difference of $3,000 between the two ends. It’s real, and it’s still a weak reason to pack the moving truck. Income tax, housing costs and wages usually move your budget far more than a few points of sales tax. You can check any price yourself with the GST and HST calculator, and the GST and PST calculator covers the three provinces with a separate provincial tax.
Why the lowest sales tax doesn’t mean the lowest tax bill
A low rate on purchases says nothing about what you pay on your pay cheque. Provinces balance their books in different ways, and a province with no PST may lean harder on other taxes or on resource revenue. Compare the full picture. Start with your income tax in each place, then look at property tax and housing.
Not everything is taxed at the full rate either. Many basic groceries carry no GST or HST, and provinces with a separate provincial tax exempt different things. The CRA’s own page calls a zero-rated supply one with a 0% rate throughout Canada, and basic groceries are the usual example. Restaurant meals, children’s clothing and services get different treatment from place to place, so the real cost of sales tax depends on what you buy.
Can you dodge it by buying in a cheaper province?
Mostly no. The tax follows where the sale is made, not where the seller lives. The CRA’s page on which rate to charge shows a sale delivered to Ontario carrying 13% HST, while a customer who picks up an item in Manitoba pays GST plus the provincial tax. So ordering a laptop from an Alberta store and having it shipped to Toronto won’t get you the 5% price. A road trip to Calgary to buy it in person is a different story, though gas and a night in a hotel would eat the savings fast.
Mistakes when comparing provincial sales tax
The most common one is comparing only the provincial part. Ontario’s HST is 13%, but 5 points of that is the federal share. Comparing 8% with Saskatchewan’s 6% gives a wrong picture, because Saskatchewan shoppers still pay the 5% GST too. Always compare combined rates.
Another trap is Quebec. The QST is worked out on the price before GST, which is why our GST and QST calculator exists. And rates change. Nova Scotia cut its HST from 15% to 14% on 1 April 2025, so older articles can show the wrong number. If you already paid tax and need the price before it, the reverse HST calculator strips it out.
One thing to double-check: Quebec’s 9.975% comes from Revenu Québec, whose page we couldn’t open this time. Check the province’s own finance site before you rely on it for a big decision.
Sources, and how we checked them
The GST rate, the HST rates and the Nova Scotia change come from the Canada Revenue Agency‘s GST/HST pages. British Columbia’s 7% comes from the province’s PST page, and Manitoba’s 7% from its retail sales tax page. Saskatchewan and Quebec come from each province’s own finance pages. Rates shown are for 2026, and we checked them in October 2026.
Frequently asked questions
Which province has the lowest sales tax?
Alberta, Yukon, the Northwest Territories and Nunavut charge only the 5% GST. Among provinces with a separate provincial tax, Saskatchewan is lowest at 11% combined.
Does Alberta have any provincial sales tax?
No. Alberta charges only the 5% federal GST on taxable goods and services.
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador and Prince Edward Island charge a 15% HST. Quebec is close at about 14.975%.
Is the tax the same on groceries?
No. Many basic groceries carry no GST or HST, so the real cost depends on what you buy.
Did any sales tax rate change recently?
Nova Scotia cut its HST from 15% to 14% on 1 April 2025. Check your province's finance site for changes since.