Calculate Canadian sales tax for any province or territory. Select your province, enter an amount, and see the GST, HST, PST, or QST breakdown instantly. Use the reverse mode to find the pre-tax price from an after-tax amount.
Sales tax rates by province and territory (2026)
| Province / Territory | Tax Type | GST/HST | PST/QST | Total Rate |
|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + PST | 5% | 7% | 12% |
| New Brunswick | HST | 15% | — | 15% |
| Newfoundland & Labrador | HST | 15% | — | 15% |
| Nova Scotia | HST | 15% | — | 15% |
| Northwest Territories | GST | 5% | — | 5% |
| Nunavut | GST | 5% | — | 5% |
| Ontario | HST | 13% | — | 13% |
| Prince Edward Island | HST | 15% | — | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST | 5% | — | 5% |
How Canadian sales tax works
Canada has a multi-layered sales tax system with three types of tax:
GST — Goods and Services Tax
The federal GST of 5% applies in every province and territory. In provinces that use the HST, the 5% GST is embedded within the harmonized rate.
HST — Harmonized Sales Tax
Five provinces combine their provincial sales tax with the GST into a single harmonized tax: Ontario (13%), New Brunswick (15%), Newfoundland & Labrador (15%), Nova Scotia (15%), and PEI (15%).
PST / QST — Provincial and Quebec Sales Tax
British Columbia (7% PST), Manitoba (7% PST), Saskatchewan (6% PST), and Quebec (9.975% QST) charge their provincial tax separately from the federal GST. In these provinces, you see two tax lines on your receipt.
Quick sales tax examples
| Purchase Price | Alberta (5%) | Ontario (13%) | BC (12%) | Quebec (14.975%) | Nova Scotia (15%) |
|---|---|---|---|---|---|
| $50 | $52.50 | $56.50 | $56.00 | $57.49 | $57.50 |
| $100 | $105.00 | $113.00 | $112.00 | $114.98 | $115.00 |
| $500 | $525.00 | $565.00 | $560.00 | $574.88 | $575.00 |
| $1,000 | $1,050.00 | $1,130.00 | $1,120.00 | $1,149.75 | $1,150.00 |
| $5,000 | $5,250.00 | $5,650.00 | $5,600.00 | $5,748.75 | $5,750.00 |
Sales tax exemptions in Canada
Not all goods and services are subject to sales tax. Common exemptions include:
Zero-rated (0% tax / input tax credits allowed)
- Basic groceries (milk, bread, meat, fruits, vegetables)
- Prescription drugs
- Medical devices (wheelchairs, hearing aids)
- Exports
Exempt (no tax / no input tax credits)
- Residential rent
- Most health and dental services
- Childcare services
- Most educational services
- Financial services (banking, insurance)
Provincial PST exemptions (vary by province)
- Children’s clothing and footwear (BC, Saskatchewan)
- Books (some provinces)
- Bicycles (BC)
Reverse sales tax calculation
To find the pre-tax price from an after-tax total, divide by $(1 + \text{tax rate})$:
$$\text{Pre-tax price} = \frac{\text{After-tax price}}{1 + r}$$
Example: A receipt shows $226.00 in Ontario (13% HST):
$226.00 ÷ 1.13 = $200.00 pre-tax, with $26.00 in HST.
Use the calculator above in “After Tax → Before Tax” mode to compute this automatically.
GST/HST Credit
Low and modest-income Canadians may receive a quarterly GST/HST Credit payment:
| Family Situation | Maximum Annual Credit (2024–2025) |
|---|---|
| Single | $519 |
| Married/common-law | $680 |
| Per child under 19 | $179 |
The credit phases out as net family income increases above approximately $44,000 (single) or $58,000 (family). File your annual tax return to receive it automatically.
Sales Tax on Specific Purchases
Certain purchases are subject to special sales tax rules in Canada:
Vehicles
New and used vehicles are subject to GST/HST. Some provinces also charge additional PST on vehicle purchases. Private vehicle sales in Ontario are subject to the 13% RST (Retail Sales Tax), not the HST. British Columbia charges 12% to 20% PST on luxury vehicles priced above certain thresholds.
Real Estate
New homes and substantially renovated homes are subject to GST/HST. The federal government offers a GST/HST New Housing Rebate that can return a portion of the tax on homes priced under $450,000. Resale (used) homes are exempt from GST/HST. See our land transfer tax calculator and closing costs calculator for complete home purchase tax estimates.
Digital Services
Digital products and services sold to Canadian consumers by foreign companies are subject to GST/HST. This includes streaming services (Netflix, Spotify), digital downloads, online gaming, and cloud computing services. Non-resident vendors must register for and collect GST/HST if their revenue from Canadian customers exceeds $30,000 over a 12-month period.
Insurance Premiums
Insurance premiums are generally exempt from GST/HST in Canada. However, some provinces charge their own premium taxes. Mortgage insurance premiums are subject to PST in Ontario, Quebec, and Saskatchewan.
Restaurant Meals and Prepared Food
Prepared food and beverages sold in restaurants, fast food outlets, and cafeterias are fully taxable. However, basic groceries purchased at a store are zero-rated at the federal level, meaning no GST/HST applies.
Related calculators
- Reverse Sales Tax Calculator — Find the pre-tax amount from an after-tax price
- Income Tax Calculator — Calculate federal and provincial income tax
- Salary Calculator — Convert between pay frequencies
- Hourly to Salary Calculator — Convert hourly wage to annual salary
- Land Transfer Tax Calculator — Calculate property purchase taxes by province
- Capital Gains Tax Calculator — Estimate tax on investment profits