Sales tax in Canada is not one number. The rate on a receipt depends on which province the sale happens in, because a federal tax and a set of provincial taxes sit on top of each other in different combinations. The result is a national rate that ranges from 5 percent in Alberta to 15 percent in the Atlantic provinces, with two rates in between. This guide sets out the 2026 rates province by province, flags the one change that took effect recently, and shows the arithmetic for putting tax on a price or taking it back off.
Two taxes wearing one label
Every taxable sale in Canada carries the federal Goods and Services Tax at 5 percent. That rate has held since the start of 2008, when it dropped from 6 percent. Five provinces then merged their own sales tax into the federal one, so the shopper sees a single combined figure called the Harmonised Sales Tax rather than two separate lines. The federal share inside every HST is still 5 percent; the rest is the province’s cut.
The provinces that stayed outside harmonisation keep the 5 percent GST on its own and, in four cases, run a separate provincial sales tax alongside it. That split matters, because a Vancouver till and a Toronto till can both show more than 5 percent tax while working under completely different rules. If you only need to check one figure fast, the Canada GST/HST calculator handles any province.
The 2026 rates by province
Here is where each province and territory lands for 2026.
| Rate | System | Where it applies |
|---|---|---|
| 5% | GST only | Alberta, Yukon, Northwest Territories, Nunavut |
| 5% GST + separate PST/QST | GST plus provincial tax | British Columbia, Saskatchewan, Manitoba, Quebec |
| 13% | HST | Ontario |
| 14% | HST | Nova Scotia |
| 15% | HST | New Brunswick, Newfoundland and Labrador, Prince Edward Island |
Alberta and the three territories are the only places where 5 percent is the whole story, with no provincial layer at all. British Columbia adds a 7 percent PST, Saskatchewan a 6 percent PST, Manitoba a 7 percent RST, and Quebec a 9.975 percent QST. Those provincial taxes are charged under provincial law and are not part of the federal GST/HST system, which is why a combined rate for them is harder to quote in a single line.
What changed recently
The headline change is Nova Scotia. On 1 April 2025 the province cut its share of the HST from 10 percent to 9 percent, which pulled the combined rate down from 15 percent to 14 percent. That is why Nova Scotia now sits on its own between Ontario and the other Atlantic provinces. The Canada Revenue Agency set out the transitional rules for sales that straddled the change date in GST/HST Notice 342. No other province has moved its rate for 2026.
Adding and removing the tax
The maths is the same whichever rate applies. To add tax, multiply the price before tax by the rate. To strip tax out of a total, divide by 1 plus the rate.
- A $2,000 laptop bought in Toronto picks up 13 percent HST, which is $260, for a shelf-to-till jump to $2,260.
- The same laptop in Calgary carries only 5 percent GST, so $100 of tax and a total of $2,100. The gap between the two provinces on one purchase is $160.
- Working backwards, a $145.99 restaurant bill in Fredericton already contains 15 percent New Brunswick HST. Divide by 1.15 to get $126.95 before tax, leaving $19.04 of HST.
Because Canadian prices are almost always quoted before tax, the number on the shelf is the starting point and the till total comes out higher. That is the opposite of the tax-inclusive pricing shoppers see in the United Kingdom or Australia. For a quick markup or discount check on any figure, the percentage calculator and the markup calculator do the same style of sum for business pricing.
Zero-rated is not the same as exempt
Some goods carry GST/HST at 0 percent. Basic groceries, prescription drugs, most medical devices, feminine hygiene products and the bulk of exports are all zero-rated. A shop selling these charges no tax on the sale yet can still reclaim the GST/HST it paid on its own costs. Exempt supplies work differently: most health care, long-term residential rent and financial services carry no tax on the sale, but the provider cannot recover the tax on its inputs. For the buyer the shelf effect looks identical, but for the business the distinction decides whether purchase tax is recoverable or a straight cost.
When a business has to register
A business must register for GST/HST once its worldwide taxable sales pass $30,000 over four consecutive calendar quarters. Below that line it counts as a small supplier and can stay unregistered, though many register voluntarily so they can claim back the tax on equipment and supplies. Once registered, a seller charges the rate of the place of supply, which usually follows the customer. A Toronto retailer shipping an order to Moncton charges 15 percent New Brunswick HST, not Ontario’s 13 percent, because the goods are delivered in New Brunswick. If your take-home from that business is the real question, the Canada salary and tax calculator covers income tax, CPP and EI separately.
FAQ
Which provinces use HST rather than plain GST? Five: Ontario at 13 percent, Nova Scotia at 14 percent, and New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15 percent. Everywhere else charges the 5 percent federal GST, sometimes with a separate provincial sales tax on top.
Why does a Montreal or Vancouver receipt show more than 5 percent? Quebec adds 9.975 percent QST, British Columbia 7 percent PST, Saskatchewan 6 percent PST and Manitoba 7 percent RST. These are provincial taxes outside the federal GST/HST, so they appear on the bill without being part of a harmonised rate.
Do I charge tax based on my location or the customer’s? Generally the customer’s. Place-of-supply rules key the rate to where the goods are delivered or the service is received, with specific variants for services and digital products.
Is there tax on basic groceries? No. Basic groceries and prescription drugs are zero-rated across the country, so the rate is 0 percent, while snack foods, restaurant meals and many prepared items are taxed at the normal rate for the province.
How current are these rates? The rates here reflect Canada Revenue Agency guidance for 2026, including the Nova Scotia cut to 14 percent that took effect on 1 April 2025.
Sources
- Canada Revenue Agency, Charge and collect the tax: which rate to charge.
- Canada Revenue Agency, GST/HST Notice 342: Nova Scotia HST rate decrease.