Sales tax rates
The GST applies across Canada. Some provinces combine it with their own tax as the HST; others charge a separate provincial sales tax.
View saved pagesTax year
2025 tax year
Rates by province and territory
Rates in effect for the year. Where a rate changed during the year, the notes below say when.
| Province or territory | Tax | GST | Provincial | HST | Total |
|---|---|---|---|---|---|
| Alberta Your province | GST | 5% | — | — | 5% |
| British Columbia Your province | GST + PST | 5% | 7% | — | 12% |
| Manitoba Your province | GST + RST | 5% | 7% | — | 12% |
| New Brunswick Your province | HST | — | — | 15% | 15% |
| Newfoundland and Labrador Your province | HST | — | — | 15% | 15% |
| Nova Scotia Your province | HST | — | — | 14% | 14% |
| Northwest Territories Your province | GST | 5% | — | — | 5% |
| Nunavut Your province | GST | 5% | — | — | 5% |
| Ontario Your province | HST | — | — | 13% | 13% |
| Prince Edward Island Your province | HST | — | — | 15% | 15% |
| Quebec Your province | GST + QST | 5% | 9.975% | — | 14.975% |
| Saskatchewan Your province | GST + PST | 5% | 6% | — | 11% |
| Yukon Your province | GST | 5% | — | — | 5% |
Sources
- CRA: Charge and collect the GST/HST (GST/HST and PST rates table; GST/HST rates for previous years; Nova Scotia HST decrease) · Checked October 9, 2026
- CRA: GST/HST calculator (and rates) · Checked October 9, 2026
- Government of British Columbia: B.C. provincial sales tax (PST) · Checked October 9, 2026
- Manitoba Finance: Retail Sales Tax · Checked October 9, 2026
- Government of Saskatchewan: Provincial Sales Tax (PST) · Checked October 9, 2026
- Revenu Québec: Calculating the Taxes (QST rate) · Checked October 9, 2026
Notes
- Sales tax: Nova Scotia: HST was 15% from January 1 to March 31, 2025; the provincial part fell to 9%, giving 14% HST, on April 1, 2025 (CRA). The rate in effect on December 31, 2025 (14%) is recorded.
- Sales tax: Alberta, the Northwest Territories, Nunavut and Yukon have no provincial sales tax (the CRA table shows 0%); only the 5% GST applies there.
- Sales tax: PST, RST and QST are applied to the price before GST; QST is administered by Revenu Québec, PST/RST by each province.
- Sales tax: Rates are the general rates. Each provincial tax has its own base, exemptions and special rates that this file does not model.
2026 tax year
Rates by province and territory
Rates in effect for the year. Where a rate changed during the year, the notes below say when.
| Province or territory | Tax | GST | Provincial | HST | Total |
|---|---|---|---|---|---|
| Alberta Your province | GST | 5% | — | — | 5% |
| British Columbia Your province | GST + PST | 5% | 7% | — | 12% |
| Manitoba Your province | GST + RST | 5% | 7% | — | 12% |
| New Brunswick Your province | HST | — | — | 15% | 15% |
| Newfoundland and Labrador Your province | HST | — | — | 15% | 15% |
| Nova Scotia Your province | HST | — | — | 14% | 14% |
| Northwest Territories Your province | GST | 5% | — | — | 5% |
| Nunavut Your province | GST | 5% | — | — | 5% |
| Ontario Your province | HST | — | — | 13% | 13% |
| Prince Edward Island Your province | HST | — | — | 15% | 15% |
| Quebec Your province | GST + QST | 5% | 9.975% | — | 14.975% |
| Saskatchewan Your province | GST + PST | 5% | 6% | — | 11% |
| Yukon Your province | GST | 5% | — | — | 5% |
Sources
- CRA: Charge and collect the GST/HST (GST/HST and PST rates table; GST/HST rates for previous years; Nova Scotia HST decrease) · Checked October 9, 2026
- CRA: GST/HST calculator (and rates) · Checked October 9, 2026
- Government of British Columbia: B.C. provincial sales tax (PST) · Checked October 9, 2026
- Government of British Columbia: Sales taxes updates · Checked October 9, 2026
- Government of British Columbia: B.C. provincial budget tax changes (Budget 2026 PST exemptions eliminated October 1, 2026) · Checked October 9, 2026
- Manitoba Finance: Retail Sales Tax · Checked October 9, 2026
- Government of Saskatchewan: Provincial Sales Tax (PST) · Checked October 9, 2026
- Revenu Québec: Calculating the Taxes (QST rate) · Checked October 9, 2026
Notes
- Sales tax: Rates are those in effect on 2026-10-09 (the date checked). Nova Scotia HST has been 14% since April 1, 2025; the CRA table shows no other GST/HST change since then.
- Sales tax: British Columbia: the general PST rate stays 7%, but Budget 2026 widened the PST base effective October 1, 2026 (e.g. basic cable TV, residential landline telephone service, clothing alterations and repairs). The planned extension to accounting, architectural, engineering, geoscience, non-residential real estate and security services was paused on September 18, 2026 (gov.bc.ca budget tax changes and sales tax updates).
- Sales tax: Alberta, the Northwest Territories, Nunavut and Yukon have no provincial sales tax (the CRA table shows 0%); only the 5% GST applies there.
- Sales tax: PST, RST and QST are applied to the price before GST; QST is administered by Revenu Québec, PST/RST by each province.
- Sales tax: Rates are the general rates. Each provincial tax has its own base, exemptions and special rates that this file does not model.