GST/HST
Calculator Canada 2026

The federal GST is 5% across all of Canada in 2026. Five provinces replace the separate provincial tax with a single Harmonized Sales Tax (HST): Ontario 13%, Nova Scotia 14% (reduced from 15% on April 1, 2025), and New Brunswick, Newfoundland & Labrador and Prince Edward Island at 15%. Four provinces add a separate provincial tax to the 5% GST: British Columbia and Manitoba reach 12%, Saskatchewan 11%, and Quebec 14.975% (5% GST + 9.975% QST). Alberta, Yukon, Northwest Territories and Nunavut charge only the 5% GST.

To add tax to a pre-tax price, multiply the price by the combined rate. For example, $100 in Ontario × 13% = $13 HST, for a $113 total. In a GST+PST province like BC, the 5% GST and 7% PST are each applied to the pre-tax price: $100 × 5% = $5 GST and $100 × 7% = $7 PST, for a $112 total. This calculator does both the GST and provincial portions automatically for whichever province you select.

Divide the tax-included total by 1 plus the combined rate to get the pre-tax amount, then subtract to find the tax. For a $113 Ontario total: $113 ÷ 1.13 = $100 pre-tax, so $13 was HST. For a $112 BC total: $112 ÷ 1.12 = $100 pre-tax, with $5 GST and $7 PST. Switch this calculator to 'Remove tax' mode and it does the reverse math for you — useful for expense reports and bookkeeping.

Nova Scotia reduced the provincial portion of its HST from 10% to 9% effective April 1, 2025, lowering the combined HST rate from 15% to 14%. It is the only HST province below 15% other than Ontario (13%). This calculator uses the current 14% rate for Nova Scotia.

Yes. Quebec charges the 5% federal GST plus the 9.975% Quebec Sales Tax (QST), for a combined 14.975%. Since 2013, the QST is calculated on the pre-tax price only — it is no longer applied on top of the GST, so the two taxes are each computed on the same base. Quebec administers its own sales tax through Revenu Québec rather than the CRA.

You must register for and charge GST/HST once your worldwide taxable revenues exceed $30,000 over four consecutive calendar quarters (the 'small supplier' threshold). Below that, registration is optional — though many small businesses register voluntarily so they can claim input tax credits on the GST/HST they pay. Once registered, you charge the rate of the province where the customer is located (the 'place of supply' rules), not where your business is based.

GST (Goods and Services Tax) is the 5% federal tax charged everywhere. HST (Harmonized Sales Tax) is a single combined tax in five provinces where the federal and provincial portions are merged and administered by the CRA. PST (Provincial Sales Tax, called RST in Manitoba) is a separate provincial tax in BC, Saskatchewan and Manitoba, charged alongside the GST. QST (Quebec Sales Tax) is Quebec's equivalent of a PST at 9.975%, administered by Revenu Québec.

Most goods and services are taxable, but some are zero-rated (taxed at 0%, such as basic groceries, prescription drugs and most agricultural products) or exempt (no GST/HST, such as most health, dental and educational services, residential rent and financial services). This calculator assumes a fully taxable purchase. For zero-rated or exempt items the tax is $0 regardless of province.