Every taxable purchase in Canada carries the federal Goods and Services Tax (GST). Most provinces add their own tax on top, either as a separate provincial sales tax or blended with the GST into a single Harmonized Sales Tax (HST), so the tax on the same purchase ranges from 5% to 15% depending on where you buy it.
This page is the overview: the rate in every province and territory, how the three systems work, what is exempt, and how rates have changed. To work out the tax on a specific amount, use the sales tax calculator; to strip the tax back out of a receipt total, use the reverse sales tax calculator; and if you charge GST/HST as a business, the GST/HST calculator for business owners estimates what you remit.
Sales Tax Rates by Province
| Province or territory | Tax | GST | Provincial part | Total rate |
|---|---|---|---|---|
| Alberta | GST | 5% | none | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| New Brunswick | HST | 5% | 10% (in HST) | 15% |
| Newfoundland and Labrador | HST | 5% | 10% (in HST) | 15% |
| Northwest Territories | GST | 5% | none | 5% |
| Nova Scotia | HST | 5% | 9% (in HST) | 14% |
| Nunavut | GST | 5% | none | 5% |
| Ontario | HST | 5% | 8% (in HST) | 13% |
| Prince Edward Island | HST | 5% | 10% (in HST) | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST | 5% | none | 5% |
Source: Canada Revenue Agency
The lowest rate, 5%, applies in Alberta, Northwest Territories, Nunavut and Yukon. The highest, 15%, applies in New Brunswick, Newfoundland and Labrador and Prince Edward Island. On a large purchase the difference adds up quickly: the tax on a $30,000 vehicle is $1,500 in Alberta and $3,900 in Ontario, before any vehicle-specific rules (see car sales tax by province).
How the three systems work
HST provinces: one combined tax
New Brunswick (15%), Newfoundland and Labrador (15%), Nova Scotia (14%), Ontario (13%) and Prince Edward Island (15%) charge the Harmonized Sales Tax. The HST is the 5% GST plus a provincial portion, collected as a single tax and administered by the Canada Revenue Agency. A business collects one tax, files one return and remits to one agency, and your receipt shows a single HST line.
GST plus a provincial sales tax: two separate taxes
British Columbia (12%), Manitoba (12%), Quebec (14.975%) and Saskatchewan (11%) charge the 5% GST and a separate provincial tax, so a receipt shows two tax lines. Each province writes its own rules for what its tax covers, which is why the same item can be taxed differently in British Columbia, Saskatchewan and Manitoba. Quebec’s provincial tax, the QST, is administered by Revenu Québec.
GST only: no provincial sales tax
Alberta, Northwest Territories, Nunavut and Yukon charge only the 5% GST. The Alberta page covers what that means for shoppers there.
Zero-rated and exempt: what isn’t taxed
Some goods and services carry no GST/HST at all, and the Canada Revenue Agency puts them in two groups that look the same at the till but differ for the business selling them:
- Zero-rated supplies are taxable at 0%: basic groceries (milk, bread, meat, fruit and vegetables), prescription drugs, many medical devices, and exports. A business selling them can still claim input tax credits for the GST/HST it pays on its own costs.
- Exempt supplies aren’t taxed and the seller can’t claim input tax credits: long-term residential rent, most health and dental services, child care, most educational services, and financial services such as banking and insurance.
The difference matters mostly to business owners; the GST/HST calculator for business owners explains input tax credits. Provincial sales taxes have their own exemption lists (children’s clothing, for example, is exempt from BC’s PST), so each province’s page lists its own.
Recent rate changes
- April 1, 2025: Nova Scotia reduced HST from 15% to 14%
- July 1, 2019: Manitoba reduced RST from 8% to 7%
- March 23, 2017: Saskatchewan increased PST from 5% to 6%
- October 1, 2016: Prince Edward Island increased HST from 14% to 15%
- July 1, 2016: New Brunswick increased HST from 13% to 15%
- July 1, 2016: Newfoundland and Labrador increased HST from 13% to 15%
Special purchases
- Vehicles: GST/HST applies to new vehicles, and several provinces tax private used-vehicle sales differently from dealer sales. See car sales tax by province.
- New homes: newly built and substantially renovated homes are subject to GST/HST, while resale homes are exempt; the GST/HST new housing rebate returns part of the tax on qualifying new homes.
- Digital services from foreign sellers: streaming, downloads and other digital services sold to Canadian consumers are subject to GST/HST, and non-resident vendors must register once their revenue from Canadian consumers exceeds $30,000 over 12 months.
The GST/HST credit and the CGEB
Lower-income households get part of their sales tax back through a quarterly federal payment. It was the GST/HST credit until June 2026 and has been the Canada Groceries and Essentials Benefit (CGEB) since July 2026. The annual base amount for an individual is $445 for July 2026 to June 2027, against $349 in the last GST/HST credit year. See the GST/HST credit and CGEB payment dates, or why you might not be getting the GST credit if a payment is missing.
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