GST/HST Calculator and Rates
Understanding the correct Goods and Services Tax (GST) or Harmonized Sales Tax (HST) rate is crucial for accurate financial calculations and compliance across Canada. This article provides a detailed overview of the current GST/HST rates by province, including Nova Scotia's 2026 rate change and historical data — all essential components for any GST/HST calculation in 2026.
GST Sales Tax Calculator
Calculating the GST/HST sales tax is essential for both businesses and individuals to ensure accurate reporting and timely payments. Use the calculator below to quickly determine the correct amount owed for your province.
GST Reverse Sales Tax Calculator
The Reverse GST Calculator helps you determine the original price of a product or service before sales tax was added. Enter the total amount including tax, and the calculator will show the pre-tax value and the exact tax breakdown.
Factors Determining GST/HST Rates
The specific GST/HST rate you need to charge on taxable supplies depends on several key factors.
Firstly, the type of supply matters, as certain goods and services may be taxable at different rates or exempt altogether.
Secondly, the place of supply rules dictate which province's rate applies — and this follows the destination, not your business location. An Ontario business shipping goods to a BC customer charges 5% GST, not 13% HST.
Finally, who the supply is made to can influence the rate, as some entities or individuals may not be required to pay the GST/HST.
Current GST/HST and PST Rates by Province (2026)
The Harmonized Sales Tax (HST) combines the federal GST with provincial sales tax components in participating provinces. Provinces that do not participate in the HST may have a separate Provincial Sales Tax (PST) in addition to the standard 5% GST. The table below reflects current rates as of April 1, 2026, which remain in effect through 2026.
| Province / Territory | Tax Type | GST / HST Rate (current 2026) | PST / QST Rate | Total Combined Rate |
|---|---|---|---|---|
| Alberta | GST only | 5% | 0% | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| New Brunswick | HST | 15% | N/A | 15% |
| Newfoundland and Labrador | HST | 15% | N/A | 15% |
| Northwest Territories | GST only | 5% | 0% | 5% |
| Nova Scotia | HST | 14% *(reduced from 15% effective April 1, 2026)* | N/A | 14% |
| Nunavut | GST only | 5% | 0% | 5% |
| Ontario | HST | 13% | N/A | 13% |
| Prince Edward Island | HST | 15% | N/A | 15% |
| Quebec | GST + QST | 5% (GST) | 9.975% (QST) | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST only | 5% | 0% | 5% |
Note: PST in BC, Saskatchewan, and Manitoba is calculated in parallel with GST — both taxes apply to the pre-tax price, not stacked. Quebec's QST is administered by Revenu Québec separately from the CRA. For detailed PST information, consult the respective province's official government website.
Nova Scotia HST Rate Change — Effective April 1, 2026
On October 23, 2024, the Government of Nova Scotia announced a reduction in its provincial HST component. Effective April 1, 2026, the provincial portion decreased from 10% to 9%, bringing the combined HST rate in Nova Scotia down from 15% to 14% — the first HST rate change in the province in 14 years.
This change is now fully in effect for 2026. Businesses should note:
- All taxable supplies made in Nova Scotia on or after April 1, 2026, are subject to 14% HST.
- Transitional rules published in GST/HST Notice 342 and GST/HST Notice 343 govern transactions that straddled the April 1, 2026 effective date — relevant mainly for contracts or real property deals that began before and completed after that date.
- Many older invoicing tools, templates, and online tables still incorrectly show Nova Scotia at 15% — verify your systems are updated.
Historical GST/HST Rates (Since April 1, 2013)
Understanding past rates can be important for reviewing previous transactions, audits, or filings. The table below shows applicable GST/HST rates by province for specific periods since April 1, 2013.
| Province | April 1, 2026 onward (current) | October 1, 2016 to March 31, 2026 | July 1, 2016 to September 30, 2016 | April 1, 2013 to June 30, 2016 |
|---|---|---|---|---|
| Alberta | 5% | 5% | 5% | 5% |
| British Columbia | 5% | 5% | 5% | 5% |
| Manitoba | 5% | 5% | 5% | 5% |
| New Brunswick | 15% | 15% | 13% | 13% |
| Newfoundland and Labrador | 15% | 15% | 15% | 13% |
| Northwest Territories | 5% | 5% | 5% | 5% |
| Nova Scotia | 14% ✓ reduced | 15% | 15% | 15% |
| Nunavut | 5% | 5% | 5% | 5% |
| Ontario | 13% | 13% | 13% | 13% |
| Quebec | 5% | 5% | 5% | 5% |
| Prince Edward Island | 15% | 15% | 14% | 14% |
| Saskatchewan | 5% | 5% | 5% | 5% |
| Yukon | 5% | 5% | 5% | 5% |
For GST/HST rates applicable before April 1, 2013, refer to the official GST/HST Statistics Tables provided by the Canada Revenue Agency. Historical PST rates can be found on provincial government websites.
In summary, determining the correct GST/HST rate for 2026 requires careful consideration of the province of supply, the type of good or service, the recipient, and the date of the transaction. Rates vary significantly across Canada, with five provinces using HST (Ontario at 13%, Nova Scotia at 14%, and New Brunswick, Newfoundland and Labrador, and PEI at 15%), four provinces using GST plus a separate provincial tax, and three jurisdictions charging only the 5% federal GST. No new rate changes were announced for 2026 — the current rates have been stable since April 1, 2026.
Ensuring you use the accurate GST/HST rates is fundamental for proper invoicing, reporting, and financial management. Always verify current rates at canada.ca before filing, especially if your business operates or supplies goods across multiple provinces.