Canada Sales Tax Calculator 2025 | GST, HST, PST, QST

  • Adam
  • November 3, 2025

Free Canada sales tax calculator for all provinces & territories. Calculate GST, HST, PST, QST instantly. Updated 2025 rates with official CRA sources.

🇨🇦 Canada Sales Tax Calculator

Calculate GST, HST, PST, and QST for all Canadian provinces and territories - Updated 2025

Tax Type:
Total Tax Rate: 0%
Total Tax Amount: $0.00
Total Amount (with tax): $0.00

How to Calculate Canadian Sales Tax

Canada uses three different types of sales taxes depending on the province or territory. Understanding which type applies to your purchase is essential for accurate tax calculation.

2025 Update: Nova Scotia reduced its HST rate from 15% to 14% effective April 1, 2025, making it the most recent change to Canadian sales tax rates.

GST (Goods and Services Tax)

GST is a federal tax of 5% that applies across all of Canada. In some provinces, GST is charged alone, while in others it combines with provincial taxes.

GST Amount = Purchase Price × 0.05

HST (Harmonized Sales Tax)

HST combines federal GST with provincial sales tax into a single rate. Five provinces use HST: Ontario (13%), New Brunswick (15%), Newfoundland and Labrador (15%), Nova Scotia (14%), and Prince Edward Island (15%).

HST Amount = Purchase Price × (HST Rate ÷ 100)

PST/QST (Provincial Sales Tax / Quebec Sales Tax)

PST is a provincial tax charged in addition to GST in British Columbia (7%), Saskatchewan (6%), and Manitoba (7%). Quebec uses QST (Quebec Sales Tax) at 9.975%.

Total Tax = (Purchase Price × GST Rate) + (Purchase Price × PST Rate)
Total Amount = Purchase Price + Total Tax

Example (Ontario with 13% HST): If you purchase an item for $100:

HST = $100 × (13 ÷ 100) = $13.00

Total Price = $100 + $13.00 = $113.00

Example (British Columbia with 5% GST + 7% PST): If you purchase an item for $100:

GST = $100 × 0.05 = $5.00

PST = $100 × 0.07 = $7.00

Total Tax = $5.00 + $7.00 = $12.00

Total Price = $100 + $12.00 = $112.00

Canadian Sales Tax Rates by Province and Territory (2025)

The following table provides a complete breakdown of sales tax rates across all Canadian provinces and territories, including the type of tax system and combined rates.

Province/Territory Tax Type GST PST/QST HST Combined Rate
Alberta GST Only 5% — — 5%
British Columbia GST + PST 5% 7% — 12%
Manitoba GST + RST 5% 7% — 12%
New Brunswick HST — — 15% 15%
Newfoundland and Labrador HST — — 15% 15%
Northwest Territories GST Only 5% — — 5%
Nova Scotia HST — — 14% 14%
Nunavut GST Only 5% — — 5%
Ontario HST — — 13% 13%
Prince Edward Island HST — — 15% 15%
Quebec GST + QST 5% 9.975% — 14.975%
Saskatchewan GST + PST 5% 6% — 11%
Yukon GST Only 5% — — 5%

Understanding Canada's Three Tax Systems

GST-Only Provinces and Territories

Applies to: Alberta, Northwest Territories, Nunavut, and Yukon

These jurisdictions charge only the 5% federal GST with no additional provincial sales tax. Alberta is the only province without provincial sales tax, making it unique among Canadian provinces. The three territories also maintain this simple GST-only structure.

HST Provinces

Applies to: Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island

HST is a single, blended tax that combines federal and provincial components. Businesses collect one tax and remit it to the Canada Revenue Agency (CRA), which then distributes the provincial portion to the respective province. The federal portion of HST is always 5%, with the provincial portion varying by province.

HST Rates:

• Ontario: 13% (5% federal + 8% provincial)

• New Brunswick: 15% (5% federal + 10% provincial)

• Newfoundland and Labrador: 15% (5% federal + 10% provincial)

• Nova Scotia: 14% (5% federal + 9% provincial) - Reduced from 15% on April 1, 2025

• Prince Edward Island: 15% (5% federal + 10% provincial)

GST + PST/QST Provinces

Applies to: British Columbia, Saskatchewan, Manitoba, and Quebec

These provinces charge both federal GST (5%) and a separate provincial sales tax. In Quebec, the provincial tax is called QST (Quebec Sales Tax) rather than PST. Unlike HST, these are two distinct taxes collected and remitted separately.

