How sales tax works in Alberta
Alberta is the only province with no provincial sales tax, so the 5% federal Goods and Services Tax (GST) is the only sales tax on most purchases. The three territories work the same way.
GST is charged on the price before tax. To add it, multiply the price by 1.05. To find the price before tax from a receipt total, divide the total by 1.05.
Some purchases have no GST at all: basic groceries and prescription drugs are zero-rated, and services such as long-term rent and most health care are exempt.
How to calculate GST in Alberta
- Step 1
Add GST to a price
Multiply the price before tax by 1.05. For example, $100 × 1.05 = $105.00.
- Step 2
Find the tax on a price
Multiply the price before tax by 0.05. For example, $100 × 0.05 = $5.00.
- Step 3
Remove GST from a total
Divide the tax-included total by 1.05. For example, $105.00 ÷ 1.05 = $100.00 before tax.
Alberta GST on common amounts
Tax and total for purchases taxed at the full 5% rate.
| Before tax | GST 5% | Total |
|---|---|---|
| $1.00 | $0.05 | $1.05 |
| $5.00 | $0.25 | $5.25 |
| $10.00 | $0.50 | $10.50 |
| $20.00 | $1.00 | $21.00 |
| $25.00 | $1.25 | $26.25 |
| $50.00 | $2.50 | $52.50 |
| $75.00 | $3.75 | $78.75 |
| $100.00 | $5.00 | $105.00 |
| $150.00 | $7.50 | $157.50 |
| $200.00 | $10.00 | $210.00 |
| $250.00 | $12.50 | $262.50 |
| $500.00 | $25.00 | $525.00 |
| $750.00 | $37.50 | $787.50 |
| $1,000.00 | $50.00 | $1,050.00 |
| $2,500.00 | $125.00 | $2,625.00 |
| $5,000.00 | $250.00 | $5,250.00 |
What’s taxed and what isn’t
Most goods and services have the full 5%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.
Zero-rated everywhere in Canada (0% GST/HST)
- Basic groceries such as milk, bread, eggs, vegetables and meat
- Prescription drugs and drug-dispensing fees
- Many medical devices, such as hearing aids and artificial teeth
- Feminine hygiene products
- Most agricultural and fishery products
- Exports of goods and many services to non-residents
Taxed at the full 5%
- Clothing and footwear for adults
- Soft drinks, candy and snack foods
- Restaurant meals and take-out
- Hotel rooms
- Haircuts, car repairs and most other services
- Legal and accounting services
Good to know in 2026
- Hotel and short-term rental stays in Alberta also carry a separate provincial tourism levy. It is not a sales tax and is not included in this calculator.
Alberta sales tax rate history
| Period | Tax | Rate |
|---|---|---|
| Jan 1, 2008 – today | GST only | 5% |
The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.
Alberta sales tax questions
Does Alberta have PST?
How do I calculate GST in Alberta?
How do I take GST off a total in Alberta?
Do I pay GST on groceries in Alberta?
Is there GST on a used car bought privately in Alberta?
Related tools
Other provinces and territories
- Alberta AB 5% GST
- British Columbia BC 12% GST + PST
- Manitoba MB 12% GST + RST
- New Brunswick NB 15% HST
- Newfoundland and Labrador NL 15% HST
- Northwest Territories NT 5% GST
- Nova Scotia NS 14% HST
- Nunavut NU 5% GST
- Ontario ON 13% HST
- Prince Edward Island PE 15% HST
- Quebec QC 14.975% GST + QST
- Saskatchewan SK 11% GST + PST
- Yukon YT 5% GST
Sources
Checked against these official sources on . How we calculate
- GST/HST calculator (and rates) — Canada Revenue Agency
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency