Sales tax by province and territory in Canada: GST, HST, PST and QST
Quick summary
The federal GST rate in Canada is 5%. Some provinces add their own tax or use a combined HST. The lowest sales tax is 5% in Alberta, the Northwest Territories, Nunavut and Yukon. The highest is 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island, and 14.975% in Quebec. Ontario is 13%, and Nova Scotia is 14%. These are the general rates on the CRA page. To see how tax affects what you keep, try the income tax by province pages.
Checked November 3, 2026. Main source: CRA: GST/HST calculator and rates (page lists rates in effect on or after Apr. 1, 2025; read Nov. 3, 2026). See all 1 source.
Sales tax rates by province and territory
Rates in effect on or after April 1, 2025, from the Canada Revenue Agency. 'GST' is the federal tax. 'HST' is a single combined tax in some provinces. 'PST' is a separate provincial tax. Quebec's is called QST.
| Where | Tax | Total rate | Tax on $100 | Tax on $1,000 |
|---|---|---|---|---|
| Alberta | 5% GST | 5% | $5.00 | $50.00 |
| British Columbia | 5% GST + 7% PST | 12% | $12.00 | $120.00 |
| Manitoba | 5% GST + 7% PST | 12% | $12.00 | $120.00 |
| New Brunswick | 15% HST | 15% | $15.00 | $150.00 |
| Newfoundland and Labrador | 15% HST | 15% | $15.00 | $150.00 |
| Northwest Territories | 5% GST | 5% | $5.00 | $50.00 |
| Nova Scotia | 14% HST | 14% | $14.00 | $140.00 |
| Nunavut | 5% GST | 5% | $5.00 | $50.00 |
| Ontario | 13% HST | 13% | $13.00 | $130.00 |
| Prince Edward Island | 15% HST | 15% | $15.00 | $150.00 |
| Quebec | 5% GST + 9.975% QST | 14.975% | $14.98 | $149.75 |
| Saskatchewan | 5% GST + 6% PST | 11% | $11.00 | $110.00 |
| Yukon | 5% GST | 5% | $5.00 | $50.00 |
Totals and the dollar columns are our math from the CRA rates: GST/HST plus PST or QST, times the price. Some items are taxed at a different rate or not at all. The table shows the general rate.
GST, HST, PST and QST in plain words
- GST is the federal Goods and Services Tax. It is 5%.
- HST is the Harmonized Sales Tax. It combines the federal and provincial parts into one rate. Five provinces use it: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island.
- PST is a separate provincial sales tax charged on top of the 5% GST in British Columbia, Manitoba and Saskatchewan.
- QST is Quebec's own sales tax, charged on top of the 5% GST.
- Alberta, the Northwest Territories, Nunavut and Yukon charge only the 5% GST.
What changed
Nova Scotia's HST is now 14%. The CRA's table of earlier rates shows 15% from Oct. 1, 2016 to Mar. 31, 2025, so the drop took effect on April 1, 2025.
Prince Edward Island and Newfoundland and Labrador were at 15% in the same earlier period and are still at 15%.
Why it matters for your budget
A bigger purchase carries a bigger tax bill. On a $1,000 purchase the tax is $50 in Alberta and $150 in Prince Edward Island. Build the tax into any large buy before you decide how to pay.
Questions people ask
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador, and Prince Edward Island charge 15% HST. Quebec's combined 5% GST and 9.975% QST is 14.975%.
Which provinces have no provincial sales tax?
Alberta, the Northwest Territories, Nunavut and Yukon charge only the 5% GST.
What is the sales tax in Ontario?
13% HST, according to the CRA table.
What is the sales tax in Nova Scotia?
14% HST since April 1, 2025. It was 15% before that.
What is the GST rate in Canada?
The GST rate is 5%. Alberta, the Northwest Territories, Nunavut and Yukon charge only the 5% GST. Other provinces add their own tax or use a combined HST. The table above shows each rate.
What is the difference between HST and GST?
GST is the 5% federal tax. HST combines the federal and provincial parts into one rate in the provinces that use it.
What is the sales tax in Quebec?
5% GST plus 9.975% QST, for 14.975% in total on the CRA page.