Combined Rates:

• British Columbia: 12% (5% GST + 7% PST)

• Saskatchewan: 11% (5% GST + 6% PST)

• Manitoba: 12% (5% GST + 7% RST, called Retail Sales Tax)

• Quebec: 14.975% (5% GST + 9.975% QST)

Important Differences: HST vs. GST + PST

Administration: HST is administered federally by the CRA as a single tax, while GST and PST are separate taxes administered by different authorities.

Input Tax Credits: Businesses can claim input tax credits for the full HST paid on business expenses. With PST, input tax credits are limited or not available, making PST a real business cost.

Registration: HST requires only federal registration, while PST provinces require separate provincial registration for businesses operating there.

Tax Exemptions and Special Cases

Common GST/HST Exemptions

Certain goods and services are exempt or zero-rated for GST/HST purposes:

Zero-Rated Supplies (0% tax but eligible for input tax credits):

• Most basic groceries (unprepared foods)

• Prescription drugs and certain medical devices

• Exports outside Canada

• Agricultural and fishing products

Exempt Supplies (no tax and no input tax credits):

• Most healthcare services

• Educational services (tuition, courses)

• Most financial services

• Long-term residential rent

• Child care services

PST Exemptions Vary by Province

Each province with PST has its own exemption rules. Common PST exemptions include:

• Children's clothing (in some provinces)

• Books and magazines

• Bicycles

• Restaurant meals under certain amounts

• Production equipment for manufacturers

Frequently Asked Questions (FAQ)

What is the difference between GST, HST, and PST?
GST (Goods and Services Tax) is a 5% federal tax applied across all of Canada. HST (Harmonized Sales Tax) is a combined federal-provincial tax used in five provinces, ranging from 13% to 15%. PST (Provincial Sales Tax) is a separate provincial tax charged in addition to GST in British Columbia, Saskatchewan, and Manitoba. Quebec uses QST (Quebec Sales Tax) at 9.975% instead of PST.
Which Canadian provinces have no provincial sales tax?
Alberta is the only Canadian province with no provincial sales tax, charging only the 5% federal GST. The three territories (Northwest Territories, Nunavut, and Yukon) also charge only GST with no territorial sales tax.
Did Nova Scotia's HST rate change in 2025?
Yes, on April 1, 2025, Nova Scotia reduced its HST rate from 15% to 14%. This represents a 1% decrease in the provincial portion of the HST (from 10% to 9%), while the federal portion remains at 5%.
How do I calculate sales tax in Quebec?
Quebec charges both GST (5%) and QST (9.975%). To calculate: First apply 5% GST to the purchase price, then apply 9.975% QST to the purchase price. Add both taxes to get the total tax amount. The combined rate is approximately 14.975%.
Are online purchases subject to sales tax in Canada?
Yes, as of July 1, 2021, all businesses (including foreign sellers) that sell goods or services to Canadian consumers must register for and charge GST/HST if they exceed $30,000 CAD in Canadian sales over a 12-month period. This applies to both Canadian and international e-commerce platforms.
What items are exempt from GST/HST in Canada?
Common GST/HST exempt or zero-rated items include: basic groceries (unprepared foods), prescription medications, medical devices, most healthcare services, educational services, long-term residential rent, child care services, exports, and most financial services. However, prepared foods, restaurant meals, and many other goods are taxable.
Which province has the highest sales tax in Canada?
Quebec has the highest combined sales tax rate at 14.975% (5% GST + 9.975% QST). Among HST provinces, New Brunswick, Newfoundland and Labrador, and Prince Edward Island share the highest HST rate at 15%.
Can businesses claim input tax credits on GST/HST?
Yes, registered businesses can claim Input Tax Credits (ITCs) for GST/HST paid on business expenses and purchases. This allows businesses to recover the GST/HST they paid, ensuring the tax applies only to the final consumer. However, PST generally does not offer input tax credits, making it a real cost for businesses.
Do I need to register for GST/HST in Canada?
You must register for GST/HST if you are a business or self-employed individual making taxable supplies in Canada and your total revenues exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters. You can also register voluntarily even if your revenues are below this threshold.

Official Canadian Government Sources & References

All sales tax data is sourced from official Canadian government agencies and trusted financial authorities:

🏛️ Canada Revenue Agency (CRA) - Official Federal Tax Authority 📊 CRA - GST/HST Rates and Charge/Collect Guidelines 🧮 CRA - Official GST/HST Calculator 🛒 Retail Council of Canada - Sales Tax Rates by Province 📈 TaxTips.ca - 2025 Sales Tax Rates Database 📚 Government of Canada - Taxes Portal

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