GST/HST rates by province
| Province or territory | Tax | Rate |
|---|---|---|
| Ontario | HST | 13% |
| Nova Scotia (from April 1, 2025) | HST | 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST | 15% |
| Alberta, Northwest Territories, Nunavut, Yukon | GST | 5% |
| British Columbia | GST + PST | 5% + 7% |
| Manitoba | GST + RST | 5% + 7% |
| Saskatchewan | GST + PST | 5% + 6% |
| Quebec | GST + QST | 5% + QST (see Revenu Québec) |
How to use this calculator
- Choose the province where the sale is made (usually where your customer is).
- Choose to add tax to a price or take it out of a total that already includes tax.
- Check the provincial sales tax. It's filled in for B.C., Manitoba and Saskatchewan; set it to 0 if it doesn't apply to what you sell.
How it's calculated
Worked examples
What this calculator doesn't cover
- Place-of-supply rules for services sold to customers in other provinces or abroad.
- Zero-rated and exempt supplies, such as basic groceries and most health care.
- The QST rate, which you enter yourself from Revenu Québec.
Frequently asked questions
Do I need to register for GST/HST?
Generally yes, once your taxable sales are more than $30,000 in a single calendar quarter or over four consecutive calendar quarters. Below that you're a "small supplier" and registering is optional.
Which rate do I charge a client in another province?
Usually the rate where your client is. For example, an Alberta freelancer invoicing an Ontario client typically charges 13% HST.
Sources: CRA GST/HST rates, B.C. PST, Manitoba RST, Saskatchewan PST.