Sales tax · Guide
GST, HST and PST rates by province in 2026
The federal GST rate is 5% across Canada. Five provinces combine it with their own tax as a single HST: 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. British Columbia (7%), Manitoba (7%), Saskatchewan (6%) and Quebec (9.975% QST) charge a separate provincial tax on top of the 5% GST. Alberta and the territories charge only GST.
Canada sales tax rates by province (2026)
These are the general rates for taxable goods and services. The rate depends on where the supply is made—usually where the item is delivered—not where the seller is located.
| Province or territory | Type | GST/HST | PST/QST | Total |
|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + PST | 5% | 7% | 12% |
| New Brunswick | HST | 15% | — | 15% |
| Newfoundland and Labrador | HST | 15% | — | 15% |
| Northwest Territories | GST | 5% | — | 5% |
| Nova Scotia | HST | 14% | — | 14% |
| Nunavut | GST | 5% | — | 5% |
| Ontario | HST | 13% | — | 13% |
| Prince Edward Island | HST | 15% | — | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST | 5% | — | 5% |
What is the difference between GST and HST in Canada?
GST is the 5% federal goods and services tax charged everywhere in Canada. HST, the harmonized sales tax, is the GST combined with a provincial portion into one rate, collected by the CRA. In an HST province you pay one tax, not GST plus HST. In Ontario, for example, the 13% HST is the 5% federal part plus an 8% provincial part.
What is provincial sales tax (PST)?
PST is a separate retail sales tax set and collected by a province that has not harmonized with the GST. British Columbia, Manitoba and Saskatchewan charge PST, and Quebec charges the QST. Their rules on what is taxable can differ from the GST rules, so a purchase can be GST-taxable but PST-exempt, or the reverse.
How much is the HST in Canada?
There is no single national HST. It is 13% in Ontario, 14% in Nova Scotia since April 1, 2025, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Provinces without HST charge 5% GST, plus PST or QST where it applies.
Not every purchase is taxed alike
Basic groceries are zero-rated for GST/HST. Other supplies may be exempt or subject to special rules. Check the CRA guidance for a specific transaction and provincial rules for PST or QST.
Frequently asked questions
What is the GST rate in Canada?
5%. It applies across Canada, either on its own or as the federal part of the HST.
What is the difference between GST and HST in Canada?
GST is the 5% federal tax. HST combines the GST with a provincial portion into a single rate in Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island.
Which provinces charge PST?
British Columbia (7%), Manitoba (7%) and Saskatchewan (6%). Quebec charges the QST at 9.975%. Each is added to the 5% GST.
Which provinces have no provincial sales tax?
Alberta, as well as Yukon, the Northwest Territories and Nunavut, charge only the 5% GST.
How much is HST in Ontario?
13%: 5% federal and 8% provincial. Ontario does not charge a separate PST on top.