The sales tax rate to charge depends on the province where the sale takes place: the 5% GST everywhere in Canada, the HST in five provinces, and a separate provincial tax (QST, PST or RST) in four others. The rates below were checked on November 11, 2026 in the CRA’s rates table and on the provinces’ websites; the official links are at the bottom of the post.
What is the HST?
The HST, or harmonized sales tax, is a single tax that replaces the GST and the provincial sales tax in five provinces: Ontario (13%), Nova Scotia (14% since April 1, 2025), New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). It is made of a 5% federal part and a provincial part, but it is charged, collected and reported as one tax: the CRA administers it, and a business in those provinces reports it on a single GST/HST return.
A GST registration already covers the HST: a Quebec business that sells to a client in Ontario charges 13% HST, with no QST, and reports it with its GST, on the return it files with Revenu Québec. The place of supply decides the tax: generally where the goods are delivered, or the client’s address for a service. Our post GST, QST, HST: which taxes to charge clients outside Quebec gives the detail and the special cases.
Sales tax rates by province and territory in 2026
| Province or territory | GST | PST, RST or QST | HST | Combined rate | Who collects it |
|---|---|---|---|---|---|
| Alberta | 5% | — | — | 5% | CRA |
| British Columbia | 5% | PST 7% | — | 12% | CRA (GST); British Columbia (PST) |
| Manitoba | 5% | RST 7% | — | 12% | CRA (GST); Manitoba Finance (RST) |
| New Brunswick | — | — | 15% | 15% | CRA |
| Newfoundland and Labrador | — | — | 15% | 15% | CRA |
| Northwest Territories | 5% | — | — | 5% | CRA |
| Nova Scotia | — | — | 14% | 14% | CRA |
| Nunavut | 5% | — | — | 5% | CRA |
| Ontario | — | — | 13% | 13% | CRA |
| Prince Edward Island | — | — | 15% | 15% | CRA |
| Quebec | 5% | QST 9.975% | — | 14.975% | Revenu Québec (GST and QST) |
| Saskatchewan | 5% | PST 6% | — | 11% | CRA (GST); Saskatchewan (PST) |
| Yukon | 5% | — | — | 5% | CRA |
The HST includes the 5% federal part: no GST is charged on top of it. A dash means the tax does not apply in that province. These are the general rates: some goods and services are zero-rated or exempt, and the PST provinces have their own exceptions.
Calculate the taxes on a sale, province by province
The calculator needs JavaScript; the table above gives the combined rate of each province.
For a sale in Quebec, the GST/QST sales tax calculator details the GST and QST, and the reverse sales tax calculator finds the pre-tax amount from a total.
What the QST is
The QST (Quebec sales tax) is Quebec’s own sales tax, and it is not harmonized: the 9.975% QST is added to the 5% GST, each calculated on the price before tax, for 14.975% in all. Revenu Québec administers both for most Quebec businesses, on the same return. The QST is charged only on a sale made in Quebec: a client outside Quebec who takes delivery in their province does not pay it.
PST and RST: separate provincial taxes
British Columbia (7% PST), Manitoba (7% RST) and Saskatchewan (6% PST) collect their own tax, on top of the GST. It is administered by the province, with its own registration rules: a Quebec business that sells regularly to clients in those provinces should check on their website whether it must register. Alberta, Yukon, the Northwest Territories and Nunavut have no provincial sales tax: only the 5% GST.
Getting your returns ready
InnoBooks applies the right rate to each client, GST and QST, HST or zero-rated, and adds up the taxes you collect and pay as invoices and expenses come in: the GST/QST sales tax summary is ready when the due date arrives. Try InnoBooks free.