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Sales tax by province: GST, HST and PST compared

Canada has no single sales tax rate. Some provinces blend the federal and provincial parts into one HST, some charge a separate PST or QST, and Alberta and the territories charge only the 5% federal GST. Click a column heading to sort.

How do the provinces compare?

Province or territory System Federal part Provincial part Combined rate
Alberta GST only 5% 0% 5%
British Columbia GST + PST 5% 7% 12%
Manitoba GST + RST 5% 7% 12%
New Brunswick HST 5% 10% 15%
Newfoundland and Labrador HST 5% 10% 15%
Northwest Territories GST only 5% 0% 5%
Nova Scotia HST 5% 9% 14%
Nunavut GST only 5% 0% 5%
Ontario HST 5% 8% 13%
Prince Edward Island HST 5% 10% 15%
Quebec GST + QST 5% 9.975% 14.975%
Saskatchewan GST + PST 5% 6% 11%
Yukon GST only 5% 0% 5%

What does the rate apply to?

Not everything is taxed at the full rate. Basic groceries, most prescription drugs and some health and education services are zero-rated or exempt, and some provinces give point-of-sale rebates on items like children’s clothing or books. The place where a sale is made, not where the seller lives, often decides which rate applies.

Where can you work out the tax on a purchase?

Use the GST/HST calculator, the HST reverse calculator to take tax out of a total, or the GST and PST calculator. For the rest of the province picture, see taxes by province.

Where does this information come from?

It comes from the public pages of the Canada Revenue Agency and other open sources, checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.

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