Sales tax rates by province and territory (2026)
| Province / territory | GST | PST / RST / QST | Combined rate | Type |
|---|---|---|---|---|
| Alberta | 5% | — | 5% | GST only |
| British Columbia | 5% | 7% PST | 12% | GST + PST |
| Manitoba | 5% | 7% RST | 12% | GST + RST |
| New Brunswick | 5%* | 10%* | 15% | HST |
| Newfoundland and Labrador | 5%* | 10%* | 15% | HST |
| Nova Scotia | 5%* | 9%* | 14% | HST |
| Northwest Territories | 5% | — | 5% | GST only |
| Nunavut | 5% | — | 5% | GST only |
| Ontario | 5%* | 8%* | 13% | HST |
| Prince Edward Island | 5%* | 10%* | 15% | HST |
| Quebec | 5% | 9.975% QST | 14.975% | GST + QST |
| Saskatchewan | 5% | 6% PST | 11% | GST + PST |
| Yukon | 5% | — | 5% | GST only |
* HST provinces don't bill GST and PST separately — the whole amount is charged as one HST rate. The 5%/remainder split shown here is the federal/provincial portion CRA uses to divide the revenue, not two separate line items on a receipt.
Sales tax map of Canada
Tap a province or territory to open its calculator.
- GST only (5%)
- GST + PST / RST (11–12%)
- GST + QST (14.975%)
- HST (13–15%)