GST/HST Rates by Province
Current GST, HST and provincial sales tax rates for every province and territory, the HST split and rate history.
The short version
- GST is 5% everywhere in Canada. Five provinces combine it with their provincial tax into a single HST: Ontario 13%, Nova Scotia 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island 15%.
- British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST) and Quebec (9.975% QST) charge GST plus a separate provincial sales tax, administered by the province.
- Alberta and the three territories charge GST only.
- The most recent change: Nova Scotia's HST dropped from 15% to 14% on April 1, 2025.
- The rate you charge depends on where the supply is made, which is usually your customer's province, not yours.
GST/HST Rates by Province (2026)
Canada has one sales tax with five rates, plus four provinces that run their own on the side. It's simpler than it sounds once it's on one page, and that's what this page is for: the current rates, which taxes CRA handles and which it doesn't, and what changed recently.
| Province or territory | GST/HST | Provincial sales tax (separate) | Combined |
|---|---|---|---|
| Alberta | 5% GST | None | 5% |
| British Columbia | 5% GST | 7% PST | 12% |
| Manitoba | 5% GST | 7% RST | 12% |
| New Brunswick | 15% HST | Included in HST | 15% |
| Newfoundland and Labrador | 15% HST | Included in HST | 15% |
| Northwest Territories | 5% GST | None | 5% |
| Nova Scotia | 14% HST (from April 1, 2025) | Included in HST | 14% |
| Nunavut | 5% GST | None | 5% |
| Ontario | 13% HST | Included in HST | 13% |
| Prince Edward Island | 15% HST | Included in HST | 15% |
| Quebec | 5% GST | 9.975% QST | 14.975% |
| Saskatchewan | 5% GST | 6% PST | 11% |
| Yukon | 5% GST | None | 5% |
The provincial sales taxes in BC, Saskatchewan, Manitoba and Quebec have their own registration rules, exemptions and returns, separate from your CRA account. We don't cover them in detail; check with the province if you sell there.
Charging the right rate everywhere you sell?
Tell the SmartFile where your customers are and what you sell. It tells you the rate for each sale, whether you also need a provincial sales tax registration, and checks your invoice template.
HST: The Federal and Provincial Parts
Each HST rate is the 5% federal part plus a provincial part: 8% in Ontario, 9% in Nova Scotia, and 10% in New Brunswick, Newfoundland and Labrador and PEI. The split matters for housing rebates, which treat the two parts separately; see the new housing rebate. For registration and returns, HST is one tax, administered by CRA, on one return.
Ontario also has point-of-sale rebates that remove the provincial 8% from some items (for example, children's clothing and footwear, diapers, books and newspapers in some cases), so customers there pay 5% on them.
Rate History
| Date | Change |
|---|---|
| January 1, 2008 | GST reduced from 6% to 5% (it was 7% before July 2006) |
| July 1, 2010 | Ontario and BC adopt HST (13% and 12%); Nova Scotia rises to 15% |
| April 1, 2013 | BC returns to GST plus PST; PEI adopts HST at 14% |
| July 1, 2016 | New Brunswick and Newfoundland and Labrador rise to 15% |
| October 1, 2016 | PEI rises to 15% |
| April 1, 2025 | Nova Scotia drops to 14% |
When a rate changes, transition rules decide which rate applies to sales that straddle the date, usually based on when the consideration was paid or became due. Check them if you have a contract spanning a change.
Which Rate You Charge
The rate depends on where the supply is made: for goods, where they're delivered; for most services, the province of the customer's address; for services to land and buildings, where the property is. An Ontario business shipping to Halifax charges 14%; invoicing a Calgary client for consulting, 5%. The rules and examples are on how to charge GST/HST. To add or remove the tax from any price, use the GST/HST calculator.
Zero-Rated and Exempt Supplies
Some supplies are 0% in every province (zero-rated: basic groceries, prescription drugs, exports) and some carry no tax at all (exempt: long-term residential rent, most health care, financial services). The difference matters for input tax credits; see input tax credits explained.
Not registered yet? Start with do I need a GST/HST number? Everything else is on the GST/HST guide. Ontario homebuyers looking at HST on a new home can check OntarioHSTRebates.ca.
GST/HST Rate Questions
What is the HST rate in Ontario?
13%, made up of the 5% federal part and an 8% provincial part.
What is the HST rate in Nova Scotia?
14% since April 1, 2025. It was 15% from July 2010 to March 2025.
Which provinces charge HST?
Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%).
Which provinces charge GST only?
Alberta, Yukon, the Northwest Territories and Nunavut charge only the 5% GST. British Columbia, Saskatchewan, Manitoba and Quebec charge 5% GST plus a separate provincial sales tax.
Do I charge my province’s rate or my customer’s?
Generally the rate of the province where the supply is made, which for most sales is where the customer receives the goods or where the customer’s address is.
Sources: CRA, GST/HST calculator (and rates); Place-of-supply rules. Checked October 2026. Rate history is summarized from public announcements; provincial sales taxes in BC, Saskatchewan, Manitoba and Quebec are administered by those provinces and their rates should be confirmed there. Ontario point-of-sale rebate items are examples, not a complete list.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.