Provincial Tax: Understand how federal and provincial tax rates stack together with our Canadian Provincial Tax Guide.
Use this calculator to find the sales tax on purchases anywhere in Canada. Select your province or territory to see the applicable GST, HST, or PST rates. Canada’s sales tax ranges from 5% to 15% depending on location.
You can also enter the total amount after tax to reverse-calculate the pre-tax price—useful for accounting, returns, or expense tracking.
How sales tax works in Canada
Canada uses a multi-tiered sales tax system with three main components:
1. GST (Goods and Services Tax)
- Federal tax: 5%
- Applies: All provinces and territories
- Collected by: Canada Revenue Agency (CRA)
2. HST (Harmonized Sales Tax)
- Combined federal + provincial tax: 13-15%
- Used in: Ontario (13%), and Atlantic provinces (15%)
- Collected by: CRA (single tax, single remittance)
3. PST (Provincial Sales Tax)
- Provincial tax: 6-9.975%
- Used in: BC, SK, MB, QC (charged separately from GST)
- Collected by: Provincial governments
Sales tax rates by province (2026)
| Province/Territory | GST | PST/Other | HST | Total |
|---|---|---|---|---|
| Alberta | 5% | — | — | 5% |
| Yukon | 5% | — | — | 5% |
| NWT | 5% | — | — | 5% |
| Nunavut | 5% | — | — | 5% |
| Saskatchewan | 5% | 6% PST | — | 11% |
| British Columbia | 5% | 7% PST | — | 12% |
| Manitoba | 5% | 7% RST | — | 12% |
| Ontario | — | — | 13% | 13% |
| Quebec | 5% | 9.975% QST | — | 14.975% |
| New Brunswick | — | — | 15% | 15% |
| Nova Scotia | — | — | 15% | 15% |
| PEI | — | — | 15% | 15% |
| Newfoundland | — | — | 15% | 15% |
Lowest: 5% (Alberta and territories)
Highest: 15% (All four Atlantic provinces)
Quick calculation examples by province
How much you pay on a $1,000 purchase in each region:
| Region | Tax Rate | Tax Amount | Total Cost |
|---|---|---|---|
| Alberta, Territories | 5% | $50 | $1,050 |
| Saskatchewan | 11% | $110 | $1,110 |
| BC, Manitoba | 12% | $120 | $1,120 |
| Ontario | 13% | $130 | $1,130 |
| Quebec | 14.975% | $150 | $1,150 |
| Atlantic provinces | 15% | $150 | $1,150 |
Savings by living in Alberta: On $1,000 spent, you save $100 vs Atlantic provinces and $80 vs Ontario.
GST vs HST vs PST: What’s the difference?
GST (Goods and Services Tax)
- Rate: 5% federal
- Applies: All of Canada
- Administered by: CRA
- Business advantage: Full input tax credits (ITCs) available
HST (Harmonized Sales Tax)
- Rate: 13-15% (combined federal + provincial)
- Provinces: ON, NB, NS, PE, NL
- Administered by: CRA (one tax, one return)
- Business advantage: Full ITCs on both federal and provincial portions
- Why harmonize? Simplifies tax collection, reduces administrative burden, allows businesses to recover all sales tax paid on inputs
PST (Provincial Sales Tax)
- Rate: 6-9.975% (varies by province)
- Provinces: BC (7%), SK (6%), MB (7% called RST), QC (9.975% called QST)
- Administered by: Each province separately
- Business limitation: Generally no input tax credits on PST paid (tax on tax)
Key difference: HST allows businesses to recover the full tax through ITCs. With GST + PST, businesses can only recover the GST portion, making PST a “tax on tax” that increases costs.
What’s exempt from sales tax across Canada?
These items are generally zero-rated (0% tax) or exempt nationwide:
Zero-rated (0% GST/HST):
- Basic groceries (milk, bread, vegetables, meat, eggs)
- Prescription drugs
- Most medical devices
- Feminine hygiene products
Exempt (no tax):
- Residential rent (long-term)
- Resale of residential property
- Most health and dental services
- Educational services
- Childcare services
- Most financial services
Fully taxable:
- Restaurant meals and prepared food
- Alcohol and tobacco
- Vehicles
- Gasoline
- Electronics, furniture, appliances
- Most services (haircuts, repairs, etc.)
