GST/HST and PST Calculator by Province (2026)
Add or strip sales tax for any province, or, if you run a business, see exactly what to charge a customer in another province or abroad, what your GST/HST return owes after input tax credits, and whether the quick method would leave more in your pocket.
| Before tax | $100.00 |
| HST 13% | $13.00 |
| Total | $113.00 |
Rates in every province, 2026
| Province | Rate | $100 becomes |
|---|---|---|
| Alberta | 5% GST | $105.00 |
| British Columbia | 5% GST + 7% PST | $112.00 |
| Manitoba | 5% GST + 7% RST | $112.00 |
| New Brunswick | 15% HST | $115.00 |
| Newfoundland and Labrador | 15% HST | $115.00 |
| Northwest Territories | 5% GST | $105.00 |
| Nova Scotia | 14% HST | $114.00 |
| Nunavut | 5% GST | $105.00 |
| Ontario | 13% HST | $113.00 |
| Prince Edward Island | 15% HST | $115.00 |
| Quebec | 5% GST + 9.975% QST | $114.98 |
| Saskatchewan | 5% GST + 6% PST | $111.00 |
| Yukon | 5% GST | $105.00 |
Show the math
GST is 5% everywhere. HST provinces (NB, NL, NS, ON, PE) combine federal and provincial tax in one rate collected by the CRA. BC, Saskatchewan and Manitoba add their own PST on the pre-tax price; Quebec adds QST at 9.975% on the pre-tax price. Reverse: price before tax = total ÷ (1 + combined rate). Place of supply: for most services and goods delivered to the customer, GST/HST is charged at the rate of the customer's province; exports are zero-rated (0% but ITCs still claimable). Quick method rates from RC4058: GST-only provinces 3.6% services / 1.8% goods; ON 8.8% services / 4.4% goods; NB 10.0% services / 5.0% goods; NL 10.0% services / 5.0% goods; PE 10.0% services / 5.0% goods. Not modelled: exempt supplies, PST registration thresholds for out-of-province sellers, and the GST/HST credit paid to low-income individuals (a different thing entirely).
For businesses: registering and filing
Register once, then file on the schedule the CRA assigns. Small suppliers can register early to recover the tax on their expenses.
- Register for a GST/HST account ↗
- GST/HST filing and remitting ↗
- Form GST74, election for the quick method ↗
You may also qualify for
- Canada Groceries and Essentials Benefit (formerly the GST/HST credit) ↗ Lower-income households get part of the tax back quarterly; file a return to receive it.
Common questions
Frequently asked questions
- What is the sales tax in each province in 2026?
- Ontario 13% HST; New Brunswick, Newfoundland and Labrador and PEI 15% HST; Nova Scotia 14% HST; Quebec 5% GST plus 9.975% QST (14.975%); British Columbia 5% GST plus 7% PST (12%); Manitoba 5% GST plus 7% RST (12%); Saskatchewan 5% GST plus 6% PST (11%); Alberta and the three territories 5% GST only.
- How do I remove HST from a total?
- Divide by 1 plus the rate. A $113 total in Ontario is $113 ÷ 1.13 = $100 before tax, so the HST was $13. The calculator's tax-included mode does this for any province.
- Is QST charged on top of GST?
- Not since 2013. QST is calculated on the price before GST, so the combined rate is 14.975%, not 15.47%.
- What is exempt from GST/HST?
- Basic groceries, prescription drugs, most medical devices, residential rent, used homes, most health, dental and childcare services, and financial services. Restaurant meals, snacks, clothing, electronics and most services are taxable.
- Do I charge HST on sales to other provinces?
- For goods shipped to a customer, charge the rate of the province where the goods are delivered (place-of-supply rules). A Toronto business shipping to Alberta charges 5% GST; to Nova Scotia 14% HST.
- When does a business have to register?
- Once taxable revenue exceeds $30,000 in a single calendar quarter or over the last four quarters. Below that you are a small supplier and registration is optional. Quebec businesses also register for QST with Revenu Québec.
- Which province's tax do I charge a customer in another province?
- For most services and goods delivered to the customer, the customer's province: an Ontario business invoicing an Alberta client charges 5% GST, and invoicing a Nova Scotia client charges 14% HST. Provincial sales tax in BC, Saskatchewan and Manitoba is charged only if you are registered for it there.
- Do I charge GST/HST to customers outside Canada?
- No. Exports of goods and most services to non-residents are zero-rated: you charge 0% but remain a registrant and still claim input tax credits on your expenses. Keep proof that the customer is outside Canada.
- When do I have to register for GST/HST?
- When your taxable sales exceed $30,000 in a single calendar quarter or over the last four consecutive quarters. Below that you are a small supplier and may not charge tax, but you can register voluntarily to recover the GST/HST you pay on expenses.
- Is the quick method worth it?
- For service businesses with few taxable expenses, usually yes: you remit a flat percentage of tax-included sales (8.8% in Ontario, 3.6% in GST-only provinces) instead of tracking every input tax credit, and keep the difference. It is available under $400,000 of annual sales and is elected with form GST74. The calculator compares it with the regular method.
Sources
Sources
Every figure on this page comes from one of these primary sources. Data last verified .
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