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Canada GST/HST Calculator 2026
What You Should Know
- The three types of sales taxes in Canada are PST (Provincial Sales Tax), GST (Goods and Services Tax), and HST (Harmonized Sales Tax).
- Some provinces have a single tax, HST, which includes both provincial and federal taxes; some provinces charge a separate PST and GST; while Alberta and the territories have only the GST.
- HST is collected as a single tax by the Canada Revenue Agency (CRA), which remits the amount pertaining to the provincial taxes to the provinces.
- GST is a tax levied by the federal government nationally and is either charged separately or collected as a part of the HST in provinces that have adopted the HST model.
- The PST is the tax levied by the provinces, also known as RST (Retail Sales Tax) in Manitoba and QST (Quebec Sales Tax) in Quebec.
Overview of sales tax in Canada
- The Harmonized Sales Tax, or HST, is a sales tax that is applied to most goods and services in a number of Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island.
- Other provinces in Canada do not use the HST and instead use a distinct Goods and Services Tax (GST) and/or Provincial Sales Tax (PST). Provinces with both a GST and PST or PST-equivalent include British Columbia, Saskatchewan, Quebec, and Manitoba.
- Quebec and Manitoba use the QST and RST respectively in lieu of a PST. Alberta and the three territories do not charge a PST.
Find your GST/HST rebate for a new homeSales Tax Rates for All Provinces in Canada
| Province or Territory | Provincial Tax | Federal Tax | Total Tax | Type of Tax |
|---|---|---|---|---|
| Alberta | 0% | 5% | 5% | GST |
| British Columbia | 7% | 5% | 12% | GST+PST |
| Manitoba | 7% | 5% | 12% | GST+RST |
| New Brunswick | 10% | 5% | 15% | HST |
| Newfoundland and Labrador | 10% | 5% | 15% | HST |
| Northwest Territories | 0% | 5% | 5% | GST |
| Nova Scotia | 9% | 5% | 14% | HST |
| Nunavut | 0% | 5% | 5% | GST |
| Ontario | 8% | 5% | 13% | HST |
| Prince Edward Island | 10% | 5% | 15% | HST |
| Québec | 9.975% | 5% | 14.975% | GST+QST |
| Saskatchewan | 6% | 5% | 11% | GST+PST |
| Yukon | 0% | 5% | 5% | GST |
Sales Taxes Across Canada for $1000
Sales Tax Structure of Canadian Provinces and Territories
HST-only Provinces
New BrunswickHST
Newfoundland and LabradorHST
Nova ScotiaHST
OntarioHST
Prince Edward IslandHSTGST+PST Provinces
British ColumbiaGST + PST
ManitobaGST + RST
QuébecGST + QST
SaskatchewanGST + PSTGST-only Provinces/Territories
AlbertaGST
Northwest TerritoriesGST
NunavutGST
YukonGST
Harmonized Sales Tax (HST)
The Harmonized Sales Tax, or HST, is a sales tax that is applied to most goods and services in a number of Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island. It is a single value-added tax that combines both the provincial tax as well as the federal goods and services tax. HST is collected by the Canada Revenue Agency (CRA), and the provincial portion of the tax is then transferred to the provinces by the CRA. Currently, the HST rate in Ontario is 13%, in Nova Scotia, 14%, and in the other three provinces, 15%.
GST/HST Exemptions
There are two types of exemptions for GST/HST: direct exemptions and zero-rated goods and services. The difference is related to how businesses handle costs related to the exemptions, but as a consumer, you would not have to pay GST or HST on items from either category.
Goods and services that are zero-rated from GST/HST include:
- Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged GST/HST.
- Prescription drugs, but not any drugs available over-the-counter (OTC).
- Certain medical devices, such as hearing aids and artificial teeth
- Feminine hygiene products
Goods and services that are directly exempt from GST/HST include:
- Residential resales of property that has been previously owned and used
- Long-term residential rentals of one month or more, and residential condo fees
- Educational services that lead to a certificate or diploma or are required for a certain practice
- Most medical and dental services provided by licensed physicians or dentists for medical reasons
- Most financial services, such as lending money and operating deposit accounts, and insurance policies
- Legal aid services
- Child care services for children 14 and under, for less than 24 hours a day
- Music lessons
Some items are exempt from GST/HST but still have a provincial tax. For example, Ontario has no PST on everyday purchases, but it charges an 8% retail sales tax on some insurance premiums, such as home insurance and group life and health plans. Auto insurance and individual life and health policies are exempt from this tax.
