Sales Tax by Province 2026
Complete guide to Canadian sales tax rates by province and territory.
Sales Tax Rates by Province
| Province/Territory | GST | PST/QST | Total Rate | Tax Type |
|---|---|---|---|---|
| Alberta | 5% | 0% | 5% | GST only |
| British Columbia | 5% | 7% | 12% | GST + PST |
| Manitoba | 5% | 7% | 12% | GST + RST |
| New Brunswick | 5% | 10% | 15% | HST |
| Newfoundland & Labrador | 5% | 10% | 15% | HST |
| Northwest Territories | 5% | 0% | 5% | GST only |
| Nova Scotia | 5% | 10% | 15% | HST |
| Nunavut | 5% | 0% | 5% | GST only |
| Ontario | 5% | 8% | 13% | HST |
| Prince Edward Island | 5% | 10% | 15% | HST |
| Quebec | 5% | 9.975% | 14.975% | GST + QST |
| Saskatchewan | 5% | 6% | 11% | GST + PST |
| Yukon | 5% | 0% | 5% | GST only |
Provinces Ranked by Sales Tax
| Rank | Province | Total Rate |
|---|---|---|
| 1 (Lowest) | Alberta, Territories | 5% |
| 2 | Saskatchewan | 11% |
| 3 | BC, Manitoba | 12% |
| 4 | Ontario | 13% |
| 5 | Quebec | 14.975% |
| 6 (Highest) | Atlantic Provinces | 15% |
Tax on $100 Purchase by Province
| Province | Tax Amount | Total Price |
|---|---|---|
| Alberta | $5.00 | $105.00 |
| Saskatchewan | $11.00 | $111.00 |
| BC | $12.00 | $112.00 |
| Manitoba | $12.00 | $112.00 |
| Ontario | $13.00 | $113.00 |
| Quebec | $14.98 | $114.98 |
| Atlantic | $15.00 | $115.00 |
HST vs GST+PST
HST Provinces (Single Tax)
- Ontario (13%)
- Nova Scotia (15%)
- New Brunswick (15%)
- PEI (15%)
- Newfoundland (15%)
One combined tax, administered federally.
GST + PST Provinces (Separate Taxes)
- British Columbia (5% + 7%)
- Saskatchewan (5% + 6%)
- Manitoba (5% + 7%)
- Quebec (5% + 9.975% QST)
Two separate taxes, PST administered provincially.
GST Only (No Provincial Tax)
- Alberta
- Yukon
- Northwest Territories
- Nunavut
Provincial Tax Pages
Detailed information for each province:
- Ontario Sales Tax (13% HST)
- Alberta Sales Tax (5% GST)
- British Columbia Sales Tax (12%)
- Quebec Sales Tax (14.975%)
- Manitoba Sales Tax (12%)
- Saskatchewan Sales Tax (11%)
- Nova Scotia Sales Tax (15% HST)
- New Brunswick Sales Tax (15% HST)
- PEI Sales Tax (15% HST)
- Newfoundland Sales Tax (15% HST)
Universal Exemptions Across Canada
These items are exempt from GST/HST everywhere:
| Category | Examples |
|---|---|
| Basic groceries | Bread, milk, produce, meat |
| Prescription drugs | With valid prescription |
| Medical devices | Wheelchairs, hearing aids |
| Health services | Doctor, dental, physio |
| Childcare services | Daycare |
| Residential rent | Monthly rental |
| Used residential homes | Resale property |