Nova Scotia Sales Tax (HST) Calculator 2025

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Sales Taxes in Nova Scotia

The Harmonized Sales Tax (HST) rate charged in Nova Scotia is 14%. The HST applies to most goods and services, although some categories are exempt or rebated from it.

The HST was adopted in Nova Scotia on July 1st, 2010. As of April 1, 2025, the HST consists of a 9% provincial portion and a 5% federal portion. Previously, the provincial rate was 10%, resulting in a total HST of 15% before the 2025 adjustment.

Most exemptions and rebates to the federal 5% portion of the HST also apply to the provincial 9% portion. There are also categories of goods and services that are not charged the provincial portion of HST. These rebates and exemptions are separate from the ones granted on a national level.

These categories include:

1. Feminine hygiene products
2. Books, including audiobooks
3. Children’s clothing and footwear
4. Diapers

Registered First Nations are granted rebates on both the provincial and federal portions of the HST for products and services bought and used on a reserve in Nova Scotia. See the Government of Canada's website’s GST/HST and First Nations peoples page for more information.

There are two types of exemptions for 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 HST on items from either category.

Goods and services that are zero-rated from the federal portion of the 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 HST.
• Prescription drugs, but not any drugs available over-the-counter (OTC).
• Medical devices
• Feminine hygiene products

Goods and services that are directly exempt from the federal portion of the HST include:

• Residential resales of property that has been previously owned and used
• Rental accommodations of longer than a month
• Educational services that lead to a certificate or diploma or are required for a certain practice
• Medical and dental services
• Financial services such as bank fees
• Legal aid services
• Day-care services

Sales taxes are an important revenue stream for most Canadian provinces. Based on Nova Scotia’s budget for 2025-26, the revenue from the provincial portion of the HST is estimated to be approximately $2.59 billion, nearly 16% of the province’s total revenue.

Sales taxes form a sizeable portion of the Canadian government’s revenue. Based on the 2024 budget, the 5% GST (Goods and Services Tax) is projected to bring in $55.3 billion in revenue, equating to 10.8% of the total federal government revenue in the fiscal year 2025-26.