GST/HST and PST Calculator by Province (2026)
Add or remove sales tax for any province. If you run a business, see what to charge a customer in another province or abroad. It also works out what your GST/HST return owes after input tax credits, and whether the quick method leaves you more.
| Before tax | $100.00 |
| HST 13% | $13.00 |
| Total | $113.00 |
Rates in every province, 2026
| Province | Rate | $100 becomes |
|---|---|---|
| Alberta | 5% GST only | $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 only | $105.00 |
| Nova Scotia | 14% HST | $114.00 |
| Nunavut | 5% GST only | $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 only | $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 you can still claim ITCs). 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 (that is a different thing).
How this calculator works
Canada has three sales-tax systems. The federal GST of 5% applies everywhere. Five provinces have merged it into a harmonized sales tax (HST) collected by the CRA. Four provinces keep a separate provincial tax (PST, RST or QST) alongside GST, each calculated on the pre-tax price. Alberta and the territories charge GST alone.
To add tax, each rate is applied to the price. To remove tax from a total, divide by one plus the combined rate.
2026 rates by province
| Province | Tax | Combined rate | Tax on $100 |
|---|---|---|---|
| Alberta | GST only | 5% | $5.00 |
| British Columbia | GST + PST | 12% | $12.00 |
| Manitoba | GST + RST | 12% | $12.00 |
| New Brunswick | HST | 15% | $15.00 |
| Newfoundland and Labrador | HST | 15% | $15.00 |
| Northwest Territories | GST only | 5% | $5.00 |
| Nova Scotia | HST | 14% | $14.00 |
| Nunavut | GST only | 5% | $5.00 |
| Ontario | HST | 13% | $13.00 |
| Prince Edward Island | HST | 15% | $15.00 |
| Quebec | GST + QST | 14.975% | $14.98 |
| Saskatchewan | GST + PST | 11% | $11.00 |
| Yukon | GST only | 5% | $5.00 |
Worked example: a $1,200 invoice
An Ontario contractor bills a client $1,200.00 before tax.
| Line | Amount |
|---|---|
| Price before tax | $1,200.00 |
| HST 13% | $156.00 |
| Total the client pays | $1,356.00 |
The same job billed in British Columbia is $1,344.00, because BC charges 5% GST and 7% PST separately instead of one 13% HST.
Working backwards is the more common problem. A receipt showing $1,356.00 in Ontario is $1,200.00 before tax and $156.00 of HST. Divide by 1.13, do not take 13% off the total, which would give the wrong answer.
Assumptions
- Standard rates on taxable goods and services. Exempt and zero-rated items, point-of-sale rebates (children’s clothing and books in some HST provinces) and PST exemptions are not applied.
- Rates verified September 2026. BC’s PST base expands on October 1, 2026, with no rate change.
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.
- 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, and most services, charge the rate of the customer's province (the place-of-supply rules). A Toronto business shipping to Alberta charges 5% GST, and to Nova Scotia 14% HST. PST 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%, stay 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 pass $30,000 in a 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. Quebec businesses also register for QST with Revenu Québec.
- 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, elected with form GST74.
Sources
Sources
Every figure on this page comes from one of these primary sources. Data last verified .
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