Updated Checked by the Tax-Services.ca editorial team How we check
GST/HST by province runs from 5% in Alberta to 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Ontario is 13%, Nova Scotia 14%, and the PST provinces and Quebec sit in between once their own taxes are added to the 5% GST.
Why isn’t sales tax the same everywhere?
Because two layers exist. The GST is federal and is 5% in every province and territory. On top of it, each province does one of three things. Some join the federal system and use a single HST. Some keep a separate provincial sales tax. Alberta and the territories add nothing.
The CRA runs the GST and the HST. Provincial taxes such as BC’s PST and Quebec’s QST aren’t its business. That’s why you can read “HST” on a bill in Halifax and “GST” plus “PST” on a bill in Vancouver and be looking at two very different setups.
What does each province charge?
The table shows the 2026 rates in our data file and what they add to a $200 purchase before tax.
| Province or territory | System | Combined rate | Tax on $200 |
|---|---|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | GST only | 5% | $10.00 |
| Saskatchewan | GST and PST 6% | 11% | $22.00 |
| British Columbia | GST and PST 7% | 12% | $24.00 |
| Ontario | HST | 13% | $26.00 |
| Nova Scotia | HST | 14% | $28.00 |
| Quebec | GST and QST 9.975% | 14.975% | $29.95 |
| New Brunswick, Newfoundland and Labrador, PEI | HST | 15% | $30.00 |
Manitoba has a 7% retail sales tax next to the GST, which would make 12%. The 2026 budget couldn’t be checked for that one, so it’s out of the table. Look at the Manitoba government site before you rely on it.
Did any rate change recently?
Yes, one. Nova Scotia’s HST dropped from 15% to 14% on 1 April 2025, and the CRA’s page on which GST/HST rate to charge mentions the 14% rate. It matters for old invoices and for any price list you built before spring 2025, since the change-over has transition rules that aren’t covered here. If you’re pricing something that spans the date, read the CRA page on Nova Scotia first.
No other rate change turned up in the sources checked, though some provinces announce changes in their budgets and only the current rate pages were read. That isn’t the same as no change, so check your province’s page when you’re setting up a price list.
How do you work out the tax on a price?
For an HST province, multiply the pre-tax price by the combined rate. A $1,000 item is $130.00 of tax in Ontario and $1,130 in all. Our GST/HST calculator does this for every province, and it shows what the same price costs elsewhere.
For BC, Saskatchewan and Quebec, use the GST and PST calculator or the GST and QST calculator. Both layers apply to the same pre-tax price. In Quebec, the QST isn’t charged on top of the GST, so $1,000 gives $50.00 of GST and $99.75 of QST.
Working backwards? If you only have the receipt total, divide by one plus the rate. The reverse HST calculator does it, so a $1,150 New Brunswick total holds $150 of tax.
What does the difference look like at the till?
Picture two friends each buying the same $400 winter jacket. In Edmonton the tax is $20.00, so the total is $420.00. In Moncton it’s $60.00, so the total is $460.00. That’s a $40 gap on one coat, from coast to coast the same jacket and a different bill. Neither store is doing anything odd. It’s the rate on the shelf price, not the price itself, that moves.
Same story for a small business. A shop selling $50,000 a year in Alberta collects $2,500. The same sales in Nova Scotia bring in $7,000 of HST at 14%, money that belongs to the CRA, not to the shop.
Where do these rates stop being right?
They apply to taxable goods and services, and many things aren’t taxable at all or are taxed differently. Our BC tool is a good example. It applies a full 12% to everything, but BC’s PST doesn’t cover every item, so it overstates the tax on some purchases. Restaurant meals are one case where the real bill is lower. Use the result for ordinary taxable goods and treat it as an estimate elsewhere.
Businesses have another side to this. When you sell to people in other provinces, the rate depends on the place of supply, and a seller crosses a registration line at $30,000 of taxable sales. Our guide to sales tax across provinces goes into that.
What this page is based on
The GST/HST rates come from the Canada Revenue Agency‘s rate pages. The PST rates come from the BC and Saskatchewan governments, and the QST from Revenu Quebec. We checked them on 29 September 2026. Provincial parts of the HST for New Brunswick, Newfoundland and Labrador and PEI are not split out on the CRA table, so we show the total only. We’re an independent site, and no government body is behind it.
Frequently asked questions
Which province has the highest HST?
New Brunswick, Newfoundland and Labrador and Prince Edward Island, all at 15%. Nova Scotia is 14% since 1 April 2025.
Which provinces have only the 5% GST?
Alberta, Yukon, the Northwest Territories and Nunavut. They add no provincial or territorial sales tax.
What is the difference between HST and GST plus PST?
HST is one combined tax collected through the federal system. PST is a separate provincial tax charged next to the 5% GST.
Is Quebec's QST part of the HST?
No. Quebec keeps the 5% GST and adds its own 9.975% QST, which Revenu Québec administers.
Does the rate depend on where I live or where the seller is?
It depends on the place of supply, which varies by the type of sale. The CRA explains the rules for goods, services and other supplies.
- 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