What is the sales tax in Ontario?

Ontario charges 13% HST (Harmonized Sales Tax) which combines the 5% federal GST and 8% provincial PST into one tax. This applies to most goods and services.

What is exempt from HST in Ontario?

Basic groceries, prescription drugs, medical devices, most health and dental services, childcare, and residential rent are HST-exempt. Some items like children's clothing also receive point-of-sale rebates.

Do I get the Ontario portion of HST back on anything?

Yes. Ontario provides point-of-sale rebates (8% back) on children's clothing/footwear under $30, children's car seats, diapers, feminine hygiene products, and qualifying prepared food under $4.

Ontario Sales Tax (HST) 2026 | 13% HST Calculator

Ontario Sales Tax (HST)

Ontario uses a Harmonized Sales Tax (HST) of 13%.

Component	Rate
Federal GST	5%
Ontario PST	8%
Total HST	13%

HST Quick Calculator

Price Before Tax	HST (13%)	Total Price
$10.00	$1.30	$11.30
$25.00	$3.25	$28.25
$50.00	$6.50	$56.50
$100.00	$13.00	$113.00
$500.00	$65.00	$565.00
$1,000.00	$130.00	$1,130.00

What’s Taxable at 13% HST

Most retail goods
Electronics and appliances
Clothing (adult)
Restaurant meals
Alcohol
Gasoline (plus excise taxes)
Professional services
Home renovations
Vehicle purchases

HST Exemptions (0%)

These items are completely exempt:

Category	Examples
Basic groceries	Milk, bread, vegetables, meat
Prescription drugs	Medications with prescription
Medical devices	Wheelchairs, hearing aids
Health services	Doctor visits, dental care
Childcare	Daycare services
Residential rent	Monthly apartment rent
Used homes	Resale residential property

Point-of-Sale Rebates (8% Back)

Ontario rebates the 8% provincial portion on:

Item	Rebate	You Pay
Children’s clothing under $30	8%	5% GST only
Children’s footwear under $30	8%	5% GST only
Children’s car seats	8%	5% GST only
Diapers	8%	5% GST only
Feminine hygiene products	8%	5% GST only
Prepared food under $4	8%	5% GST only
Print newspapers	8%	5% GST only

HST on Large Purchases

Purchase	Price	HST	Total
New car ($40,000)	$40,000	$5,200	$45,200
Furniture set	$3,000	$390	$3,390
New construction home	$600,000	$78,000*	$678,000
Renovation	$25,000	$3,250	$28,250

*New home buyers may qualify for HST rebates

New Home HST Rebate

Ontario offers HST rebates on new homes:

Home Price	Max Ontario Rebate	Max Federal Rebate
Under $400,000	Up to $24,000	Up to $6,300
$400,000-$450,000	Reduced	Up to $6,300
Over $450,000	$0	$0

Ontario vs Other Provinces

Province	Sales Tax	Difference
Alberta	5%	8% less
Saskatchewan	11%	2% less
BC	12%	1% less
Ontario	13%	—
Quebec	14.975%	~2% more
Atlantic	15%	2% more