GST/HST Rates in Canada 2026 by Province: Full Table (GST, HST, PST, QST)
GST/HST rates in Canada by province, 2026
| Province / territory | GST | Provincial part | Total |
|---|---|---|---|
| Alberta | 5% | None | 5% |
| British Columbia | 5% | PST 7% | 12% |
| Manitoba | 5% | RST 7% | 12% |
| New Brunswick | HST (5% federal + 10% provincial) | 15% | |
| Newfoundland and Labrador | HST (5% + 10%) | 15% | |
| Northwest Territories | 5% | None | 5% |
| Nova Scotia | HST (5% + 9%) | 14% | |
| Nunavut | 5% | None | 5% |
| Ontario | HST (5% + 8%) | 13% | |
| Prince Edward Island | HST (5% + 10%) | 15% | |
| Quebec | 5% | QST 9.975% | 14.975% |
| Saskatchewan | 5% | PST 6% | 11% |
| Yukon | 5% | None | 5% |
Nova Scotia lowered the provincial part of its HST to 9% on April 1, 2025, which brought its HST rate to 14%. Provincial rates shown for PST, RST and QST are general rates; some goods and services have different provincial rates.
GST vs HST vs PST: the difference
| Tax | Who sets the rate | Who collects it for |
|---|---|---|
| GST | Federal government | CRA |
| HST | Federal + participating province combined | CRA (single return) |
| PST / RST | Province | The province (BC, Saskatchewan, Manitoba) |
| QST | Quebec | Revenu Québec |
Which rate applies to a sale?
The rate depends on the place of supply: generally where the customer receives the goods or where a service is consumed, not where the seller lives. An Ontario business shipping goods to a customer in Nova Scotia normally charges 14%. See the CRA's place-of-supply rules for special cases such as digital products, real property and leases.
Zero-rated and exempt items
- Zero-rated (0% but still taxable): basic groceries, prescription drugs, most exports.
- Exempt: most health, dental and child-care services, and most financial services.
Quick reference and calculator
To turn these rates into prices, use the GST/HST calculator, or follow the invoice guide. Payment dates for the federal benefit are on the by-province payment dates page.
Frequently asked questions
What is the GST rate in Canada in 2026?
The federal GST rate is 5%. Combined with provincial taxes it ranges from 5% to 15% depending on the province.
What is the HST rate in Ontario?
Ontario HST is 13%: 5% federal plus 8% provincial.
What is the GST rate in Alberta?
Alberta charges only the 5% GST. There is no provincial sales tax.
What is the GST rate in BC?
5% GST plus 7% PST, for a combined 12% on most taxable goods and services.
What is the HST rate in Nova Scotia?
14%, since the provincial part was lowered to 9% on April 1, 2025.
What is the total tax rate in Quebec?
5% GST plus 9.975% QST, a combined 14.975%.