HST calculator

How to calculate HST

To calculate HST, multiply the price before tax by the province's HST rate: 0.13 in Ontario, 0.14 in Nova Scotia and 0.15 in New Brunswick, Newfoundland and Labrador and Prince Edward Island.^[cra_rates] The Harmonized Sales Tax is the 5% federal GST and the provincial sales tax combined into one rate, collected by the Canada Revenue Agency.

• HST = price × HST rate
• Total = price × (1 + HST rate)
• Federal part = HST × 5 ÷ rate; the rest is the provincial part

Worked example. A $2,500.00 contract in Ontario carries $325.00 HST, $2,825.00 in total. Of that HST, $125.00 is the federal 5% and $200.00 the Ontario 8%. On $100.00, Ontario HST is $13.00.

Removing HST from a total

To remove HST from a total, divide by 1.13, 1.14 or 1.15. A $1,150.00 receipt from New Brunswick is $1,000.00 plus $150.00 HST. The shortcut many people try, 13% of the total, overstates the tax because it charges tax on the tax. Switch the calculator to "Total paid" and it divides for you; to split several receipts at once for your books, use the reverse HST calculator.

HST Nova Scotia and the other HST rates since 2013

HST rates have changed four times since April 2013, most recently when Nova Scotia cut its rate from 15% to 14% on April 1, 2025.^[cra_rates] Use the right rate for the date of the sale.

The other eight provinces and territories do not use HST. Alberta, the Northwest Territories, Nunavut and Yukon charge only 5% GST; British Columbia, Saskatchewan and Manitoba add a separate provincial sales tax and Quebec adds the QST. Compare every province on the sales tax calculator for Canada or work out GST with PST or QST on the GST calculator.

HST rate in Ontario

The HST rate in Ontario is 13%: 5% federal and 8% provincial, and it has not changed in any period of the CRA's rate table since April 2013.^[cra_rates] Some items carry no HST at all because they are zero-rated or exempt (basic groceries, most residential rent, many health services), so check the item before applying 13%. Businesses with sales above $30,000 must register to charge HST; the small supplier test on the GST calculator page shows when.

Ontario point-of-sale rebate: items taxed at 5%

Some items in Ontario carry only the 5% federal part of HST because the 8% provincial part is rebated at the till: books, children's clothing and footwear, children's car seats and booster seats, diapers, print newspapers and prepared food and drinks totalling $4 or less.^[on_pos] $80 of children's clothing costs $84.00 with $4.00 of tax, not $90.40. Choose Ontario and "Point-of-sale rebate item" in the calculator to price these. If a store charged the full 13% by mistake, you can claim the 8% back from the CRA on form GST189.^[on_pos] Children's clothing means sizes up to girls' 16 and boys' 20; costumes, adult sizes and sports protective gear are excluded.

What an HST receipt must show for a business claim

A business claiming the HST back as an input tax credit needs a receipt with the supplier's name, date and total; from $100 it must also show the supplier's GST/HST number and the tax, and from $500 your name, the payment terms and a description of each item.^[itc_regs] The calculator prints the rule that matches each total. The full table is on the GST calculator page.

Common HST mistakes

• Charging 15% in Nova Scotia after March 31, 2025.
• Applying Ontario's 13% to goods shipped to a customer in a 15% province or a GST-only territory.
• Splitting HST into "GST + PST" lines on an invoice; HST is reported as one amount.
• Charging 13% on children's clothing, diapers or books in Ontario instead of 5%.
• Treating HST collected as income. It belongs to the CRA and is remitted on your GST/HST return.

Households with low and modest incomes get part of the tax back through the quarterly benefit that replaced the GST/HST credit; see the GST payment dates.