Sales tax by province (2026)
Verified against CRA rate tables on .
Quick Answer
Every province charges the 5% federal GST. 5 provinces blend it into a single HST; the rest add their own PST, RST or QST on top; and Yukon and the three territories add nothing at all. Combined rates run from 5% to 15% — a 10-point spread, or $100.00 on a $1,000.00 purchase.
| Province / Territory | Structure | Combined | Tax on $100 |
|---|---|---|---|
| New Brunswick | HST 15% | 15% | $15.00 |
| Newfoundland and Labrador | HST 15% | 15% | $15.00 |
| Prince Edward Island | HST 15% | 15% | $15.00 |
| Quebec | GST 5% + QST 9.975% | 14.975% | $14.98 |
| Nova Scotia | HST 14% | 14% | $14.00 |
| Ontario | HST 13% | 13% | $13.00 |
| British Columbia | GST 5% + PST 7% | 12% | $12.00 |
| Manitoba | GST 5% + RST 7% | 12% | $12.00 |
| Saskatchewan | GST 5% + PST 6% | 11% | $11.00 |
| Alberta | GST 5% only | 5% | $5.00 |
| Northwest Territories | GST 5% only | 5% | $5.00 |
| Nunavut | GST 5% only | 5% | $5.00 |
| Yukon | GST 5% only | 5% | $5.00 |
The three systems
- HST provinces (5): one blended tax collected federally, shown as a single line on the receipt.
- GST + provincial: two separate taxes on the same purchase, each with its own exemption list and its own administration.
- GST only: Alberta, Northwest Territories, Nunavut, Yukon — 5% and nothing more.
Related
- Sales tax calculator — add or remove tax for any province
- Salary after tax by province
- Minimum wage by province
- 2026 key numbers
Frequently Asked Questions
Which province has the highest sales tax in Canada?
New Brunswick at 15%, along with the other Atlantic HST provinces. The lowest is 5% in Yukon and the three territories, which charge the 5% federal GST and no provincial sales tax at all.
What is the difference between GST, HST, PST and QST?
GST is the 5% federal tax charged everywhere. HST is a single blended tax that merges GST with the provincial portion — 5 provinces use it, and the CRA collects it. PST (called RST in Manitoba and QST in Quebec) is a separate provincial tax charged alongside GST, with its own exemption list and its own provincial administration.
Which sales tax applies if I buy from another province?
For delivered goods, the rate of the destination province applies — an online order shipped to Ontario is charged 13% HST even if the seller is in Alberta. If you buy in person while travelling, you pay the rate where the sale happens, with no rebate when you return home.
What is exempt from GST and HST?
Basic groceries, prescription drugs, most medical devices and residential rent are zero-rated or exempt nationwide. Restaurant meals, prepared food and alcohol are taxable. Provincial PST and QST keep separate exemption lists, so an item free of PST may still carry GST, and vice versa.