GST/HST & PST Calculator

Pick a province, enter an amount, and see the GST, HST, PST or QST — adding tax to a price, or backing it out of a total.

Total with tax
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Price before tax
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GST
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PST
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Total tax
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Combined rate
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The same price in every province and territory

Province or territoryCombined rateTaxTotal

How Canadian sales tax is layered

Every province and territory sits under the federal Goods and Services Tax (GST) of 5%, but what happens on top of it depends on where the sale is made. There are three arrangements:

  • HST provinces (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island) collect one combined Harmonized Sales Tax, administered by the CRA. It already contains the 5% federal part, so you never add GST on top.
  • GST plus a separate provincial tax (British Columbia, Saskatchewan, Manitoba, Quebec). The provincial tax is its own line on the receipt and is run by the province. In Quebec it is called QST and is run by Revenu Québec.
  • GST only (Alberta, the Northwest Territories, Nunavut and Yukon). Just the 5%.

The two taxes in the second group are not stacked on each other. The CRA says to calculate the GST on the price without the PST, and since 2013 Quebec has calculated the QST on the price before the GST. Both are taken from the same pre-tax amount, which is how this calculator works.

Sales tax rates by province and territory

Checked against the CRA and provincial sources in October 2026. The last column is the tax on a $100.00 purchase, each tax rounded to the nearest cent.

Province or territoryGSTHST or provincial taxCombinedTax on $100
Alberta5%—5%$5.00
British Columbia5%7% PST12%$12.00
Manitoba5%7% RST12%$12.00
New Brunswick—15%15%$15.00
Newfoundland and Labrador—15%15%$15.00
Northwest Territories5%—5%$5.00
Nova Scotia—14%14%$14.00
Nunavut5%—5%$5.00
Ontario—13%13%$13.00
Prince Edward Island—15%15%$15.00
Quebec5%9.975% QST14.975%$14.98
Saskatchewan5%6% PST11%$11.00
Yukon5%—5%$5.00

Nova Scotia cut its HST from 15% to 14% for supplies made on or after April 1, 2025. Rates do change, so confirm with the CRA or the province before you file or invoice.

Worked examples

Adding tax. A $100.00 item costs $113.00 in Ontario ($13.00 HST), $112.00 in British Columbia ($5.00 GST plus $7.00 PST), $114.98 in Quebec ($5.00 GST plus $9.98 QST) and $105.00 in Alberta. On a $1,000.00 job those become $1,130.00, $1,120.00, $1,149.75 and $1,050.00.

Why Quebec shows 9.98. 9.975% of $100.00 is $9.975, which rounds to $9.98. That is why Quebec's tax on $100 is $14.98 and not $14.97.

Taking tax out. A receipt for $113.00 in Ontario is $100.00 plus $13.00 HST. A receipt for $114.98 in Quebec is $100.00 plus $5.00 GST and $9.98 QST. You divide by one plus the combined rate (1.13 and 1.14975).

When a total cannot be matched exactly

Because each tax is rounded to the cent, not every total can come from a whole-cent price. In Quebec, for example, $1.03 cannot be produced exactly; the closest prices give $1.02. When that happens the calculator shows the closest price and says so, rather than pretending the maths is exact.

If you charge GST/HST as a business

You are a small supplier, and not required to register, while your worldwide taxable revenue is $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters. Pass that and you must register and start charging. Once registered you can claim input tax credits for the GST/HST you paid on business purchases, which is why the tax you collect is not your revenue.

Two terms trip people up. Zero-rated supplies, such as basic groceries, are taxable at 0%. Exempt supplies, such as most residential rent and many health services, are outside the tax altogether. Both show no tax on the receipt, but they are treated differently in your filing. This is a calculator, not tax advice; the CRA and your accountant decide what applies to you.

Putting the tax on an invoice? The invoice generator has a tax-rate field, and the sales tax calculator handles any other rate.

Frequently asked questions

Why is Quebec's combined rate 14.975% and not 14%?
Quebec's QST is 9.975%, not a round number, and it is added to the 5% GST. Both are calculated on the price before tax, so the combined rate is 5% + 9.975% = 14.975%. Each tax is rounded to the nearest cent separately, which is why $100.00 comes to $5.00 GST plus $9.98 QST.
How do I take GST/HST out of a total that already includes tax?
Divide the total by one plus the combined rate. In Ontario that is the total ÷ 1.13, so $113.00 comes back to $100.00 before tax. This calculator does it for you: switch "This amount" to "already includes tax". Because every tax is rounded to the cent, a handful of totals cannot be produced exactly, and the tool tells you when it is showing the closest price.
Is PST charged on top of GST in BC, Saskatchewan and Manitoba?
Yes, they are two separate taxes. The GST is calculated on the price without the PST, and the PST is calculated on the price without the GST, so neither is a tax on the other. Which goods and services the provincial tax applies to differs from province to province, which is why the calculator lets you untick it.
Which tax applies if I sell to a customer in another province?
For most goods that are delivered to the customer, the rate follows where the goods are delivered, not where your business is. The rules for services and digital products are more detailed, and there are special rules for some supplies. Check the CRA's place-of-supply rules, or ask an accountant, before relying on this for filing.
Do I have to charge GST/HST if I earn under $30,000?
Not necessarily. A business whose worldwide taxable revenue stays at or under $30,000 in a single calendar quarter and over the last four consecutive calendar quarters is a small supplier and does not have to register or charge GST/HST, although it may register voluntarily. Once revenue passes that threshold, registration is required. The CRA publishes the exact rules.
Are groceries and other basics taxed?
Basic groceries, most prescription drugs and some other items are zero-rated, which means the rate is 0% but the seller still tracks the tax. Many health, education and financial services, and residential rent, are exempt. This calculator applies the standard rates; it does not know which of your items are zero-rated or exempt.