Canada HST / GST Calculator

Canada sales tax rates by province (2026)

Canada's sales tax system is one of the most varied in the world. Depending on which province or territory you're in, you could be dealing with HST (a single harmonized federal-provincial tax), a combination of GST and PST charged separately, Quebec's unique GST + QST system, or simply the 5% federal GST on its own. Here is the complete rate table for every province and territory:

How Canada's sales tax system works

Canada operates a multi-layered sales tax system that can be confusing for businesses, consumers, and newcomers to the country. Understanding which taxes apply, who collects them, and how to calculate them is essential whether you're a small business owner trying to figure out how to calculate GST in Canada, a shopper checking your receipt, or a freelancer determining what to charge clients across provincial borders.

The federal GST: Canada's base-level tax

The Goods and Services Tax (GST) is a 5% federal tax administered by the Canada Revenue Agency (CRA). It applies to most goods and services sold in Canada. Every province pays the GST — the question is whether it is collected as a standalone 5% charge (in Alberta and the territories) or bundled into a higher harmonized rate (in HST provinces) or alongside a separate provincial tax (in BC, Saskatchewan, Manitoba, and Quebec). Businesses registered for GST can claim Input Tax Credits (ITCs) to recover the GST they paid on business purchases, which prevents tax-on-tax cascading.

HST provinces: harmonized tax

Five provinces — Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island — have harmonized their provincial sales tax with the federal GST into a single HST. This means businesses collect and remit one tax to the CRA rather than filing separately with the province. Ontario's HST rate is 13% (5% federal + 8% provincial). The Atlantic provinces charge 15% HST (5% federal + 10% provincial). For consumers, this simplifies the receipt — you see one HST line rather than two. For businesses, it streamlines administration significantly.

GST + PST provinces: two separate taxes

British Columbia, Saskatchewan, and Manitoba have not harmonized with the federal GST. Instead, they charge PST (Provincial Sales Tax) separately alongside the 5% federal GST. Importantly, PST is administered by the provincial government — not the CRA — meaning businesses must register and remit separately to both the federal government (for GST) and the provincial government (for PST). BC's PST is 7%, Saskatchewan's is 6%, and Manitoba's Retail Sales Tax (RST) is 7%. The PST in these provinces also has its own list of exemptions that differ from the federal GST exemptions, adding complexity for businesses operating across multiple provinces.

Quebec: the GST + QST system

Quebec operates the most distinctive tax regime in Canada. The province charges both the 5% federal GST and the Quebec Sales Tax (QST) at 9.975%, for a combined rate of 14.975%. What makes Quebec unique is that QST is administered entirely by Revenu Québec — a provincial agency — which also collects the federal GST on behalf of the CRA for businesses in Quebec. This means Quebec businesses file one return with Revenu Québec covering both taxes. Critically, QST is calculated on the pre-GST price (not stacked on top of GST), so the effective rate is exactly 14.975% — not a compounded figure.

Alberta and the territories: GST only

Alberta is the only Canadian province with no provincial sales tax, making it the most straightforward jurisdiction for sales tax purposes: businesses simply charge and remit 5% GST to the CRA. The three territories — Yukon, Northwest Territories, and Nunavut — also have no territorial sales tax, meaning they too only charge the 5% federal GST.

How to calculate GST and HST in Canada

The formulas for calculating Canadian sales tax are straightforward once you know your province's rate. Here are the three calculations you'll use most often:

For Quebec's QST, because the two taxes are applied separately (both on the pre-tax base, not stacked), the formula is: Total = Price × (1 + 0.05 + 0.09975) = Price × 1.14975. To reverse this: Pre-tax = Total ÷ 1.14975. The calculator above handles all of these formulas automatically, including the Quebec-specific calculation.

Frequently asked questions