How sales tax works in Nova Scotia
Nova Scotia charges 14% harmonized sales tax (HST): the 5% federal GST plus a 9% provincial part, collected as one tax.
The rate dropped from 15% to 14% on April 1, 2025, when the province cut its part from 10% to 9%. Older receipts and guides may still show 15%.
HST is calculated on the price before tax. Multiply by 1.14 to add it, or divide a total by 1.14 to remove it.
How to calculate HST in Nova Scotia
- Step 1
Add HST to a price
Multiply the price before tax by 1.14. For example, $100 × 1.14 = $114.00.
- Step 2
Find the HST on a price
Multiply the price before tax by 0.14. For example, $100 × 0.14 = $14.00.
- Step 3
Remove HST from a total
Divide the tax-included total by 1.14. For example, $114.00 ÷ 1.14 = $100.00 before tax.
Nova Scotia HST on common amounts
Tax and total for purchases taxed at the full 14% rate.
| Before tax | HST 14% | Total |
|---|---|---|
| $1.00 | $0.14 | $1.14 |
| $5.00 | $0.70 | $5.70 |
| $10.00 | $1.40 | $11.40 |
| $20.00 | $2.80 | $22.80 |
| $25.00 | $3.50 | $28.50 |
| $50.00 | $7.00 | $57.00 |
| $75.00 | $10.50 | $85.50 |
| $100.00 | $14.00 | $114.00 |
| $150.00 | $21.00 | $171.00 |
| $200.00 | $28.00 | $228.00 |
| $250.00 | $35.00 | $285.00 |
| $500.00 | $70.00 | $570.00 |
| $750.00 | $105.00 | $855.00 |
| $1,000.00 | $140.00 | $1,140.00 |
| $2,500.00 | $350.00 | $2,850.00 |
| $5,000.00 | $700.00 | $5,700.00 |
What’s taxed and what isn’t
Most goods and services have the full 14%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.
Point-of-sale rebate: only the 5% federal part is charged
- Printed books
- Children's clothing and footwear
- Children's diapers
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 14%
- 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
Nova Scotia sales tax rate history
| Period | Tax | Rate |
|---|---|---|
| Apr 1, 2025 – today | HST (5% + 9%) | 14% |
| Jul 1, 2010 – Mar 31, 2025 | HST (5% + 10%) | 15% |
| Jan 1, 2008 – Jun 30, 2010 | HST (5% + 8%) | 13% |
The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.
Nova Scotia sales tax questions
What is the HST rate in Nova Scotia in 2026?
How do I calculate Nova Scotia HST?
How do I remove HST from a Nova Scotia total?
Which items only have 5% tax in Nova Scotia?
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
- GST/HST statistics tables — historical rates — Canada Revenue Agency
- Charge and collect the tax — Which rate to charge — Canada Revenue Agency
- RC4022 General Information for GST/HST Registrants — Canada Revenue Agency
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency