Free Canadian Sales Tax Calculator (GST/HST/PST) – 2025 Rates

Navigating the complexities of Canadian sales tax can be a formidable challenge for business owners, consumers, and even seasoned financial professionals. With a multi-layered system of federal and provincial taxes, each with its own rates and rules, precision is paramount. This page provides the most comprehensive and user-friendly Canadian sales tax calculator available, designed to deliver instant, accurate calculations for every province and territory.

This powerful tool is your first step towards mastering sales tax. Below, you will find not only our interactive calculator but also an exhaustive guide covering everything you need to know. We will demystify the key concepts of Goods and Services Tax (GST), Harmonized Sales Tax (HST), Provincial Sales Tax (PST), and the unique Quebec Sales Tax (QST). From the latest 2025 rates to intricate rules for businesses, this resource is your definitive guide to sales tax in Canada.

How to Use Our Sales Tax Calculator: Step-by-Step Examples

Our calculator is designed for simplicity and accuracy. To ensure you get the most out of it, here is a straightforward, numbered guide followed by detailed, real-world examples that cover common scenarios.

1. Select the Province or Territory: Use the drop-down menu to choose the appropriate jurisdiction where the sale is taking place. The calculator will automatically apply the correct tax rates for that region.
2. Enter the Amount: Input the dollar amount into the designated field. This is typically the pre-tax price of the goods or services.
3. Choose the Calculation Type:
   • For a standard calculation, leave it on the default setting (“Calculate from pre-tax total”).
   • If you have a final price including tax and need to determine the original price and tax amount, select the “Reverse calculate from total” option.
4. Get Your Results: The calculator will instantly display a detailed breakdown of the subtotal, the applicable federal tax (GST), provincial tax (PST/QST), or the combined Harmonized Sales Tax (HST), and the final grand total.

Here are a few practical examples:

Example 1 (B2C Product): Calculating the cost of a laptop in British Columbia (GST + PST)

You are purchasing a new laptop priced at $1,500 in Vancouver, BC. British Columbia has a 5% federal GST and a 7% PST.

• Step 1: Select “British Columbia” from the provincial menu.
• Step 2: Enter “1500” into the amount field.
• Step 3: Ensure the calculator is set to the standard calculation.
• Results:
  • Subtotal: $1,500.00
  • GST (5%): $75.00
  • PST (7%): $105.00
  • Grand Total: $1,680.00

Example 2 (B2B Service): Invoicing for a consulting service in Ontario (HST)

You are a freelance consultant invoicing a client in Toronto, Ontario, for a project valued at $500. Ontario uses the HST at a rate of 13%.

• Step 1: Select “Ontario” from the provincial menu.
• Step 2: Enter “500” into the amount field.
• Step 3: Keep the standard calculation setting.
• Results:
  • Subtotal: $500.00
  • HST (13%): $65.00
  • Grand Total: $565.00

Example 3 (Reverse Calculation): Finding the pre-tax price from a receipt in Alberta

You have a receipt from a business lunch in Calgary, Alberta, for a total of $112.00. You know Alberta only has the 5% GST and you need to find the pre-tax amount for your expense report.

• Step 1: Select “Alberta” from the provincial menu.
• Step 2: Enter “112” into the amount field.
• Step 3: Switch the calculator to “Reverse calculate from total.”
• Results:
  • Grand Total: $112.00
  • GST (5%): $5.33
  • Subtotal (Pre-tax amount): $106.67

Current Sales Tax Rates in Canada (Updated June 2025)

Using the correct tax rate is non-negotiable for legal and financial compliance. Tax rates are subject to change based on federal and provincial budgets. This table provides the most current sales tax rates across Canada as of June 2025. We recommend bookmarking this page and checking back regularly for any updates.

Below is a comprehensive breakdown of the tax structure in every Canadian province and territory.

Province/Territory	Type of Tax	GST Rate	PST/QST Rate	Total HST Rate	Total Applicable Sales Tax
Alberta	GST	5%	N/A	N/A	5%
British Columbia	GST + PST	5%	7%	N/A	12%
Manitoba	GST + PST	5%	7%	N/A	12%
New Brunswick	HST	N/A	N/A	15%	15%
Newfoundland & Lab.	HST	N/A	N/A	15%	15%
Northwest Territories	GST	5%	N/A	N/A	5%
Nova Scotia	HST	N/A	N/A	15%	15%
Nunavut	GST	5%	N/A	N/A	5%
Ontario	HST	N/A	N/A	13%	13%
Prince Edward Island	HST	N/A	N/A	15%	15%
Quebec	GST + QST	5%	9.975%	N/A	14.975%
Saskatchewan	GST + PST	5%	6%	N/A	11%
Yukon	GST	5%	N/A	N/A	5%

Provincial Notes:

• Quebec: The Quebec Sales Tax (QST) is applied to the selling price after the GST has been added. Our calculator handles this unique sequential calculation automatically.
• British Columbia & Manitoba: The 7% PST in these provinces has specific rules and may not apply to all goods and services that are subject to GST. For example, snack foods, books, and children’s clothing are often exempt from PST.
• Saskatchewan: Similar to BC and Manitoba, the 6% PST has its own set of exemptions, notably for basic groceries and restaurant meals.

The Ultimate Guide to Canadian Sales Taxes: GST vs. HST vs. PST vs. QST

To truly master Canadian sales tax, you must understand the four different acronyms that govern it. This section breaks down each component, explaining what it is, who administers it, and how it fits into the national framework.

H3: What is Goods and Services Tax (GST)?

The Goods and Services Tax (GST) is the federal value-added tax that applies to the vast majority of goods and services sold in Canada for domestic consumption.

• Definition: Introduced in 1991 to replace a hidden manufacturer’s tax, the GST is a multi-stage tax collected by businesses at each stage of the production and distribution chain. While it’s collected incrementally, the net effect is a tax on the final sale price to the consumer. Businesses can generally claim back the GST they pay on their own expenses through a mechanism called Input Tax Credits (ITCs).
• Administration: The GST is administered by the Canada Revenue Agency (CRA), the federal body responsible for tax collection.
• Federal Rate: The national GST rate is currently 5%. This rate applies in every province and territory. In some provinces, it is collected alongside a provincial tax, while in others, it is combined into the HST.
• Application: GST applies to a wide range of products and services, including electronics, clothing, professional services (legal, accounting), restaurant meals, and much more. Certain essential items, such as basic groceries, prescription drugs, and most health services, are designated as “zero-rated” or “exempt” and are not subject to GST.

H3: What is Provincial Sales Tax (PST)?

Provincial Sales Tax (PST), sometimes referred to as Retail Sales Tax (RST), is a single-stage sales tax levied and administered independently by certain provincial governments.

• Definition: Unlike the multi-stage GST, PST is a retail tax applied only on the final sale of a product or service to the end consumer. Businesses typically do not pay PST on goods they purchase for resale.
• Provinces with PST: Currently, three provinces operate a separate PST system alongside the federal GST:
  • British Columbia: 7% PST
  • Saskatchewan: 6% PST
  • Manitoba: 7% Retail Sales Tax (RST)
• Administration: Each province administers its own PST. For example, in British Columbia, it’s managed by the BC Ministry of Finance, not the CRA. This means businesses operating in these provinces may need to register, collect, and remit taxes to two separate government bodies (the CRA for GST and the provincial authority for PST).
• Rules and Exemptions: A critical aspect of PST is that its rules and list of exemptions are entirely separate from those of the GST. An item exempt from PST in BC may not be exempt in Saskatchewan. This adds a significant layer of complexity for businesses operating across these provinces.

H3: What is Harmonized Sales Tax (HST)?

The Harmonized Sales Tax (HST) is a blended sales tax that combines the federal GST and a provincial portion into a single, unified rate.

• Definition: HST was created to simplify tax administration for businesses. Instead of collecting and remitting two separate taxes (GST and PST), businesses in HST provinces collect one tax at one rate. The provincial portion of the HST is then transferred to the respective provincial government by the CRA.
• Provinces with HST: Five provinces have “harmonized” their provincial sales tax with the federal GST:
  • Ontario: 13% (5% GST + 8% provincial portion)
  • New Brunswick: 15% (5% GST + 10% provincial portion)
  • Nova Scotia: 15% (5% GST + 10% provincial portion)
  • Newfoundland and Labrador: 15% (5% GST + 10% provincial portion)
  • Prince Edward Island: 15% (5% GST + 10% provincial portion)
• Administration: The HST is administered entirely by the Canada Revenue Agency (CRA). This streamlines the process for businesses, as they only need to file one tax return with one agency. The rules for what is taxable generally follow the federal GST framework, though provinces can implement point-of-sale rebates for certain items (like the provincial portion of HST on books in some regions).

H3: Understanding Quebec Sales Tax (QST)

The Quebec Sales Tax (QST), or TVQ in French (Taxe de vente du Québec), is Quebec’s unique provincial sales tax system. While it functions similarly to a PST, it has a crucial calculation difference.

• Definition: The QST is a provincial tax applied to most goods and services sold in Quebec.
• Administration: QST is managed by Revenu Québec, the province’s own tax agency. Businesses in Quebec must therefore deal with both the CRA (for GST) and Revenu Québec (for QST).
• Unique Calculation: The most distinctive feature of the QST is that it is calculated on the selling price including the GST. For example, on a $100 item, the 5% GST ($5) is added first, creating a subtotal of $105. The 9.975% QST is then calculated on this $105 amount. Our calculator handles this automatically to ensure perfect accuracy.
• Current Rate: The QST rate is 9.975%.

H3: At-a-Glance: Which Province Uses Which Tax?

For a quick reference, here is the breakdown of the tax systems by jurisdiction:

• GST only (5%):
  • Alberta
  • Northwest Territories
  • Nunavut
  • Yukon
• GST + PST (Provincial rates vary):
  • British Columbia (12% total)
  • Manitoba (12% total)
  • Saskatchewan (11% total)
• HST (Combined rates vary):
  • Ontario (13%)
  • New Brunswick (15%)
  • Nova Scotia (15%)
  • Newfoundland and Labrador (15%)
  • Prince Edward Island (15%)
• GST + QST:
  • Quebec (14.975% total effective rate)

Special Cases, Exemptions, and Zero-Rated Supplies

Not all goods and services are treated equally under Canadian tax law. The distinction between taxable, exempt, and zero-rated supplies is fundamental for any business to understand, as it directly impacts pricing, invoicing, and the ability to claim Input Tax Credits (ITCs).

H3: What Are Zero-Rated Supplies?

Zero-rated supplies are goods and services that are taxable, but the rate of GST/HST applied to them is 0%.

This sounds like a subtle distinction, but it has a crucial financial implication. Because these supplies are technically part of the taxable system, businesses that sell them can still claim Input Tax Credits (ITCs) to recover the GST/HST they paid on their own business expenses (like rent, supplies, and equipment) used to produce these supplies. This prevents hidden taxes from accumulating in the production chain and keeps the final cost to consumers lower.

Common examples of zero-rated supplies include:

• Basic Groceries: This includes items like milk, bread, vegetables, and meat. However, it does not include items considered snacks, convenience foods, or beverages like candy, potato chips, and most carbonated drinks.
• Prescription Drugs: Drugs dispensed by a pharmacist upon a doctor’s prescription.
• Medical Devices: A wide range of devices such as artificial teeth, hearing aids, and wheelchairs.
• Feminine Hygiene Products.
• Most International Transportation Services.

H3: What Are Tax-Exempt Supplies?

Tax-exempt supplies are goods and services that are not subject to GST/HST.

The critical difference from zero-rated supplies is that if a business provides only exempt supplies, it cannot register for a GST/HST account and cannot claim ITCs to recover the GST/HST paid on its business expenses. The tax paid on inputs becomes an embedded cost for the business, which is often passed on to the consumer through higher prices.

Common examples of tax-exempt supplies include:

• Medical and Health Services: Services provided by doctors, dentists, and optometrists.
• Educational Services: Most tuition fees for courses provided by a vocational school, college, or university.
• Child Care Services: Services for providing care and supervision to children under 14 years of age.
• Financial Services: Services related to bank accounts, loans, and insurance policies.
• Long-Term Residential Rent.
• Used Residential Housing.

Expert Tip: The difference is all about ITCs. If you sell zero-rated goods (e.g., a bakery selling bread), you charge 0% tax but get to claim back the GST/HST on your flour and ovens. If you provide exempt services (e.g., a music tutor), you charge no tax but cannot claim back the GST/HST on your office rent or instruments.

H3: Do Tourists Pay Sales Tax in Canada?

This is one of the most common questions from visitors. The straightforward answer is yes, tourists must pay sales tax on most goods and services purchased while in Canada.

Previously, Canada had a Visitor Rebate Program that allowed tourists to claim a refund on the GST/HST paid on certain goods and accommodations. However, this program was discontinued in 2007.

Today, there is no general program for visitors to get a refund on the GST/HST they pay. The price you see on an invoice, including all applicable sales taxes, is the final price a tourist must pay. The only exception is for certain tour packages for non-residents, where the tax may be handled differently by the tour operator, but this does not apply to everyday retail purchases.

Sales Tax for Canadian Businesses: The Essentials

For any entrepreneur or small business owner in Canada, understanding your sales tax obligations is not optional—it’s a critical component of financial management and legal compliance. This section covers the foundational knowledge every business needs.

H3: When Do You Need to Register for a GST/HST Number?

Not every business needs to register for a GST/HST account from day one. The key determining factor is the small supplier rule.

You are considered a small supplier and do not have to register for GST/HST if your total worldwide revenue from taxable supplies is $30,000 or less in any single calendar quarter or over the last four consecutive calendar quarters.

• Calculating the Threshold: This $30,000 threshold includes all revenues from taxable goods and services, before expenses. It does not include revenue from exempt supplies.
• Crossing the Threshold: The moment you cross the $30,000 threshold, you are no longer a small supplier and must register for, collect, and remit GST/HST. You have 29 days from the day you exceeded the threshold to submit your registration application. Your effective date of registration is typically the day you made the sale that put you over the limit.
• Voluntary Registration: Even if you are a small supplier, you can choose to register voluntarily. Why would you do this? The main reason is to claim Input Tax Credits (ITCs). If you have significant business start-up costs (equipment, rent, inventory), registering allows you to recover the GST/HST you paid on those expenses, which can be a major cash flow advantage. The downside is the added administrative burden of collecting and filing tax returns.
• Exceptions: Certain businesses, such as taxi and limousine operators, must register for GST/HST regardless of their revenue.

H3: How to Register for, Collect, and Remit Sales Tax

Once you are required to register (or choose to do so voluntarily), the process follows three key steps:

1. Register: You can register for a GST/HST account (which also provides you with your Business Number or BN) through the CRA’s website via “Business Registration Online,” by phone, or by mail. You will need to provide information about your business structure and activities.
2. Collect: Once registered, you are legally obligated to charge the correct rate of GST/HST on all your taxable supplies of goods and services. The tax must be clearly shown on your invoices.
3. Remit: This is the process of sending the sales tax you’ve collected to the government. When you file your GST/HST return, you report the total tax you collected and the total ITCs you are eligible to claim. The difference is what you remit to the CRA.
   • Formula: Total GST/HST Collected – Total Eligible ITCs = Net Tax to Remit (or Refund)
   • If you collected more tax than you paid, you send the difference to the CRA.
   • If you paid more tax on your expenses than you collected from customers (common for new businesses or those selling zero-rated goods), the CRA will issue you a refund.

Your filing frequency (annually, quarterly, or monthly) is typically determined by your annual revenue. [Propose internal link to a detailed guide: “Learn more in our Complete Guide to Registering for a GST/HST Number.”]

H3: “Place of Supply” Rules: Which Province’s Tax Do You Charge?

This is one of the most complex areas of sales tax law, especially for businesses that operate across provincial borders or online. The “place of supply” rules determine which province’s tax rate (or whether any provincial tax applies at all) you should charge.

The rules are different for goods, services, and intangible property.

• For Goods: The rule is generally straightforward. The tax rate you charge is based on where you deliver the goods or make them available to the customer.
  • Example: If your business is in Alberta (5% GST) and you ship a product to a customer in Nova Scotia (15% HST), you must charge the Nova Scotia HST rate of 15%.
• For Services: This is more complex. The general rule is to charge the tax rate of the province where your customer is located. However, the primary factor is the address of the customer that you have on file in the normal course of your business.
  • Example: If you are a graphic designer in Saskatchewan (GST+PST) providing services to a client based in Ontario (HST), you would typically charge the 13% Ontario HST.
• For Intangible Personal Property (IPP): This category includes things like software, digital downloads, and intellectual property rights. The rules are similar to services, generally based on the customer’s location. The key is where the customer can use or enjoy the IPP.

H3: Sales Tax for Online Sellers and E-commerce Businesses in Canada

The rise of the digital economy has prompted significant changes to sales tax rules. E-commerce businesses must be particularly diligent.

• Canadian Sellers: If you are a Canadian business selling online, the place of supply rules mentioned above apply. You must determine the correct tax rate for each customer based on their shipping address (for goods) or location (for services/digital products). This often requires an e-commerce platform that can handle multi-rate tax calculations at checkout.
• New Rules for Foreign and Digital Sellers: As of July 1, 2021, the Canadian government implemented new rules requiring foreign-based digital businesses to register for, collect, and remit GST/HST on their sales to Canadian consumers.
  • This applies to foreign vendors selling digital products and services (like streaming subscriptions, software) to Canadians.
  • It also applies to goods sold through distribution platform operators (like online marketplaces). If a non-resident vendor is selling goods that are already located in Canadian warehouses (e.g., fulfilled by Amazon in Canada), the marketplace facilitator is now often responsible for collecting and remitting the tax.
  • These businesses must register if their sales to Canadian consumers (excluding other businesses) exceed the $30,000 threshold.

Advanced Calculations & Common Scenarios

Beyond the basics, several advanced calculation scenarios frequently arise. Mastering these will prevent common errors and ensure your bookkeeping is precise.

H3: How to Calculate Sales Tax Backwards from a Total Price

Often, you may have a total price from a receipt and need to isolate the pre-tax amount and the tax paid for expense reporting. This requires a reverse calculation. Our calculator automates this, but it’s essential to understand the formula.

The formula is: Total Price / (1 + Tax Rate) = Pre-Tax Price

• Scenario 1: HST Province (e.g., Ontario at 13%)
  • Total Price: $226.00
  • Formula: $226.00 / (1 + 0.13) = $226.00 / 1.13 = $200.00
  • Pre-Tax Price: $200.00
  • HST Amount: $226.00 – $200.00 = $26.00
• Scenario 2: GST + PST Province (e.g., British Columbia at 12% total)
  • Total Price: $112.00
  • Formula: $112.00 / (1 + 0.12) = $112.00 / 1.12 = $100.00
  • Pre-Tax Price: $100.00
  • Total Tax: $12.00. To find the GST and PST amounts, you multiply the pre-tax price by their respective rates:
    • GST (5% of $100): $5.00
    • PST (7% of $100): $7.00
• Scenario 3: Quebec (GST + QST)
  • This is the most complex. Because QST is calculated on the price including GST, you cannot simply add the rates. The effective total rate is 14.975%.
  • Total Price: $114.98
  • Formula: $114.98 / (1 + 0.14975) = $114.98 / 1.14975 = $100.00 (approx.)
  • Pre-Tax Price: $100.00
  • GST (5% of $100): $5.00
  • QST (9.975% of $105): $10.47

H3: Calculating Tax on Services vs. Goods

For the purposes of GST/HST, there is generally no fundamental difference in how tax is applied to services versus goods. If a supply is taxable, the appropriate GST/HST rate must be charged, whether it’s a physical product or a professional service.

The main area of divergence is with Provincial Sales Tax (PST). Some provinces, like British Columbia, apply PST to a much wider range of services (e.g., legal services, online streaming services) than others. It is crucial for businesses in PST provinces to consult the specific provincial guidelines to determine which of their services are subject to PST.

H3: Common Mistakes to Avoid When Calculating Sales Tax

• Using the Wrong Rate: Applying your home province’s tax rate to a sale in another province is a frequent error. Always use the rate determined by the place of supply rules.
• Forgetting about PST/QST: Businesses in provinces like BC, Saskatchewan, Manitoba, and Quebec must manage two separate tax systems. Forgetting to collect or remit PST/QST is a major compliance issue.
• Incorrectly Calculating QST: Applying the QST rate to the pre-GST price instead of the GST-included price is a specific Quebec error.
• Charging Tax on Exempt or Zero-Rated Supplies: Incorrectly charging GST/HST on basic groceries or exempt medical services can lead to customer disputes and bookkeeping headaches.
• Errors in Claiming ITCs: Claiming ITCs on expenses used to provide exempt supplies, or on expenses without proper documentation, can lead to a reassessment by the CRA.

Frequently Asked Questions (FAQ)

This section directly answers some of the most common questions we receive about Canadian sales tax.

H3: What is the formula for calculating HST in Canada?

The formula for calculating the Harmonized Sales Tax (HST) is very straightforward. You convert the HST percentage to a decimal and multiply it by the pre-tax price of the goods or service.

Formula: Pre-Tax Price x HST Rate (as a decimal) = HST Amount
Total Price: Pre-Tax Price + HST Amount

For example, to calculate the 15% HST on a $200 item in New Brunswick:

1. Convert the rate: 15% = 0.15
2. Calculate the HST: $200.00 x 0.15 = $30.00
3. Calculate the final price: $200.00 + $30.00 = $230.00

This single calculation is one of the main advantages of the HST system, as it eliminates the need for separate GST and PST calculations.

H3: Which province has the lowest sales tax? And the highest?

This question has two parts, depending on whether you’re looking at the total rate or just the provincial portion.

• The Lowest Sales Tax: Alberta is the province with the lowest total sales tax burden. It has no provincial sales tax, so consumers and businesses only pay the 5% federal GST. The territories of Yukon, Northwest Territories, and Nunavut also only have the 5% GST.
• The Highest Sales Tax: Four provinces share the title for the highest total sales tax rate: New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island. All four have a Harmonized Sales Tax (HST) of 15%. Close behind is Quebec, with a combined effective rate of 14.975%.

H3: Do I charge PST to a customer in another province?

Generally, the answer is no. Provincial Sales Tax (PST) is a tax on consumption within that province. If you are a business located in a PST province (e.g., British Columbia) and you sell and ship goods to a customer in a non-PST province (e.g., Alberta), you would not charge them BC’s PST.

According to the place of supply rules for goods, you would charge the tax applicable in the destination province. In this example, you would charge the customer in Alberta only the 5% GST. The same logic applies if you ship from one PST province to another; you charge the tax of the destination province, not your home province. This is why e-commerce software is so vital for inter-provincial sellers.

H3: Is GST 5% or 13%?

This common point of confusion arises from misunderstanding the difference between the federal GST and the combined HST.

• The Goods and Services Tax (GST) is a federal tax with a single national rate of 5%.
• The 13% figure is the Harmonized Sales Tax (HST) rate specific to Ontario. This 13% is not a separate tax; it is composed of the 5% federal GST portion plus an 8% provincial portion, combined into one tax.

So, the GST itself is always 5%. When you hear a higher number like 13% or 15%, you are dealing with the HST in a participating province. The underlying 5% federal component is still part of that HST rate.

H3: How often do sales tax rates change in Canada?

Sales tax rates do not change on a fixed schedule, but they are subject to change whenever a federal or provincial government passes new legislation in its budget.

• Federal GST: The GST rate has been changed by the federal government in the past (it was lowered from 7% to 6% in 2006, and then to 5% in 2008). While stable for over a decade, a future federal budget could alter it.
• Provincial Taxes (PST/HST): Provincial rates change more frequently. Provinces may raise or lower their PST or the provincial component of the HST to manage their budgets. For example, British Columbia famously re-implemented its PST system in 2013 after a period of using the HST. It is crucial for businesses to monitor provincial budget announcements annually to stay informed of any potential changes to the rates they must charge.

Conclusion

Mastering the landscape of Canadian sales tax is an ongoing process, but with the right tools and knowledge, it is entirely manageable. This guide, in conjunction with our comprehensive sales tax calculator, provides the foundation you need to calculate taxes accurately, understand your obligations, and make informed financial decisions. From the fundamental differences between GST, PST, and HST to the specific nuances of place of supply rules and e-commerce, the principles outlined here are essential for compliance and success. Always remember to use the correct, current rates for each province and to consult official sources when in doubt.

Disclaimer: The information provided in this article is for informational purposes only and does not constitute professional tax advice. Tax rates and regulations are subject to change. For financial decisions and official guidance, you should always consult the official websites of the Canada Revenue Agency (CRA) and the relevant provincial tax authorities, or speak with a qualified accounting professional.