What is the difference between GST, HST and PST in Canada?

GST (Goods and Services Tax) is a federal tax of 5% that applies across Canada. HST (Harmonized Sales Tax) combines the federal GST with the provincial sales tax into a single tax — used in Ontario (13%), New Brunswick, Newfoundland, Nova Scotia and PEI (all 15%). PST (Provincial Sales Tax) is a separate provincial tax charged in addition to GST in BC (7%), Saskatchewan (6%) and Manitoba (7%). Quebec charges QST (9.975%) instead of PST.

Which Canadian province has the lowest sales tax?

Alberta has the lowest total sales tax in Canada at just 5% (federal GST only), as it has no provincial sales tax. The three territories (Yukon, Northwest Territories and Nunavut) also charge only the 5% federal GST with no territorial sales tax.

Do I charge GST or HST on my invoices?

If you are registered for GST/HST and your business is in an HST province (Ontario, New Brunswick, Newfoundland, Nova Scotia, PEI), you charge HST at the combined rate. In GST-only provinces, you charge GST at 5% plus applicable PST. The tax charged is generally based on the province where the goods or services are supplied.

What is Quebec's QST rate?

Quebec's QST (Quebec Sales Tax) rate is 9.975%. Unlike PST in other provinces, QST is administered by Revenu Quebec rather than the CRA. Since 2013, QST is calculated on the sale price before GST, making the effective combined rate approximately 14.975% (5% GST + 9.975% QST).

GST/HST Calculator Canada

Calculate Canadian federal and provincial sales tax by province including GST, HST, PST and QST.

Amount (C$)

Province / Territory

Grand Total

Federal GST (5%)

Provincial Tax

Total Tax

Understanding Canadian Sales Tax (GST/HST/PST)

Canada has a multi-layered sales tax system that varies by province. The federal Goods and Services Tax (GST) of 5% applies nationwide, while provincial taxes differ significantly. Some provinces use a Harmonized Sales Tax (HST) that combines federal and provincial components into a single rate, while others charge a separate Provincial Sales Tax (PST) on top of GST. Quebec has its own Quebec Sales Tax (QST).

How Provincial Tax Works

In HST provinces like Ontario (13%), New Brunswick, Newfoundland, Nova Scotia and PEI (all 15%), businesses collect a single harmonized tax. In GST+PST provinces, both taxes are calculated on the sale price separately. British Columbia charges 5% GST plus 7% PST, Saskatchewan charges 5% GST plus 6% PST, and Manitoba charges 5% GST plus 7% PST. Alberta and the territories charge only the 5% federal GST.

Quebec's Unique System

Quebec administers its own QST at 9.975% through Revenu Quebec rather than the Canada Revenue Agency. Since 2013, QST is calculated on the sale price before GST, making the combined rate approximately 14.975%. Businesses operating in Quebec must register separately for QST in addition to their federal GST registration.

Use this calculator to determine the exact sales tax for any amount in any Canadian province or territory, making it easy to price products, prepare invoices and verify receipts.

This calculator is for informational purposes only and does not constitute financial, tax, or legal advice. Always consult a qualified professional for decisions specific to your situation.

GST/HST Calculator Canada

Understanding Canadian Sales Tax (GST/HST/PST)

How Provincial Tax Works

Quebec's Unique System

Frequently Asked Questions

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