GST/HST Calculator Canada
Add or remove Canadian sales tax instantly for any province. Supports HST, GST+PST, and GST+QST with a detailed tax breakdown.
Last updated: March 21, 2026 • Reviewed by Calculator Canada Editorial Team
Understanding Canadian Sales Tax: GST, HST, PST, and QST
Canada has one of the most complex sales tax systems in the world, with four different types of sales tax that vary by province. Understanding which taxes apply where — and at what rate — is essential for consumers, businesses, freelancers, and anyone making purchases across provincial lines.
The four types of Canadian sales tax are:
- GST (Goods and Services Tax) — a federal tax of 5% that applies across all of Canada
- HST (Harmonized Sales Tax) — a combined federal + provincial tax used in Ontario, New Brunswick, Nova Scotia, Newfoundland, and PEI
- PST (Provincial Sales Tax) — a separate provincial tax used in BC, Saskatchewan, and Manitoba
- QST (Quebec Sales Tax) — Quebec's unique provincial sales tax of 9.975%
Sales Tax Rates by Province (2026)
Here is the complete breakdown of sales tax rates across all 13 Canadian provinces and territories:
| Province | Tax Type | GST | PST/HST Prov. | Combined Rate | Tax on $100 |
|---|---|---|---|---|---|
| Alberta | GST only | 5% | 0% | 5% | $5.00 |
| NWT | GST only | 5% | 0% | 5% | $5.00 |
| Yukon | GST only | 5% | 0% | 5% | $5.00 |
| Nunavut | GST only | 5% | 0% | 5% | $5.00 |
| Saskatchewan | GST + PST | 5% | 6% | 11% | $11.00 |
| British Columbia | GST + PST | 5% | 7% | 12% | $12.00 |
| Manitoba | GST + PST | 5% | 7% | 12% | $12.00 |
| Ontario | HST | Combined 13% | 13% | $13.00 | |
| Quebec | GST + QST | 5% | 9.975% | 14.975% | $14.98 |
| New Brunswick | HST | Combined 15% | 15% | $15.00 | |
| Nova Scotia | HST | Combined 15% | 15% | $15.00 | |
| PEI | HST | Combined 15% | 15% | $15.00 | |
| Newfoundland | HST | Combined 15% | 15% | $15.00 | |
Alberta, NWT, Yukon, and Nunavut have the lowest sales tax at just 5% (GST only — no provincial sales tax). The Atlantic provinces (NB, NS, PE, NL) have the highest at 15% HST. The difference on a $1,000 purchase is $100 — a significant amount that makes cross-provincial shopping and online purchasing decisions matter.
HST vs GST+PST: What is the Difference?
In HST provinces (Ontario, New Brunswick, Nova Scotia, Newfoundland, PEI), the federal and provincial taxes are combined into a single harmonized tax. You pay one rate and the CRA distributes the appropriate portions to the federal and provincial governments. For consumers, HST is simpler because there is only one tax line on your receipt.
In GST+PST provinces (BC, Saskatchewan, Manitoba), the two taxes are calculated and charged separately. GST goes to the federal government and PST goes to the province. You will see two separate tax lines on your receipt. Businesses must register for and file both taxes separately, which increases administrative complexity.
Quebec has its own unique system: GST is charged federally, and QST (Quebec Sales Tax) at 9.975% is charged provincially. Unlike other provinces, QST is calculated on the price before GST (not on the GST-included amount), though the effective rate works out to approximately 14.975% combined.
How to Calculate GST/HST: Formulas
Adding Tax to a Price
To add sales tax: Total = Price × (1 + Tax Rate)
Example: $100 item in Ontario (13% HST): $100 × 1.13 = $113.00
Removing Tax from a Price (Reverse Calculation)
To find the pre-tax price from a tax-included amount: Before Tax = Total ÷ (1 + Tax Rate)
Example: $113 total in Ontario (13% HST): $113 ÷ 1.13 = $100.00 before tax, $13.00 tax
GST+PST Provinces (Two Separate Taxes)
In BC, Saskatchewan, and Manitoba, both taxes are calculated on the original price:
GST = Price × 5%, PST = Price × PST Rate, Total Tax = GST + PST
Example: $100 in BC: GST = $5.00, PST = $7.00, Total = $112.00
What is GST/HST Exempt in Canada?
Not everything in Canada is subject to sales tax. The following categories are GST/HST exempt or zero-rated:
- Basic groceries — milk, bread, vegetables, meat, eggs, coffee, tea (zero-rated)
- Prescription drugs — medications prescribed by a doctor
- Medical devices — wheelchairs, hearing aids, prosthetics
- Child care services — daycare for children under 14
- Most health and dental services — doctor visits, dental care
- Educational services — tuition and related fees at recognized institutions
- Used residential housing — resale homes (new homes are taxed)
- Financial services — bank account fees, insurance premiums, interest charges
Items that ARE taxed include: restaurant meals, alcohol, snack foods (chips, candy, soft drinks), clothing, electronics, vehicles, new homes, professional services, and most consumer goods.
The GST/HST Credit
The GST/HST Credit is a tax-free quarterly payment from the Government of Canada that helps low and moderate-income individuals and families offset the GST/HST they pay. For the July 2025 to June 2026 period, the maximum annual amounts are:
| Category | Maximum Annual Credit | Quarterly Payment |
|---|---|---|
| Single individual | $519 | $129.75 |
| Married/common-law couple | $680 | $170.00 |
| Per child under 19 | $179 additional | $44.75 |
The credit begins to be reduced when family net income exceeds approximately $44,000 and is fully phased out at higher incomes. You do not need to apply — the CRA automatically determines your eligibility when you file your income tax return. Use our Income Tax Calculator to see your complete tax picture.
GST/HST for Small Businesses in Canada
If you operate a business in Canada with revenue exceeding $30,000 in any four consecutive calendar quarters, you must register for a GST/HST number, charge the appropriate tax on your sales, and remit it to the CRA. Businesses below this threshold may choose to register voluntarily, which allows them to claim Input Tax Credits (ITCs) on their business purchases.
Key points for small businesses:
- Register when revenue exceeds $30,000 — or voluntarily at any time
- Collect GST/HST on taxable sales and services
- Claim ITCs to recover GST/HST paid on business expenses
- File GST/HST returns annually, quarterly, or monthly depending on revenue
- Use the Quick Method to simplify filing if you are a small business with revenue under $400,000
Cross-Border Shopping and Sales Tax
When ordering from US retailers, Canadian consumers may be charged Canadian sales tax by the retailer at checkout (common with Amazon.com) or may owe GST/HST at the border when the package is imported. The de minimis threshold for casual imports is $20 — orders under this amount enter duty-free. The Canada-US-Mexico Agreement (CUSMA) provides preferential treatment for goods manufactured in North America.
When shopping online from other Canadian provinces, the sales tax charged should be based on the province of delivery (where you live), not the province of the seller. This means an Albertan ordering from an Ontario-based store should only be charged 5% GST, not 13% HST.