Sales tax rates by province (2026)
| Province / territory | Tax | Combined rate |
|---|---|---|
| Ontario | HST | 13% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST | 15% |
| Nova Scotia | HST | 14% |
| Quebec | GST 5% + QST 9.975% | 14.975% |
| British Columbia | GST 5% + PST 7% | 12% |
| Manitoba | GST 5% + RST 7% | 12% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Alberta, Yukon, Northwest Territories, Nunavut | GST only | 5% |
The formulas
- Adding tax: total = price × (1 + combined rate).
- Removing tax: price = total ÷ (1 + combined rate); tax = total − price.
- Where GST and PST are separate, each is calculated on the pre-tax price (the old “tax on tax” in Quebec and PEI ended years ago).
Worked example: reverse HST on $113 in Ontario
$113 tax-included, Ontario
Total with tax$113.00
- Price before tax
- $100.00
- Total sales tax
- $13.00
- Combined rate
- 13.0%Ontario
- Price before tax
- $100.00
- HST 13%
- $13.00
- Total
- $113.00
The same $100 item costs $114.98 in Quebec and $105.00 in Alberta.
Tips for small businesses
- Register for GST/HST once taxable supplies exceed $30,000 in four consecutive quarters (the small supplier threshold).
- Charge the rate of the place of supply, which for goods is usually where they are delivered, not where you are based.
- Claim input tax credits for the GST/HST you pay on business expenses.
- The Quick Method can simplify remittances for small businesses with annual taxable sales under $400,000.