GST/HST Calculator and Rates
Understanding the correct Goods and Services Tax (GST), Harmonized Sales Tax (HST), and Provincial Sales Tax (PST) rates is vital for Canadian consumers, small businesses, and accountants. This comprehensive 2026 guide breaks down exact sales tax rates by province, outlines place of supply rules, and provides interactive forward and reverse tax calculators for instant calculations.
2026 Interactive Canadian Sales Tax Calculators
Use our dual interactive tools below to calculate sales tax on transactions across any Canadian province or territory, or work backward from a tax-inclusive total to isolate original pre-tax amounts.
Standard GST/HST Calculator
Calculate tax added to a pre-tax amountReverse Sales Tax Calculator
Extract pre-tax price from a tax-inclusive totalCurrent GST/HST and PST Rates by Province (2026)
In Canada, sales taxes fall into three distinct frameworks: Harmonized Sales Tax (HST) (combining federal and provincial rates into a single levy), federal Goods and Services Tax (GST) combined with separate Provincial Sales Tax (PST/QST/RST), or GST only.
| Province / Territory | Tax Type | GST Rate | PST / QST Rate | Total Effective Rate |
|---|---|---|---|---|
| Alberta | GST Only | 5% | 0% | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| New Brunswick | HST | 15% (HST) | 0% | 15% |
| Newfoundland & Labrador | HST | 15% (HST) | 0% | 15% |
| Northwest Territories | GST Only | 5% | 0% | 5% |
| Nova Scotia | HST | 14% (HST) | 0% | 14% (Decreased from 15% on Apr 1, 2025) |
| Nunavut | GST Only | 5% | 0% | 5% |
| Ontario | HST | 13% (HST) | 0% | 13% |
| Prince Edward Island | HST | 15% (HST) | 0% | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST Only | 5% | 0% | 5% |
Place of Supply Rules for Invoicing
When selling goods or services across provincial borders, businesses must determine the applicable tax rate using CRA Place of Supply rules:
Tangible Goods
The tax rate is based on the destination province where the goods are delivered or shipped to the customer.
Digital & Professional Services
The tax rate depends on the customer's billing address obtained in the ordinary course of business.
Real Property
Tax is determined exclusively by the physical province where the real property or land is located.
Historical HST Rate Reference
When conducting retrospective audits or reviewing historic corporate returns, reference the following timeline of HST rate adjustments:
| Province | Apr 1, 2025 – Present | Oct 1, 2016 – Mar 31, 2025 | Jul 1, 2016 – Sep 30, 2016 |
|---|---|---|---|
| Nova Scotia | 14% HST | 15% HST | 15% HST |
| Prince Edward Island | 15% HST | 15% HST | 14% HST |
| Newfoundland & Labrador | 15% HST | 15% HST | 15% HST |
| New Brunswick | 15% HST | 15% HST | 13% HST |
| Ontario | 13% HST | 13% HST | 13% HST |
Accurate tax application ensures full compliance with CRA guidelines and protects your firm during desk audits. Access our standalone Canada GST Calculator Tool for full provincial breakdowns and exportable summary figures.