GST/HST Rates by Province in 2026: Full Table, PST and QST, and Which Rate to Charge

Selling across Canada means working with thirteen sales tax regimes that use only five federal-level rates but several different provincial add-ons. This page is for owners, bookkeepers and new sellers who need the current numbers fast and want to get the invoice right: the 2026 GST, HST, PST and QST rate in every province and territory, the date each current rate took effect, the place-of-supply rules that decide which rate goes on an invoice, and worked C$ examples you can check against our GST/HST calculator. Every rate below was checked against the CRA and provincial finance pages in October 2026.

Quick answer

In 2026 Canada charges 5% GST in Alberta, BC, Manitoba, Saskatchewan, Quebec and the territories, and a single HST of 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and PEI. BC, Saskatchewan and Manitoba add their own PST, and Quebec adds QST.

• Highest combined rate: 15% (NB, NL, PEI); lowest: 5% (Alberta and the territories)

• PST: BC 7%, Saskatchewan 6%, Manitoba 7%; Quebec QST 9.975%

• Latest change: Nova Scotia HST fell from 15% to 14% on 1 April 2025

• Charge the rate of the province where the supply is made — usually where the goods go or where your client is

GST, HST, PST and QST rates by province in 2026

Canada layers its sales taxes in three ways. Every province and territory charges the federal Goods and Services Tax. Five provinces have folded their own tax into it to form a single Harmonized Sales Tax. Three provinces run a separate provincial sales tax alongside the GST, and Quebec runs its own value-added tax, the QST. The table shows where each province sits today and when its current combination started.

A few things in that table are worth reading twice. The "combined" figure for BC, Manitoba, Saskatchewan and Quebec is only what the customer pays in total — on the invoice you show two separate taxes, and you remit them to two different governments (except in Quebec, where Revenu Québec collects both). In the HST provinces there is just one tax, one line on the invoice and one return. And the federal portion of every HST rate is the same 5%; only the provincial part differs: 8% in Ontario, 9% in Nova Scotia, and 10% in New Brunswick, Newfoundland and Labrador and PEI.

How each type of sales tax works

GST-only provinces and territories. In Alberta, Yukon, the Northwest Territories and Nunavut you charge 5% GST and nothing else. There is no provincial retail sales tax, which is why Alberta is a popular base for online sellers — but remember that the rate you charge depends on where your customer is, not where your warehouse sits.

HST provinces. Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island are called participating provinces. A registrant charges one HST rate, files one return with the CRA and claims back HST paid on business inputs as input tax credits. Registration is the same GST/HST registration you'd get anywhere else in Canada — there's no separate provincial number.

Tax on a C$100 sale by province (2026)

C$105.00

Alberta and the territories

5% GST

C$113.00

Ontario

13% HST

C$114.00

Nova Scotia

14% HST

C$114.98

Quebec

GST + QST, rounded

C$115.00

NB, NL and PEI

15% HST

GST + PST provinces. British Columbia, Saskatchewan and Manitoba run their own retail sales tax under their own legislation. You register for it separately with the province, it applies to a narrower list of goods and services than the GST, and it isn't recoverable the way GST is: a business usually can't claim back PST paid on its own costs, although some purchases (such as goods bought for resale) are exempt when you give the seller your PST number. The CRA instructs businesses to calculate GST on the price without PST, so the two taxes never compound.

Quebec. Quebec charges the 5% GST plus the 9.975% Quebec Sales Tax. Since 2013 the QST has been calculated on the selling price excluding GST, which is why the combined rate is a clean 14.975% rather than a compounded figure. Businesses located in Quebec register with Revenu Québec for both taxes and file one combined return there; Revenu Québec administers the GST on the CRA's behalf.

When each rate took effect: a short history

Rate pages often list today's numbers without dates, but the date matters every time you issue a credit note, correct an old invoice or deal with a contract that spans a rate change. Under the CRA's transitional rules, the rate that applies is generally the one in force when the tax becomes payable — usually the invoice date or the payment date, whichever is earlier — not the date you signed the contract.