Note: Provincial variations exist. For example, BC doesn’t charge PST on restaurant meals (only 5% GST), while Manitoba charges full 12% (GST + RST).
How much Canadians pay in sales tax annually
Assuming $50,000/year in taxable household spending:
| Province | Tax Rate | Annual Sales Tax Paid |
|---|---|---|
| Alberta | 5% | $2,500 |
| Saskatchewan | 11% | $5,500 |
| BC, Manitoba | 12% | $6,000 |
| Ontario | 13% | $6,500 |
| Quebec | ~15% | $7,500 |
| Atlantic | 15% | $7,500 |
Annual difference: An Atlantic resident pays $5,000 more per year in sales tax than an Albertan on the same spending.
Cost comparison: Major purchases by province
See how sales tax affects large purchases:
$40,000 new vehicle
| Province | Tax | Total Cost | vs Alberta |
|---|---|---|---|
| Alberta | 5% | $42,000 | — |
| Saskatchewan | 11% | $44,400 | +$2,400 |
| BC, Manitoba | 12% | $44,800 | +$2,800 |
| Ontario | 13% | $45,200 | +$3,200 |
| Quebec, Atlantic | 15% | $46,000 | +$4,000 |
$30,000 home renovation
| Province | Tax | Total Cost | vs Alberta |
|---|---|---|---|
| Alberta | 5% | $31,500 | — |
| Saskatchewan | 11% | $33,300 | +$1,800 |
| BC, Manitoba | 12% | $33,600 | +$2,100 |
| Ontario | 13% | $33,900 | +$2,400 |
| Quebec, Atlantic | 15% | $34,500 | +$3,000 |
Why do some provinces have higher tax rates?
Provinces with higher sales tax rates (like Atlantic Canada at 15%) generally:
- Smaller populations → Less total tax revenue → Higher rates needed
- Higher public service costs → Healthcare, infrastructure spread over fewer taxpayers
- Less diversified economies → Can’t rely heavily on resource revenues like Alberta (oil/gas royalties)
- Historical revenue choices → Some provinces chose sales tax over income tax increases
Alberta’s exception: Alberta has historically funded services through oil and gas royalties instead of provincial sales tax, allowing it to maintain the 5% GST-only rate.
How to calculate sales tax manually
For provinces with single tax rate (HST or GST-only):
Formula: Total = Price × (1 + Tax Rate)
Example (Ontario 13% HST): $500 purchase
- Total = $500 × 1.13 = $565.00
For provinces with GST + PST:
Formula: Total = Price × (1 + GST + PST)
Example (BC 5% GST + 7% PST): $500 purchase
- Total = $500 × 1.12 = $560.00
Or calculate separately:
- GST: $500 × 0.05 = $25
- PST: $500 × 0.07 = $35
- Total: $500 + $25 + $35 = $560
Reverse calculating (finding pre-tax price)
If you have a total and need the pre-tax amount:
Formula: Pre-tax Price = Total ÷ (1 + Tax Rate)
Examples:
- Ontario ($113 total, 13% HST): $113 ÷ 1.13 = $100
- Alberta ($105 total, 5% GST): $105 ÷ 1.05 = $100
- BC ($112 total, 12% combined): $112 ÷ 1.12 = $100
Sales tax for businesses in Canada
Businesses must register for GST/HST if:
- Gross revenue exceeds $30,000 in a 12-month period
- They provide taxable supplies in Canada
Registered businesses must:
- Charge applicable GST/HST/PST on taxable sales
- Collect and remit taxes to federal (GST/HST) and/or provincial (PST) governments
- Claim Input Tax Credits (ITCs) for GST/HST paid on business expenses
- File regular tax returns (monthly, quarterly, or annually)
PST note: For provinces with PST (BC, SK, MB, QC), businesses must register separately with provincial tax authorities and remit PST separately from GST.
GST/HST credit for low-income Canadians
Low- and moderate-income individuals can receive the GST/HST credit—a quarterly payment from the CRA to offset sales tax paid. Eligibility is based on family net income.
2026 maximum annual credit:
- Single/married: Up to $496 ($124/quarter)
- Plus $130 per child under 19
- Plus additional credit for low-income singles
No application needed—automatically assessed when you file your income tax return.
All provinces: Detailed sales tax rates
Sources
- Canada Revenue Agency. “Tax Information for Individuals.” canada.ca/en/revenue-agency
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