GST · HST · PST · QST – 2026 rates
Sales Tax Calculator Canada 2026
Calculate GST, HST, PST and QST for every province and territory. Add tax to a price or remove it from a total, with the tax split out line by line.
Current 2026 rates, verified October 9, 2026
Use the province where the item is delivered or the service is provided.
2026 sales tax rates by province
Canada has three types of sales tax setup. Five provinces charge a single HST. Quebec, BC, Saskatchewan and Manitoba charge GST plus a separate provincial tax. Alberta and the three territories charge GST only.
| Province / territory | Type | Breakdown | Total rate |
|---|---|---|---|
| Alberta | GST only | 5% GST | 5% |
| British Columbia | GST + PST | 5% GST + 7% PST | 12% |
| Manitoba | GST + RST | 5% GST + 7% RST | 12% |
| New Brunswick | HST | 5% federal + 10% provincial | 15% |
| Newfoundland and Labrador | HST | 5% federal + 10% provincial | 15% |
| Nova Scotia | HST | 5% federal + 9% provincial | 14% |
| Ontario | HST | 5% federal + 8% provincial | 13% |
| Prince Edward Island | HST | 5% federal + 10% provincial | 15% |
| Quebec | GST + QST | 5% GST + 9.975% QST | 14.975% |
| Saskatchewan | GST + PST | 5% GST + 6% PST | 11% |
| Northwest Territories | GST only | 5% GST | 5% |
| Nunavut | GST only | 5% GST | 5% |
| Yukon | GST only | 5% GST | 5% |
Nova Scotia is 14%, not 15%. Nova Scotia cut its HST to 14% on April 1, 2025. Older calculators and price lists may still use 15%.
How to calculate sales tax
Adding tax to a price
Multiply the pre-tax price by the combined rate, then add it to the price. Or multiply by 1 plus the rate in one step: in Ontario, $80 × 1.13 = $90.40.
Removing tax from a total
Divide the total by 1 plus the rate: in Ontario, $90.40 ÷ 1.13 = $80.00. Don't subtract 13% of the total; that gives the wrong answer ($90.40 − 13% = $78.65). The reverse calculator handles this for you.
Provinces with two taxes
In BC, Saskatchewan, Manitoba and Quebec, GST and the provincial tax are each calculated on the pre-tax price, not on each other. In Quebec, $100 gives $5.00 GST plus $9.98 QST, for $114.98.
Calculators by province and territory
Looking for income tax? See your 2026 take-home pay after federal and provincial tax, CPP and EI with the Canada income tax calculator.
Frequently asked questions
How do I calculate sales tax in Canada?
Multiply the pre-tax price by your province's combined rate. For example, in Ontario $100 × 13% = $13.00 HST, for a total of $113.00. In provinces with GST plus PST, each tax is calculated separately on the pre-tax price and then added together.
What is the difference between GST, HST, PST and QST?
GST is the 5% federal Goods and Services Tax charged across Canada. HST is a single Harmonized Sales Tax that combines GST with a provincial portion in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and PEI. PST is a separate provincial sales tax in BC, Saskatchewan and Manitoba (where it is called RST). QST is Quebec's provincial sales tax.
How do I calculate tax backwards from a total?
Divide the tax-included total by 1 plus the tax rate. For example, in Ontario $113.00 ÷ 1.13 = $100.00 before tax, so the HST was $13.00. Use the reverse sales tax calculator to do this automatically.
Which province has the lowest sales tax?
Alberta, Yukon, the Northwest Territories and Nunavut have the lowest rate at 5%, because they charge only the federal GST.
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador and Prince Edward Island have the highest rate at 15% HST. Quebec is close behind at 14.975%.
Which province's tax rate do I charge?
Sales tax is based on the place of supply, which is usually where the item is delivered or the service is performed, not where the seller is located. A BC business shipping to a customer in Toronto charges Ontario's 13% HST.
What items are exempt from GST/HST?
Basic groceries, prescription drugs and many medical devices are zero-rated (taxed at 0%). Other supplies, such as long-term residential rent, most health and dental care, childcare and many financial services, are exempt.
When do I need to register for a GST/HST number?
You generally must register once your taxable sales pass $30,000 over four consecutive calendar quarters. Below that, you are a small supplier and registration is optional. Provincial PST and QST have their own registration rules.
All rates and amounts on this page are taken from official government sources, including the Canada Revenue Agency, Revenu Québec and provincial and territorial finance ministries. Last verified October 9, 2026.