GST/HST rates in Canada
Canada does not have one sales tax rate — it has thirteen. Five provinces fold the federal tax into a single Harmonized Sales Tax, the rest charge the federal GST of 5% and then add a provincial sales tax on top at their own rate. Which rate you charge depends on the place of supply, meaning where the customer receives the sale, not where your business is.
| Rate | Applies to |
|---|---|
| 5% | GST only — Alberta, BC, Manitoba, Saskatchewan, Quebec, and the three territories (a separate provincial tax may also apply) |
| 13% | HST — Ontario |
| 14% | HST — Nova Scotia (reduced from 15%) |
| 15% | HST — New Brunswick, Newfoundland and Labrador, Prince Edward Island |
Two things almost every Canadian sales-tax calculator gets wrong
1. GST is not charged on top of PST. The CRA's instruction is explicit: where provincial sales tax applies at the place of supply, you calculate the GST on the price without the PST. The two taxes sit side by side on the net price; they do not compound. On a $100 item in British Columbia that is $5 GST + $7 PST = $112, not $5 GST charged on $107. Get this wrong and you overcharge every BC, Manitoba and Saskatchewan customer.
2. Nova Scotia is 14%, not 15%. Nova Scotia's HST was reduced and the CRA rate table now shows 14%, with separate transitional rules for supplies that straddle the change. Any calculator, invoice template or spreadsheet still carrying 15% for Nova Scotia is charging customers a percentage point too much.
The full CRA table, which is what this calculator uses: Alberta, Northwest Territories, Nunavut and Yukon 5% GST with no provincial tax; British Columbia and Manitoba 5% + 7% PST; Saskatchewan 5% + 6% PST; Quebec 5% + 9.975% QST; Ontario 13% HST; Nova Scotia 14% HST; New Brunswick, Newfoundland and Labrador and Prince Edward Island 15% HST. Basic groceries are zero-rated at 0% everywhere in Canada.
Adding GST/HST
To add GST/HST to a net (pre-tax) price at the standard rate: gross = net × 1.05. The GST/HST is 5% of the net amount.
Removing GST/HST
To find the GST/HST already inside a gross (GST/HST-inclusive) price: net = gross ÷ 1.05, then GST/HST = gross − net. Equivalently, the GST/HST is 5 ⁄ 105 of the gross — so on a 13% Ontario total the HST is 13/113 of the gross, not 13% of it.
Frequently asked questions
What is the Canada GST/HST rate?
The standard rate is 5%, with 3 other rates in force (13%, 14%, 15%) for the categories listed above. Select the rate for your place of supply above — Ontario 13%, Nova Scotia 14%, New Brunswick / Newfoundland and Labrador / PEI 15%, and 5% federal GST everywhere else.
Why is 5% of the gross price the wrong answer?
Because GST/HST is charged on the net price, not on the total. On a $100 gross amount at 5%, the GST/HST is $4.76, not $5.00 — the net is $95.24. Use the "Remove GST/HST" mode above and the calculator does it for you.
Does this include provincial sales tax (PST/QST)?
No — it calculates GST or HST only. In British Columbia, Manitoba, Saskatchewan and Quebec you must add the provincial tax separately, and remember the CRA rule above: calculate the GST on the price before the provincial tax, not after it.
Which rate do I charge a customer in another province?
The rate of the place of supply — broadly, where the customer receives the goods or services, not where you are. A business in Alberta shipping to Ontario generally charges Ontario's 13% HST.
More Canada calculators
This calculator uses GST/HST rates published by the Canada Revenue Agency and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from the Canada Revenue Agency.