Last updated: June 2026
Navigating Canada's sales tax system can be confusing — some provinces charge GST, others levy HST, and a few add PST on top of federal tax. This comprehensive guide breaks down exactly what you'll pay in every province and territory in 2026.
The Goods and Services Tax (GST) is a 5% federal tax applied in all provinces. The Harmonized Sales Tax (HST) combines federal and provincial tax into a single rate in participating provinces (Ontario, Nova Scotia, New Brunswick, PEI, and Newfoundland). Provinces without HST — like British Columbia, Saskatchewan, Manitoba, and Quebec — charge a separate Provincial Sales Tax (PST or QST) in addition to the 5% GST. Alberta and the three territories charge only the 5% GST with no provincial sales tax.
Whether you're a business owner filing returns, a shopper comparing costs across provinces, or simply curious about tax differences, our updated 2026 table below provides the most current rates at a glance. Need to calculate tax on a specific amount? Try our free GST/HST Calculator.
| Province / Territory | GST | PST | HST | Total Tax |
|---|---|---|---|---|
| Ontario | — | — | 13% | 13% |
| British Columbia | 5% | 7.00% | — | 12.00% |
| Alberta | 5% | — | — | 5% |
| Quebec | 5% | 9.975% | — | 14.97% |
| Nova Scotia | — | — | 15% | 15% |
| New Brunswick | — | — | 15% | 15% |
| Manitoba | 5% | 7.00% | — | 12.00% |
| Saskatchewan | 5% | 6.00% | — | 11% |
| PEI | — | — | 15% | 15% |
| Newfoundland | — | — | 15% | 15% |
| Yukon | 5% | — | — | 5% |
| Northwest Territories | 5% | — | — | 5% |
| Nunavut | 5% | — | — | 5% |
Source: Canada Revenue Agency — GST/HST rates
HST provinces (ON, NB, NS, PE, NL) combine federal and provincial tax into a single harmonized rate. GST-only provinces (AB, YT, NT, NU) have no provincial sales tax. BC, SK, MB, and QC charge separate GST + PST/QST.
The GST (Goods and Services Tax) is a 5% federal tax that applies to most goods and services across all Canadian provinces and territories. It's collected by the Canada Revenue Agency (CRA) and applies uniformly regardless of where you are in the country.
The HST (Harmonized Sales Tax) is a blended tax that combines the federal 5% GST with a provincial sales tax into one single rate. In HST provinces — Ontario (13%), Nova Scotia, New Brunswick, PEI, and Newfoundland (all 15%) — consumers pay the HST instead of separate federal and provincial taxes. The CRA collects the HST and transfers the provincial portion back to each province.
The PST (Provincial Sales Tax), sometimes called QST in Quebec or RST in Manitoba, is a separate provincial tax applied on top of the 5% GST. British Columbia charges 7% PST, Saskatchewan 6%, Manitoba 7%, and Quebec 9.975% QST. Unlike HST, PST is administered by each province independently, with its own rules, exemptions, and filing requirements.
Alberta, Yukon, Northwest Territories, and Nunavut share the lowest sales tax rate in Canada at just 5% — the federal GST with no additional provincial tax. Alberta's tax advantage stems from its resource-rich economy, while the territories benefit from federal programs designed to offset the high cost of living in northern communities.
If you're looking to minimize sales tax on a major purchase, these jurisdictions offer the most favorable rates in the country. For comparison, the highest combined tax rate is 15% in the Atlantic HST provinces (Nova Scotia, New Brunswick, PEI, and Newfoundland). Use our GST/HST Calculator to run the numbers, or check our Mortgage Calculator if you're budgeting for a home purchase.