Canada GST & HST calculator
Canada's sales tax system depends on which province you're in. Five different combinations from 5% (Alberta) to 15% (Atlantic). The calculator handles all of them.
Calculate GST/HST for Canada
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The Canadian sales-tax landscape in 2026
Canada operates one of the most fragmented sales-tax systems in the developed world. The federal Goods and Services Tax (GST) is 5% nationwide. On top of that, each province either:
- Adds its own Provincial Sales Tax (PST) on top of the federal 5% GST (British Columbia 7%, Saskatchewan 6%, Manitoba 7%),
- Combines the federal GST with a provincial portion into a single Harmonized Sales Tax (HST) (Ontario 13%, New Brunswick 15%, Nova Scotia 15%, Newfoundland & Labrador 15%, PEI 15%),
- Charges only the 5% GST (Alberta, Yukon, Northwest Territories, Nunavut), or
- Operates its own provincial sales-tax system in parallel (Quebec — 5% GST plus 9.975% QST).
The 2026 combined effective rates:
- Alberta, Yukon, NWT, Nunavut: 5% (federal GST only)
- British Columbia: 12% (5% GST + 7% PST)
- Saskatchewan: 11% (5% GST + 6% PST)
- Manitoba: 12% (5% GST + 7% PST)
- Ontario: 13% HST
- Quebec: 14.975% (5% GST + 9.975% QST)
- New Brunswick, Nova Scotia, NL, PEI: 15% HST
The math: add Canadian GST/HST
- Add 5%: total = sticker × 1.05
- Add 13% (Ontario HST): total = sticker × 1.13
- Add 15% (Atlantic HST): total = sticker × 1.15
- Add 14.975% (Quebec, combined GST + QST): total = sticker × 1.14975
Worked example: a $1,000 laptop purchased in Toronto (Ontario HST 13%): $1,000 × 1.13 = $1,130. The same laptop in Calgary (Alberta, 5% GST only): $1,000 × 1.05 = $1,050. The $80 gap is the provincial portion that Ontario charges and Alberta does not.
What's exempt or zero-rated
- Basic groceries (most food for home consumption) are zero-rated nationally. Prepared restaurant meals are taxable at the full combined rate.
- Prescription medicines are zero-rated.
- Most healthcare services are exempt.
- Residential rent is exempt.
- Educational services from accredited institutions are mostly exempt.
The small-supplier exemption
Canadian businesses with annual revenue below $30,000 (over the last 4 consecutive calendar quarters) are not required to register for GST/HST collection. Above $30,000, registration becomes mandatory within 30 days. The threshold has been unchanged since the GST was introduced in 1991, despite three decades of inflation — a quiet expansion of the GST-registered universe that mirrors the UK's frozen VAT threshold.
Common Canadian sales-tax mistakes
- Cross-border shopping. Goods bought in the US and brought back across the border are subject to Canadian GST/HST plus duty at the border for any value above the C$200 personal exemption (after 48 hours away). Travellers regularly underestimate the tax bite.
- Online purchases. Foreign retailers selling to Canadian consumers must charge Canadian GST/HST since 2021. Most major platforms (Amazon, Apple, etc.) collect at the destination province's rate.
- Provincial visits. The tax rate is determined by where the buyer takes possession, not where the buyer lives. A British Columbia resident buying in Alberta pays only the 5% federal GST.
Frequently asked questions
What is the Canadian GST rate in 2026?
The federal GST rate is 5% nationwide. Most provinces add a provincial component (provincial sales tax or harmonized into HST) bringing the combined rate to 11-15%. Alberta and the three northern territories charge only the 5% federal GST.
What is the difference between GST, HST and PST?
GST is the federal 5% tax. HST is a single harmonized tax (Ontario 13%, Atlantic 15%) where the provincial portion is bundled with the federal portion and collected together. PST is the British Columbia / Saskatchewan / Manitoba provincial sales tax, collected separately and stacked on top of the federal 5% GST.
Is Quebec's QST different from HST?
Yes. Quebec's QST (Quebec Sales Tax) is administratively separate from the federal GST, even though both are collected together. The 9.975% QST applies on top of the 5% GST for a combined rate of 14.975%. Revenu Québec administers QST; the federal Canada Revenue Agency administers GST.
Are groceries taxed in Canada?
Most basic groceries are zero-rated (no GST/HST applied) — bread, milk, eggs, fresh fruits and vegetables, meat. Prepared meals (restaurant takeout, hot deli food, snack foods like candy and soda) are taxable at the full combined rate. The line between "basic" and "prepared" has produced significant CRA case law.
What is the GST/HST small-supplier threshold?
Canadian businesses with annual revenue below $30,000 over the last 4 consecutive calendar quarters are exempt from GST/HST registration. Above $30,000, registration is mandatory within 30 days. The threshold has been frozen since 1991, despite inflation eroding its real value substantially over three decades.