Key GST/HST rate dates

1 Jan 2008

GST cut from 6% to 5%; HST in the Atlantic provinces falls from 14% to 13%

1 Jul 2010

Ontario joins the HST at 13%; Nova Scotia's HST rises to 15%

1 Jan 2013

QST becomes 9.975%, charged on the price without GST instead of compounding on it

1 Apr 2013

BC leaves the HST and reinstates PST; PEI joins the HST at 14%

1 Jul 2016

New Brunswick and Newfoundland and Labrador raise HST to 15%

1 Oct 2016

Prince Edward Island raises HST to 15%

23 Mar 2017

Saskatchewan PST rises from 5% to 6%

1 Jul 2019

Manitoba RST cut from 8% to 7%

1 Apr 2025

Nova Scotia HST cut from 15% to 14%

1 Oct 2026

BC PST extended to accounting, architectural, engineering, security and non-residential real estate services

The older dates in that timeline matter mostly for audits and amended returns, since the CRA can generally reassess back four years. For a business filing in 2026, the dates to have in your software are the Nova Scotia change and, if you sell into BC, the new PST services rules.

What changed recently — and what didn't

Nova Scotia HST is 14%. Nova Scotia reduced the provincial part of its HST from 10% to 9% effective 1 April 2025, reversing part of the 2010 increase that took it from 13% to 15%. Nova Scotia now sits between Ontario and the other Atlantic provinces. Supplies on which tax became payable before 1 April 2025 kept the 15% rate. Plenty of e-commerce plug-ins and printed price lists still show 15%; if you ship goods to Nova Scotia or bill Nova Scotia clients, check that your tax table was updated, because overcharging tax is just as much an error as undercharging it.

The GST/HST holiday is over. The temporary relief that removed GST/HST from children's clothing, toys, books, restaurant meals and some other items ran only from 14 December 2024 to 15 February 2025. Normal rates apply to those items again.

BC's PST on professional services is on hold. BC legislated its 7% PST on accounting, architectural, engineering, security and non-residential real estate services from 1 October 2026, but on 18 September 2026 — less than two weeks before the start — the province paused the expansion and has not set a new date. For now a Vancouver accountant shows only 5% GST on a BC client's bill. Firms that registered early were told to cancel those PST accounts through eTaxBC. Our BC PST guide and BC sole proprietorship guide explain the rest of the BC rules.

No HST or PST rate change in 2026. As of October 2026 we found no change to the GST, any HST rate or any PST/QST rate announced or in force for 2026. Provincial budgets, usually tabled between February and April, are where a new rate would first appear, and the CRA updates its rate table when a participating province changes its share.

Which province's rate do you charge? Place of supply in plain English

The single most common error on Canadian invoices is charging your own province's rate to everyone. The rule is that the rate depends on the place of supply — the province where the sale is treated as made — under Schedule IX of the Excise Tax Act.

Goods. A sale of goods is made in the province where you deliver them or make them available to the buyer. The CRA gives its own example: a Vancouver furniture store that delivers a mattress to a customer in Toronto charges 13% HST, because the place of supply is Ontario. Flip it around — a Winnipeg electronics store selling a laptop to a Halifax customer charges 14% HST if it ships the laptop to Nova Scotia, but 5% GST plus 7% Manitoba RST if the customer picks it up at the Winnipeg counter.

Services. The general rules for services, restated in GST/HST Memorandum 3-3-6 in April 2026, start with the client's address. If you obtain a home or business address in Canada for your client in the normal course of business, the service is supplied in that province. With several addresses, use the one most closely connected with the service — for a corporate client that is usually the contracting address, such as the head office. An email or IP address doesn't count, because it isn't a physical location.

No address. If you never get a Canadian address — a walk-in customer paying cash, for example — you look at where the work is done. The service is made in an HST province only if more than 50% of the Canadian part is performed in participating provinces; otherwise it's a GST-only supply. Tie-break rules then pick a single HST province.

