Canadian Sales Tax by Province 2026

Based on combined federal and provincial rates, the highest-tax jurisdictions in Canada for 2026 are:

• New Brunswick, Newfoundland & Labrador, Prince Edward Island: 15% HST (5% federal + 10% provincial)
• Quebec: 14.975% combined (5% GST + 9.975% QST, calculated independently on the base)
• Nova Scotia: 14% HST (5% federal + 9% provincial — reduced from 15% effective April 2025)
• Ontario: 13% HST (5% federal + 8% provincial)

These rates apply to most taxable goods and services. However, each province offers point-of-sale rebates or exemptions on essentials such as basic groceries, prescription medications, children's clothing, and books.

Four jurisdictions charge only the federal 5% Goods and Services Tax with no provincial sales tax component:

• Alberta: No PST, no HST — lowest combined rate in Canada
• Yukon: Territorial government does not levy sales tax
• Northwest Territories: No territorial sales tax
• Nunavut: No territorial sales tax

Businesses and consumers in these regions benefit from the simplest tax calculation in Canada. Reverse calculations use a divisor of 1.05. All 5% GST paid on eligible business expenses is recoverable via Input Tax Credits (ITCs) on the federal GST/HST return.

Canada operates three distinct sales tax models. Knowing which applies to your transaction is essential for correct calculation and compliance:

• HST (Harmonized Sales Tax): Ontario, New Brunswick, Newfoundland & Labrador, Nova Scotia, Prince Edward Island. Single combined rate administered by CRA. Full Input Tax Credits (ITCs) available on the entire HST amount.
• GST + PST (Dual Tax): British Columbia (7% PST), Manitoba (7% RST), Saskatchewan (6% PST). Federal GST (5%) + separate provincial tax. PST/RST is generally not recoverable as an ITC — treat as a business expense.
• GST + QST (Quebec Dual Tax): 5% GST + 9.975% QST. Both administered by Revenu Québec. GST recoverable via ITCs (federal return). QST recoverable via Input Tax Refunds (ITRs) on the Quebec return. Calculated independently on the pre-tax base (no tax-on-tax).

The federal small supplier threshold is $30,000 CAD in taxable revenue over four consecutive calendar quarters. Provincial thresholds differ:

• BC PST: $10,000 for remote sellers of digital goods, software, and telecom services
• Manitoba RST: $10,000 for remote sellers
• Saskatchewan PST: $0 — registration required from first sale
• Quebec QST: $30,000 for non-resident digital service providers
• HST provinces: Use the federal $30,000 threshold

Marketplace facilitators (Amazon, Shopify, etc.) may have collection obligations on behalf of third-party sellers in several provinces.

This interactive table lets you:

• Compare combined rates across all 13 jurisdictions at a glance
• See the federal/provincial breakdown for dual-tax provinces
• Click "View guide" for province-specific content: registration rules, filing frequencies, nexus guidance, ITC/ITR recovery matrices, worked examples, and FAQs
• Click "Calculator" for the forward/reverse tax calculator for that province

For address-level precision, use our Canadian sales tax by FSA (postal code) tool, which maps the first three characters of any Canadian postal code to the exact combined rate.

To extract the pre-tax base from a tax-inclusive total, divide by the appropriate divisor:

• 5% GST only (AB, YT, NT, NU): ÷ 1.05
• 11% (SK): ÷ 1.11
• 12% (BC, MB): ÷ 1.12
• 13% HST (ON): ÷ 1.13
• 14% HST (NS): ÷ 1.14
• 14.975% (QC): ÷ 1.14975
• 15% HST (NB, NL, PE): ÷ 1.15

Our Reverse GST/HST Calculator handles all provinces automatically and shows the GST/PST/QST breakdown for dual-tax jurisdictions.