GST/HST Calculator Canada 2026: Rates by Province & How to Calculate
GST/HST calculator
GST/HST and provincial sales tax rates in 2026
| Province / territory | Tax system | Total rate |
|---|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | GST only | 5% |
| British Columbia | GST 5% + PST 7% | 12% |
| Manitoba | GST 5% + RST 7% | 12% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Ontario | HST | 13% |
| Nova Scotia | HST | 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST | 15% |
| Quebec | GST 5% + QST 9.975% | 14.975% |
PST, RST and QST are provincial taxes and are separate from GST. Only in HST provinces is a single combined tax collected for the CRA. PST rates shown are general rates; some goods and services (for example alcohol or certain vehicles) have different provincial rates.
The formulas
- Add tax: total = price × (1 + rate)
- Remove tax: price before tax = total ÷ (1 + rate)
- Tax amount: total − price before tax
- Common mistake: do not subtract 13% from a total to remove 13% HST. That gives the wrong answer because the tax is calculated on the smaller pre-tax price.
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| $200 item in Ontario (add 13%) | 200 × 1.13 | $226.00 (tax $26.00) |
| Receipt total $226 in Ontario, find pre-tax | 226 ÷ 1.13 | $200.00 |
| $500 in Alberta (5% GST) | 500 × 1.05 | $525.00 |
| $100 in Quebec (GST + QST) | 100 × 1.14975 | $114.98 (GST $5.00, QST $9.98) |
| $100 in British Columbia (GST + PST) | 100 × 1.12 | $112.00 |
| $1,000 invoice in Nova Scotia (14%) | 1,000 × 1.14 | $1,140.00 |
Which province's rate applies?
For businesses, the rate generally depends on the place of supply, not where you are located. For most goods you ship or deliver, it is the province where the customer receives them. For services, it usually depends on where the customer is or where the service is mainly performed. If you sell from Ontario to a customer in Nova Scotia and ship the goods there, Nova Scotia's 14% HST normally applies, and you must be registered and charge accordingly. Confirm complex cases with the CRA's place-of-supply rules.
Taxable, zero-rated and exempt supplies
| Type | Tax charged? | Can you claim input tax credits? | Examples |
|---|---|---|---|
| Taxable | Yes, at the applicable rate | Yes | Most goods and services, restaurant meals |
| Zero-rated | Yes, at 0% | Yes | Basic groceries, prescription drugs, exports |
| Exempt | No | Generally no | Most health, child-care and financial services, used residential rent |
Do I have to register and charge GST/HST?
Most businesses must register once their taxable revenue exceeds $30,000 over four consecutive calendar quarters (the small supplier threshold). Below that you may register voluntarily to claim input tax credits. Once registered, you charge tax on taxable sales and remit the net amount (tax collected minus ITCs) when you file your return.
Tips for accurate tax calculations
- Round to the nearest cent at the line level, and keep the same method on invoices and in your books.
- Show the GST/HST amount and your registration number on invoices, since customers need it to claim input tax credits.
- When prices are tax-included, use the reverse formula rather than subtracting a percentage.
- Keep records for six years.
Frequently asked questions
How do I calculate 13% HST on a price?
Multiply the price by 1.13. For $100 the total is $113, of which $13 is HST.
How do I remove HST from a total?
Divide the total by 1 plus the rate. For an Ontario total of $113, 113 ÷ 1.13 = $100 before tax.
What is the HST rate in Nova Scotia in 2026?
Nova Scotia's HST rate is 14%.
What is the total sales tax in Quebec?
GST of 5% plus QST of 9.975%, a combined 14.975% on taxable sales.
Do I charge GST/HST if I earn under $30,000?
Small suppliers with taxable revenue under $30,000 over four consecutive calendar quarters do not have to register or charge GST/HST, but may register voluntarily.
Which province's tax applies when I sell online?
Generally the province of delivery or of the customer, based on place-of-supply rules, not where your business is based.