Specific rules override the general ones for services tied to real property (taxed where the property is), many services on goods, passenger transport, freight, telecommunications and intangible property. A renovation contractor from Ontario working on a house in Halifax charges Nova Scotia's 14%, whatever the owner's mailing address.

Which rate goes on the invoice?

Seller based in	Buyer / delivery	What's sold	Tax to charge
Vancouver, BC	Delivered to Toronto	Furniture	13% HST
Winnipeg, MB	Shipped to Halifax	Laptop	14% HST
Winnipeg, MB	Picked up in Winnipeg	Laptop	5% GST + 7% RST
Toronto, ON	Client's office in Calgary	Consulting	5% GST
Calgary, AB	Client's office in Moncton	Bookkeeping	15% HST
Ottawa, ON	House in Halifax	Renovation	14% HST (where the property is)

Vancouver, BC

Buyer / delivery

Delivered to Toronto

What's sold

Furniture

Tax to charge

13% HST

Winnipeg, MB

Buyer / delivery

Shipped to Halifax

What's sold

Laptop

Tax to charge

14% HST

Winnipeg, MB

Buyer / delivery

Picked up in Winnipeg

What's sold

Laptop

Tax to charge

5% GST + 7% RST

Toronto, ON

Buyer / delivery

Client's office in Calgary

What's sold

Consulting

Tax to charge

5% GST

Calgary, AB

Buyer / delivery

Client's office in Moncton

What's sold

Bookkeeping

Tax to charge

15% HST

Ottawa, ON

Buyer / delivery

House in Halifax

What's sold

Renovation

Tax to charge

14% HST (where the property is)

Worked invoices in C$ for four provinces

Here's the same C$2,000 job taxed four ways. The supplier is registered for GST/HST in every case; only the place of supply changes.

1. Ontario client — HST. A Calgary web developer builds a site for a Mississauga retailer whose business address she has on file. Place of supply: Ontario. HST 13% × C$2,000 = C$260; invoice total C$2,260. She reports the C$260 on her GST/HST return even though she lives in Alberta.

2. Alberta client — GST only. The same developer bills an Edmonton client. Place of supply: Alberta. GST 5% × C$2,000 = C$100; total C$2,100.

3. BC client — GST, and maybe PST. For a Victoria client, GST is C$100. Whether BC PST also applies depends on what's sold: custom web development is not one of the newly taxed professional services, but if the invoice included a software licence or taxable goods used in BC, the developer would need to consider BC PST registration. Software is a common trigger, so don't assume "services means no PST" in BC.

4. Quebec client — GST + QST. For a Montreal client, GST is C$100 and QST is 9.975% × C$2,000 = C$199.50, for a total of C$2,299.50. An out-of-province supplier generally collects QST only if registered for it, so many small businesses outside Quebec charge only GST to Quebec business clients — but Quebec has its own registration rules for suppliers outside the province that sell to Quebec consumers, so check with Revenu Québec if you sell there regularly.

Try it — HST on a C$2,000 Ontario invoice

Add TaxRemove Tax

AmountTax Rate

5% GST (AB, NT, NU, YT)13% HST (ON)14% HST (NS)15% HST (NB, NL, PE)11% GST+PST (SK)12% GST+PST (BC, MB)14.975% GST+QST (QC)

Net Amount (Before Tax)$2,000.00

Tax (13%)$260.00

Gross Amount (Including Tax)$2,260.00

Open the full GST/HST Calculator (PDF, save, compare)

To pull the tax out of a tax-included price instead, switch the calculator to Remove Tax. Our step-by-step guide to calculating HST covers reverse calculations, rounding and input tax credits in detail.

PST in BC, Saskatchewan and Manitoba: the separate registration

GST registration doesn't register you for PST. Each PST province has its own act, its own taxable base and its own thresholds, and each runs its own online account: eTaxBC in British Columbia, Saskatchewan's Taxpayer Access Point, and Manitoba's TAXcess. PST applies mostly to goods, software and a defined list of services, and it often has exemptions that don't mirror the GST — for example, many items that are taxable for GST are PST-exempt in one province and taxable in another.

