Sales tax rates by province in Canada
Canada's sales tax is the 5% federal GST everywhere plus, in most provinces, a provincial tax: either merged into a single HST or charged separately as PST, RST or QST.[cra_rates][rq_rates] The table lists every province and territory in November 2026.
| Province or territory | Type | GST/HST | PST/QST/RST | Total |
|---|---|---|---|---|
| Alberta | GST | 5% GST | — | 5% |
| Northwest Territories | GST | 5% GST | — | 5% |
| Nunavut | GST | 5% GST | — | 5% |
| Yukon | GST | 5% GST | — | 5% |
| Saskatchewan | GST + PST | 5% GST | 6% PST | 11% |
| British Columbia | GST + PST | 5% GST | 7% PST | 12% |
| Manitoba | GST + RST | 5% GST | 7% RST | 12% |
| Ontario | HST | 13% HST | — | 13% |
| Nova Scotia | HST | 14% HST | — | 14% |
| Quebec | GST + QST | 5% GST | 9.975% QST | 14.975% |
| New Brunswick | HST | 15% HST | — | 15% |
| Newfoundland and Labrador | HST | 15% HST | — | 15% |
| Prince Edward Island | HST | 15% HST | — | 15% |
Three systems exist side by side. GST only (Alberta and the three territories): 5%. HST (Ontario and the four Atlantic provinces): one combined tax collected by the CRA. GST plus a separate provincial tax: British Columbia PST 7%, Saskatchewan PST 6%, Manitoba retail sales tax 7%, and Quebec sales tax 9.975%, each collected by the province.
QST calculator: Quebec sales tax
Quebec charges 5% GST and 9.975% QST, both on the price before tax, for a combined 14.975%.[rq_rules] On $100 that is $5.00 GST and $9.98 QST, $114.98 in total, the example Revenu Québec uses. Before 2013 the QST was 9.5% charged on a price that already included GST; the rate was raised to 9.975% when GST was taken out of the base, so the effective rate stayed the same.[rq_rates] Choose Quebec in the GST calculator to see each line of a Quebec receipt.
PST calculator: BC, Saskatchewan and Manitoba
The provincial sales tax is 7% in British Columbia, 6% in Saskatchewan and 7% (called retail sales tax) in Manitoba, charged on the price before GST.[cra_rates] A $100 purchase in Saskatchewan is $5.00 GST + $6.00 PST = $111.00. Unlike HST, PST is administered by the province: a business registers separately with the province, and the list of exempt items differs from the GST list.
Example: sales tax on a $35,000 car
On a $35,000 purchase the tax ranges from $1,750.00 in Alberta to $5,250.00 in Prince Edward Island at general rates. Provinces often apply special rules to vehicles (for example, tax on used vehicles bought privately), so treat this as the general-rate figure.
| Province | Rate | Tax | Total |
|---|---|---|---|
| Alberta | 5% | $1,750.00 | $36,750.00 |
| Saskatchewan | 11% | $3,850.00 | $38,850.00 |
| British Columbia | 12% | $4,200.00 | $39,200.00 |
| Quebec | 14.975% | $5,241.25 | $40,241.25 |
| Ontario | 13% | $4,550.00 | $39,550.00 |
| Nova Scotia | 14% | $4,900.00 | $39,900.00 |
| Prince Edward Island | 15% | $5,250.00 | $40,250.00 |
For an HST province, the HST calculator also splits each HST dollar into its federal and provincial parts.
Which province's rate applies?
The rate is set by where the sale is made under the GST/HST place-of-supply rules, not where the seller is. For goods, that is generally where they are delivered; a Toronto store shipping to a customer in Halifax charges Nova Scotia's 14% HST. Services and intangibles have their own rules based on the customer's address; the GST/HST guide sets out each rule with the CRA's examples. Sellers with taxable sales over $30,000 must register; see the small supplier test. Households get part of the tax back through the quarterly benefit listed on the GST payment dates page.
Frequently asked questions
Which province has the lowest sales tax in Canada?
Alberta, Yukon, the Northwest Territories and Nunavut: only the 5% GST.
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador and Prince Edward Island, at 15% HST. Quebec is close at 14.975%.
How do I calculate QST in Quebec?
Multiply the price before tax by 0.09975 for the QST and by 0.05 for the GST. $200 → $10.00 GST + $19.95 QST = $229.95.
What is the PST rate in BC?
7%, charged on the price before GST, for a combined 12% on most goods.