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Ontario has no provincial sales tax of its own. You pay one 13% HST on most goods and services, which is 5% federal GST plus an 8% provincial part. If you’re looking for an Ontario provincial sales tax rate, that 8% is the closest thing, and it’s already inside the 13%.
The term “PST” belongs to British Columbia, Saskatchewan and Manitoba, where the province collects a separate tax beside the GST. Ontario works differently. You can see the result in the GST and HST calculator.
Is there a separate provincial tax here?
No. The CRA lists Ontario at a 13% HST, and its pages on new home rebates state the provincial part as 8%. One tax, one line on the receipt, one return for a business.
So a $1,000 purchase before tax costs $130 of tax in Ontario and $1,130 in total. You won’t see a second provincial charge, and if a seller asks for one, something is off.
How does it differ from the PST provinces?
| Province | How the tax is built | Tax on $1,000 |
|---|---|---|
| Ontario | 13% HST (5% federal, 8% provincial part) | $130 |
| British Columbia | 5% GST plus 7% PST | $120 |
| Saskatchewan | 5% GST plus 6% PST | $110 |
| Manitoba | 5% GST plus 7% RST | $120 |
| Quebec | 5% GST plus 9.975% QST | $149.75 |
Ontario’s 13% is a point above BC’s 12% on the headline numbers. What you really pay depends on what you buy, because each system taxes different things and our tools apply one rate to every item. Use the GST and PST calculator to test those provinces. We couldn’t confirm the 2026 Manitoba rate beyond the CRA’s own example of 7%.
What does the 8% mean on a new home?
It’s where Ontario’s own housing rebate comes from. On a new home, the province rebates 75% of the 8% provincial part, up to $24,000. On a $600,000 new home, the provincial part is $48,000 and 75% of that is $36,000, so the cap applies and the rebate is $24,000.
A temporary, larger version exists for agreements or construction starts from 1 April 2026 to 31 March 2027, with a much larger ceiling of $80,000 on homes up to $1.5 million. Its exact rules for pricier homes aren’t fully published in a form we could confirm. Run your price through the new home GST and HST rebate calculator and check the CRA page before you rely on the answer.
Who has to charge the HST?
A business must register once its taxable sales go past $30,000 across four calendar quarters in a row. Anyone smaller is a small supplier, and can register by choice. Once registered, the business charges 13% on sales made in Ontario and claims back the HST on its costs.
An example: $20,000 of sales before tax in a quarter means $2,600 of HST collected. If $5,000 of costs carried $650 of HST, the business sends $1,950 to the CRA. That arithmetic is for illustration only, because reporting periods and due dates depend on your annual sales.
Common mix-ups about Ontario tax
Four errors turn up again and again.
- Adding 8% on top of 13%. The 8% is inside the 13%.
- Taking 13% off a tax-inclusive total. Divide by 1.13 instead, which the reverse HST calculator does.
- Assuming every item is taxed. Some carry no HST, and we couldn’t list them from an official page, so we haven’t.
- Mixing up sales tax with land transfer tax, which is a separate charge on buying property.
One more: Ontario businesses don’t file a PST return. They file HST.
Where the numbers come from
The 13% Ontario HST rate and the 15% and 14% rates for other provinces come from the Canada Revenue Agency’s pages on GST/HST rates and place of supply. The 8% provincial part and the Ontario new housing rebate figures come from CRA pages on the first-time buyers’ and temporary Ontario rebates. BC, Saskatchewan and Quebec provincial rates come from our own data file. We checked everything in September 2026.
Frequently asked questions
Does Ontario have PST?
No. Ontario charges a single 13% HST made up of 5% federal GST and an 8% provincial part.
What is the provincial sales tax rate in Ontario?
The provincial part of the HST is 8%, but you never pay it separately. The total is 13%.
How much tax is on $1,000 in Ontario?
$130, so the total is $1,130.
Which provinces have a PST?
British Columbia, Saskatchewan and Manitoba charge a PST beside the GST. Quebec has its own QST.
Do Ontario businesses file a PST return?
No. They register for and file HST with the CRA once taxable sales pass $30,000 over four calendar quarters.
- 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
- Ontario income tax and sales tax in 2026
How Ontario income tax works in 2026: the five brackets, the surtax and health premium, the 13% HST, and the calculators that switch to Ontario
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.