The biggest practical difference is cost recovery. GST and HST paid on business purchases come back to a registrant through input tax credits, so for a GST/HST-registered business the tax is neutral. PST paid on things you consume in your business (office equipment, software for internal use) is generally a real cost. Goods bought for resale are usually exempt from PST when you provide your PST number to the supplier.

BC has a small-seller exemption: a business with no established commercial premises in BC and taxable sales of C$10,000 or less over the past 12 months doesn't have to register. Saskatchewan and Manitoba have their own thresholds and out-of-province seller rules, and all three provinces have extended PST to some online and digital sellers in recent years. If you sell taxable goods or software into a PST province, read that province's registration bulletin before your first sale rather than after a notice arrives.

Quebec's GST + QST in practice

Quebec retailers apply two rates to the same base. Revenu Québec's guidance lets you calculate in two steps (5% GST, then 9.975% QST on the pre-tax price) or in one step using 14.975%. If a cash register can't handle three decimals, Revenu Québec allows 9.97% and 14.97% inside the till, but those rounded rates must not appear on the receipt.

Rounding follows the half-cent rule: a fraction of half a cent or more rounds up to the next cent, and less than half a cent rounds down. You may total all taxable items first and round once, rather than rounding line by line. On a C$100 sale that gives C$5.00 GST and C$9.98 QST (9.975 rounded up), so the customer pays C$114.98.

Rebates and zero-rated items that change the effective rate

The headline rate isn't always what the customer pays. Zero-rated supplies — basic groceries, most prescription drugs, many medical devices and exports — are taxable at 0% in every province, HST or not. Exempt supplies such as long-term residential rent and most health and financial services carry no GST/HST at all.

Ontario adds a point-of-sale rebate of the 8% provincial portion of HST on a list of items, so the shopper pays only the 5% federal part. The Ontario government lists print newspapers, books (including audio books), children's clothing and footwear, children's car seats and booster seats, diapers, and prepared food and drinks when the total price of qualifying items is C$4 or less. A buyer who wasn't given the rebate at the till can claim it with CRA form GST189. Some other participating provinces, Nova Scotia among them, run their own point-of-sale rebates on shorter lists of items, so retailers in the Atlantic provinces should confirm the current list with the CRA before configuring their systems.

Set up your tax rates correctly

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• Load all thirteen province and territory rates into your invoicing or POS system — not just your home province
• Confirm Nova Scotia is set at 14%, not 15%
• Tax goods by delivery address and services by the client's address
• Show GST and PST (or QST) on separate lines where both apply
• Check whether you need PST registration in BC, Saskatchewan or Manitoba
• Flag zero-rated and exempt items so they don't pick up tax

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Common mistakes with provincial rates — and how to fix them

Charging your home rate to out-of-province customers. An Ontario consultant who charges 13% to an Alberta client has overcharged C$80 on every C$1,000. Issue a credit note for the excess and adjust your return; if you undercharged instead, you still owe the correct tax and generally absorb the shortfall unless you can re-invoice.

Using the shipping-from address for goods. The warehouse location doesn't matter. Use the delivery address on the bill of lading or shipping label.

Compounding PST on GST. Outside Quebec's pre-2013 rules, no Canadian sales tax is charged on top of another. GST is calculated on the price before PST, and PST on the price before GST.

Forgetting the date of a rate change. A Nova Scotia invoice dated before 1 April 2025 carried 15%; a credit note issued now against that invoice reverses 15%, not 14%.

Assuming PST registration follows GST registration. They are separate systems. Registering with the CRA does nothing for your BC, Saskatchewan or Manitoba PST obligations, and vice versa.

