What are the GST/HST rates in each Canadian province?

Canada has two types of sales tax: GST (federal) at 5%, and HST (Harmonized Sales Tax) in provinces that have combined their provincial sales tax with the federal GST. | Province/Territory | Tax Type | Rate | |---|---|---| | Ontario | HST | 13% | | Nova Scotia | HST | 15% | | New Brunswick | HST | 15% | | Newfoundland & Labrador | HST | 15% | | PEI | HST | 15% | | British Columbia | GST + PST | 5% + 7% = 12% | | Alberta | GST only | 5% | | Saskatchewan | GST + PST | 5% + 6% = 11% | | Manitoba | GST + RST | 5% + 7% = 12% | | Quebec | GST + QST | 5% + 9.975% = 14.975% | | Territories (YK, NT, NU) | GST only | 5% | For HST provinces, you charge and remit HST as a single amount. For other provinces, federal GST and provincial PST/QST are administered separately.

  • Alberta is the only province with GST only (5%) — no provincial sales tax
  • HST provinces (ON, NS, NB, NL, PEI): single combined rate of 13–15%
  • BC, SK, MB: separate federal GST (5%) + provincial tax (6–7%)
  • Quebec: GST (5%) + QST (9.975%) administered separately
  • You charge the rate applicable to where your customer is located

Related Questions

  • When do I need to register for GST/HST in Canada?
  • How do I file my GST/HST return in Canada?
  • What are Input Tax Credits (ITCs) and how do I claim them?