These are the sales tax rates in force in every Canadian province and territory as of September 2026. The GST is 5% everywhere. Combined rates range from 5% in Alberta and the territories to 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. I confirmed each rate against canada.ca on 21 September 2026.
Sales tax rates by province and territory
| Province or territory | Tax type | GST | Provincial | Combined |
|---|---|---|---|---|
| Alberta | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
| Yukon | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| Ontario | HST | 5% | 8% | 13% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| New Brunswick | HST | 5% | 10% | 15% |
| Newfoundland and Labrador | HST | 5% | 10% | 15% |
| Prince Edward Island | HST | 5% | 10% | 15% |
In the HST provinces, the federal and provincial portions are charged together as one tax. The 5% is part of the combined rate, not added on top of it.
Two rates to double-check
Nova Scotia is 14%, not 15%. The rate dropped on 1 April 2025. Some printed material and some calculators still show 15%.
Manitoba charges RST, not PST. Manitoba’s tax is called the Retail Sales Tax. It is 7% and works the same way as a PST. Use the correct name on invoices and in your books.
What tax adds to a $100 sale
| Province or territory | Tax on $100 | Total |
|---|---|---|
| AB · NT · NU · YT | $5.00 | $105.00 |
| Saskatchewan | $11.00 | $111.00 |
| BC · Manitoba | $12.00 | $112.00 |
| Ontario | $13.00 | $113.00 |
| Nova Scotia | $14.00 | $114.00 |
| Quebec | $14.98 | $114.98 |
| NB · NL · PE | $15.00 | $115.00 |
Quebec’s $14.98 is 5% GST ($5.00) plus 9.975% QST ($9.98). Each is charged on the $100, not on each other. Quebec stopped compounding the two in 2013.
A rate doesn’t tell you what is taxable
A rate tells you what to charge on a taxable sale. It does not tell you whether the sale is taxable. Basic groceries are zero-rated. Most health and dental services and long-term residential rent are exempt.
Provinces add their own exceptions. Ontario gives a point-of-sale rebate of its 8% portion on items such as children’s clothing and footwear, printed books, diapers, and prepared food and drinks of $4 or less. The rate on those items is 5%, not 13%. Some items also carry a different provincial rate. BC, for example, charges 10% PST on liquor rather than 7%.
What is taxable also changes. From 1 October 2026, British Columbia charges PST on basic cable, residential landlines and clothing repairs, which were exempt before. A planned PST on accounting, engineering and other professional services has been paused. See BC PST changes on 1 October 2026 for what applies.
Frequently asked questions
What is the sales tax rate in Ontario? 13% HST. That is 5% federal and 8% provincial, charged as a single tax.
Which province has the highest sales tax? New Brunswick, Newfoundland and Labrador, and Prince Edward Island, at 15% HST. Quebec is close behind at 14.975%.
Which provinces have no provincial sales tax? Alberta has none. Neither do the Northwest Territories, Nunavut or Yukon. All four charge only the 5% GST.
Rates change and exemptions are province-specific. Verify anything you are filing against canada.ca and your provincial revenue agency. This is not tax advice.
Every rate here is in the sales tax calculator, with a page for each province showing the breakdown and the date each rate took effect. For what each tax type means, see GST vs HST vs PST vs QST.