Official links

• CRA — GST/HST calculator and ratesCurrent and historic rates by province
• CRA — Which rate to chargePlace-of-supply overview with examples
• GST/HST Memorandum 3-3-6 — place of supply for servicesDetailed rules, April 2026
• Ontario — HST point-of-sale rebatesItems that get the 8% rebate
• Revenu Québec — Calculating the taxesGST and QST calculation and rounding
• BC Laws — Provincial Sales Tax ActLegislative changes incl. the paused professional-services sections

What to do next

Start by checking the rate table inside your invoicing software against the table at the top of this page — especially Nova Scotia. Then decide how you capture a client's address so services are taxed in the right province. Use our Canada GST/HST calculator to price a sale in any province, read the GST/HST overview for filing and input tax credits, and if you're not yet registered, our GST registration guide walks through the C$30,000 test and the online application. Before paying a large supplier invoice, confirm its number with the GST/HST registry lookup.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What are the GST/HST rates by province in 2026?

GST is 5% in Alberta, BC, Manitoba, Saskatchewan, Quebec and the three territories. HST is 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. BC (7%), Saskatchewan (6%) and Manitoba (7%) add a separate PST, and Quebec adds 9.975% QST.

Which provinces charge HST?

Five provinces have harmonized their sales tax with the GST: Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island. In those provinces a single HST replaces the GST and there is no separate provincial sales tax. The CRA administers HST, so businesses report it on the same GST/HST return they would use for GST.

Is Nova Scotia HST 14% or 15%?

It is 14%. Nova Scotia cut the provincial part of its HST from 10% to 9% on 1 April 2025, so the combined rate fell from 15% to 14%. Tax that became payable before that date stayed at 15%. If your invoicing or point-of-sale software still charges 15% on Nova Scotia sales, it needs updating.

Do I charge my province's rate or my customer's?

Your customer's, in most cases. The rate depends on where the supply is made. Goods are supplied where you deliver them or make them available, and most services are supplied in the province of the client's home or business address that you obtain. A Calgary business shipping goods to Toronto charges 13% HST, not Alberta's 5% GST.

Do I charge PST on sales to other provinces?

Usually not. PST in BC, Saskatchewan and Manitoba is a separate provincial tax with its own registration rules, and you collect it only when the provincial act requires you to — mainly on taxable goods, software and services delivered or used in that province. Out-of-province sellers can be required to register for BC, Saskatchewan or Manitoba PST, so check each province's rules before selling there regularly.

What is the combined sales tax rate in Quebec?

The combined rate is 14.975%: 5% GST plus 9.975% QST. Both are calculated on the price before tax, so the QST is not charged on the GST. On a C$100 sale the GST is C$5.00 and the QST C$9.98 after rounding, for a total of C$114.98. Revenu Québec administers both taxes for businesses located in Quebec.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 11 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.GST/HST calculator (and rates) — Canada Revenue Agency · accessed 11 October 2026
2. 2.Charge and collect the tax – Which rate to charge — Canada Revenue Agency · accessed 11 October 2026
3. 3.GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services — Canada Revenue Agency · accessed 11 October 2026
4. 4.The 2008 GST/HST Rate Reduction (GI-038) — Canada Revenue Agency · accessed 11 October 2026
5. 5.Harmonized Sales Tax (HST) — Government of Ontario · accessed 11 October 2026
6. 6.HST: Ontario point-of-sale rebates — Government of Ontario · accessed 11 October 2026
7. 7.Calculating the Taxes (GST and QST) — Revenu Québec · accessed 11 October 2026
8. 8.Provincial Sales Tax Act – Table of Legislative Changes — Province of British Columbia · accessed 11 October 2026
9. 9.Budget 2019 – Retail Sales Tax rate reduction (Taxation bulletin) — Manitoba Finance · accessed 11 October 2026
10. 10.Transitional Rules for the Nova Scotia HST Rate Increase (2010) — Nova Scotia Department of Finance · accessed 11 October 2026
11. 11.BC PST on professional services starts October 1 — KPMG in Canada · accessed 11 October 2026
12. 12.Notice 2026-001: Notice to providers of professional services — Province of British Columbia — Ministry of Finance · accessed 12 October 2026
13. 13.Saskatchewan PST rate increase — Borden Ladner Gervais · accessed 11 October 2026