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GST/HST Calculator Canada 2026

Calculate sales tax for any Canadian province or territory instantly. Add tax to a price, or find the pre-tax amount from a total.

โœ“ All 13 provinces & territories Updates as you type Add tax or remove tax

Sales Tax Calculator

Select your province, enter an amount โ€” results appear instantly.

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Ontario HST
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Total tax (13% HST) โ€”
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2026 Sales Tax Rates by Province

AlbertaGST5%
Northwest TerritoriesGST5%
NunavutGST5%
YukonGST5%
SaskatchewanGST+PST11%
British ColumbiaGST+PST12%
ManitobaGST+RST12%
OntarioHST13%
QuebecGST+QST14.975%
New BrunswickHST15%
Newfoundland & Lab.HST15%
Nova ScotiaHST15%
Prince Edward IslandHST15%

Common GST/HST Exemptions

  • Basic groceries โ€” unprepared food items
  • Prescription drugs โ€” and most medical devices
  • Most health services โ€” dentist, optometrist, etc.
  • Child care services
  • Residential rent โ€” long-term housing
  • Used residential property โ€” resale homes
  • Legal aid services
  • Educational services โ€” tuition at universities

GST/HST Registration

Businesses with over $30,000 in revenue in any 12-month period must register for and collect GST/HST.

Under $30,000 โ€” registration is optional (you can be a "small supplier").

Most businesses file annually. Quarterly or monthly filing is available for larger businesses.

Track Your Business HST

Wealthsimple Tax makes it easy to file your GST/HST return and income tax in one place โ€” free for simple returns.

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GST, HST, and PST โ€” What's the Difference?

Canada has a complex sales tax system because provinces have the authority to collect their own provincial sales tax on top of the federal Goods and Services Tax (GST). Over time, some provinces merged their provincial tax with the federal GST into a single Harmonized Sales Tax (HST).

HST (Harmonized)

One combined tax collected by the federal government. Applies in Ontario (13%), New Brunswick, Nova Scotia, Newfoundland & Labrador, and PEI (all 15%). Simpler for businesses โ€” only one return to file.

GST + PST/QST/RST

Two separate taxes. BC (12%), Manitoba (12%), Saskatchewan (11%), and Quebec (14.975%) have their own provincial tax on top of the 5% federal GST. Businesses file two separate returns.

GST Only

Just the 5% federal GST. Applies in Alberta, the Northwest Territories, Nunavut, and Yukon. Alberta has no provincial sales tax โ€” making it the lowest-tax province for consumers.

Quebec's QST โ€” A Special Case

Quebec administers its own provincial sales tax called the Quebec Sales Tax (QST) at a rate of 9.975%. Like other PST provinces, QST is calculated on the pre-GST price โ€” so both taxes are applied to the same base amount, giving a combined rate of 14.975%. Quebec businesses file both a federal GST return and a provincial QST return separately to Revenu Quรฉbec.

How to calculate GST/HST manually: Multiply the pre-tax price by the tax rate. For Ontario (13% HST): $100 ร— 0.13 = $13 tax โ†’ $113 total. To find the pre-tax price from a total: divide by (1 + rate). For Ontario: $113 รท 1.13 = $100 pre-tax. Our calculator handles all of this automatically for every province.

What Items Are Tax-Exempt?

Not everything is subject to GST/HST. The CRA divides goods and services into three categories: taxable (most goods and services at the standard rate), zero-rated (taxable at 0% โ€” GST/HST applies but at a 0% rate, meaning businesses can still claim input tax credits), and exempt (no GST/HST collected and no input tax credits available). Basic groceries, prescription drugs, most health and dental services, residential rent, and most educational services are either zero-rated or exempt.

How to File Your GST/HST Return

If you're a business registered for GST/HST, you collect tax on sales and remit it to the CRA minus the input tax credits (ITCs) you're owed for GST/HST paid on your business expenses. Filing frequency depends on your annual revenue: under $1.5M typically file annually; $1.5Mโ€“$6M quarterly; over $6M monthly. You can file online through My Business Account on the CRA website.

Frequently Asked Questions

Which province has the lowest sales tax in Canada?+
Alberta has the lowest sales tax in Canada at just 5% (federal GST only) โ€” the province has never implemented a provincial sales tax. The Northwest Territories, Nunavut, and Yukon also only charge 5% GST. This makes Alberta particularly popular for major purchases like vehicles and electronics, as consumers save significantly compared to provinces with HST rates of 13โ€“15%.
Do I pay HST on a used car in Ontario?+
Yes โ€” buying a used vehicle in Ontario from a dealership is subject to 13% HST. However, if you buy privately (from an individual, not a business), you pay provincial retail sales tax (RST) at 13% instead of HST, which is remitted when you register the vehicle. The RST applies to the higher of the purchase price or the Canadian Black Book wholesale value to prevent under-reporting the transaction price.
Is there GST on groceries in Canada?+
Most basic groceries are zero-rated for GST/HST purposes โ€” meaning no tax is charged on items like fresh produce, meat, dairy, bread, and other unprepared food items. However, prepared foods, restaurant meals, snack foods, carbonated drinks, and candy are taxable. The line between "basic grocery" and "taxable food" can sometimes be surprising โ€” for example, salted nuts are taxable but unsalted nuts are not.
When does a small business need to collect GST/HST?+
You must register for and collect GST/HST if your total taxable revenues exceed $30,000 in any single calendar quarter, or in four consecutive calendar quarters. This $30,000 threshold is called the small supplier threshold. If you're under this amount, registration is voluntary. Note that the threshold applies across all of your businesses or activities โ€” you can't stay under the limit by splitting into multiple entities.
How do I calculate PST for British Columbia?+
BC's Provincial Sales Tax (PST) is 7%, applied on top of the 5% federal GST. Both taxes are calculated on the same pre-tax price โ€” they don't compound on each other. So for a $100 item: GST = $5, PST = $7, total = $112. BC's PST is administered separately by the BC government, and businesses file a separate PST return to the BC Ministry of Finance. Not all items that are GST-taxable are PST-taxable โ€” for example, many services are PST-exempt in BC.

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