Canada · 2026
Canada VAT calculator
Canada taxes consumption in layers. The federal Goods and Services Tax (GST) runs at 5% across the whole country, and five provinces fold their own share into a single Harmonised Sales Tax (HST): 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Pick the rate for the buyer's province to add tax to a quoted price or to pull it back out of a receipt total.
How it works
- Choose the rate for the place of supply. GST at 5% covers Alberta, British Columbia, Manitoba, Quebec, Saskatchewan, Yukon, the Northwest Territories and Nunavut; the five HST provinces use their combined rate instead.
- Adding tax multiplies the net amount by the rate. An $80 item sold in Ontario picks up $10.40 of HST at 13%, so the till shows $90.40.
- Removing tax divides the total by 1 plus the rate. A $115 receipt from Charlottetown contains $15 of HST at 15%, leaving $100 before tax.
- Quebec, British Columbia, Saskatchewan and Manitoba charge separate provincial sales taxes (QST, PST, RST) on top of the 5% GST. Those are provincial levies outside the GST/HST system and are not included here.
gross = net * (1 + r / 100); tax = gross - net
Adding tax scales the net price up by the rate for the buyer's province. Stripping tax out reverses the step: divide the gross amount by 1 plus the rate to recover the net, and the difference between the two is the GST or HST.
- r
- GST or HST rate in percent for the place of supply
- net
- price before tax
- gross
- price including tax
Headline consumption tax rates, Canada and peers
| Canada, GST-only provinces | 5% | Plus separate PST or QST where levied |
| Canada, Ontario HST | 13% | |
| Canada, Atlantic HST | 14% to 15% | |
| United States | No federal VAT | State and local sales taxes of roughly 0% to 10% |
| United Kingdom | 20% | |
| Australia | 10% | |
| New Zealand | 15% |
Worked example
A $1,200 sofa sold in Halifax at Nova Scotia's 14% HST attracts $168 of tax for an all-in price of $1,368. Run the maths in reverse and a $1,368 total splits into $1,200 net plus $168 HST.
Key facts
- The federal GST has stood at 5% since 1 January 2008.
- Five provinces harmonise: Ontario at 13%, Nova Scotia at 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%.
- Alberta, Yukon, the Northwest Territories and Nunavut levy no provincial sales tax at all, so 5% is the complete picture there.
- Basic groceries and prescription drugs are zero-rated nationwide.
- The small supplier registration threshold is $30,000 in taxable sales over four consecutive calendar quarters.
Tips
- Charge the rate of the province where the goods are delivered or the service is supplied, not where your business is based.
- Canadian shelf prices are normally quoted before tax, so expect the till total to come out higher than the sticker, the opposite of VAT-inclusive pricing in Europe.
- Selling into Quebec, British Columbia, Saskatchewan or Manitoba? Budget for their separate provincial taxes on top of the 5% GST.
Frequently asked questions
Which provinces use HST and which charge GST only?+
Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador and Prince Edward Island (all 15%) harmonise their provincial share with the federal tax into one HST. The rest of the country, including Alberta, Quebec, British Columbia and the three territories, pays only the 5% federal GST under the federal system.
Why does a receipt in Vancouver or Montreal show more than 5% tax?+
British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST) and Quebec (9.975% QST) levy their own provincial sales taxes alongside the GST. Those are collected under provincial law rather than the federal GST/HST, so this calculator handles only the federal and harmonised portions.
What is zero-rated in Canada?+
Basic groceries, prescription drugs, certain medical devices, feminine hygiene products and most exports carry GST/HST at 0%. A registered business charges nothing on these sales yet can still claim input tax credits on its related costs, which is what separates zero-rated from exempt supplies such as most health care, long-term residential rent and financial services.
When did Nova Scotia move to 14%?+
On 1 April 2025 Nova Scotia cut the provincial part of its HST from 10% to 9%, taking the combined rate from 15% down to 14%. The CRA published transitional rules in GST/HST Notice 342 for supplies straddling that date.
When must a business register for GST/HST?+
Registration becomes compulsory once worldwide taxable sales exceed $30,000 over four consecutive calendar quarters. Below that threshold a small supplier may register voluntarily, usually to recover tax paid on purchases.
Which rate applies to online and interprovincial sales?+
Place-of-supply rules generally follow the customer, so a Toronto retailer shipping goods to Moncton charges 15% New Brunswick HST rather than Ontario's 13%. Services and intangibles have their own variants of the rule, often keyed to the customer's address.
Things to watch
- This tool estimates the federal GST and harmonised HST only. It does not compute QST, PST or RST, and it is not tax advice; confirm your own obligations with the Canada Revenue Agency or an accountant.
- Place-of-supply rules carry exceptions for services, intangibles and real property, so the correct rate can differ from the buyer's home province in some situations.
Sources
- Charge and collect the tax: Which rate to charge · Canada Revenue Agency
- GST/HST Notice 342: Nova Scotia HST rate decrease · Canada Revenue Agency
- GST/HST calculator (and rates) · Canada Revenue Agency
Last updated: 2026-06-10 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates checked against Canada Revenue Agency guidance in June 2026.
- QST, PST and RST in Quebec, British Columbia, Saskatchewan and Manitoba sit outside the GST/HST and are not part of this calculation.
Reviewed by Vikas Dulgunde.