GST/HST Credit (Now the Canada Groceries and Essentials Benefit)
Lower-income individuals and families get back some of the GST/HST they pay through tax-free quarterly payments. In July 2026, the GST/HST credit was renamed the Canada Groceries and Essentials Benefit. Eligibility, the payment calculation, and the payment structure are the same as they were for the GST/HST credit. The government also raised the benefit amount by 25% in July 2026, and the increase is set to stay in place until 2031.
The Goods and Services Tax (GST) and Provincial Sales Tax (PST)
Other provinces in Canada do not use the HST and instead use a distinct Goods and Services Tax (GST) and/or Provincial Sales Tax (PST). Provinces with both a GST and PST or PST-equivalent include British Columbia, Saskatchewan, Quebec, and Manitoba. Quebec and Manitoba use the QST and RST respectively in lieu of a PST.
Alberta and the three territories (the Northwest Territories, Nunavut, and Yukon) do not charge a PST.
PST Changes in British Columbia (October 2026)
Since October 1, 2026, British Columbia charges its 7% PST on some items that used to be exempt:
- Clothing patterns and related materials, such as yarn, natural fibres, synthetic thread, and fabric commonly used to make or repair clothing
- Services to clothing or footwear, such as alterations and repairs (except services to exempt protective clothing or footwear)
- Basic cable TV, residential landline phone, and toll-free phone services
Dry-cleaning, wet-cleaning and laundry services are still exempt from PST.
B.C.'s 2026 budget also planned to charge PST on some professional services starting October 1, 2026: accounting, architectural, engineering, geoscience, non-residential real estate, and security services. On September 18, 2026, the province paused that expansion, so these services are still exempt from PST.
History of Sales Taxes in Canada
In 1920, after the First World War had ended, Canada introduced a 1% federal sales tax to help cover war spending and the debts of several failing railway companies. In 1924, it was replaced by a 6% tax on manufacturers' sales, known as the Manufacturers' Sales Tax (MST). The MST was hidden in the price of goods. Because it also applied to the inputs manufacturers bought, some goods were taxed more than once, a cascading effect.
On January 1, 1991, the government replaced the MST with the GST, a 7% value-added tax on consumption. Businesses registered for the GST can claim input tax credits (ITCs) to recover the GST they pay on their purchases, which prevents double taxation. Quebec also introduced its own value-added tax, the QST, in 1992, and Revenu Québec collects both the GST and the QST in Quebec. The GST rate was cut to 6% on July 1, 2006, and to 5% on January 1, 2008.
On April 1, 1997, New Brunswick, Nova Scotia, and Newfoundland and Labrador combined their provincial sales taxes with the GST into a single value-added tax, the HST. Ontario and British Columbia adopted the HST on July 1, 2010. British Columbia left the HST on April 1, 2013, and went back to the 5% GST plus a separate 7% PST, while Prince Edward Island joined the HST that same day. Today, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island use the HST. British Columbia, Manitoba, Quebec, and Saskatchewan charge a separate GST and provincial sales tax (called RST in Manitoba and QST in Quebec), and Alberta, the Northwest Territories, Nunavut, and Yukon do not have a provincial sales tax.
Sales Tax Rate Changes Since 2016
| Date | Province | Change |
|---|---|---|
| April 1, 2025 | Nova Scotia | HST lowered from 15% to 14% |
| July 1, 2019 | Manitoba | RST lowered from 8% to 7% |
| March 23, 2017 | Saskatchewan | PST raised from 5% to 6% |
| October 1, 2016 | Prince Edward Island | HST raised from 14% to 15% |
| July 1, 2016 | New Brunswick | HST raised from 13% to 15% |
| July 1, 2016 | Newfoundland and Labrador | HST raised from 13% to 15% |
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