How sales tax works in Ontario
Ontario charges 13% harmonized sales tax (HST): the 5% federal GST plus an 8% provincial part, collected as one tax. Ontario has used HST since July 1, 2010; before that it charged GST plus an 8% retail sales tax.
HST is calculated on the price before tax. Multiply by 1.13 to add it, or divide a total by 1.13 to remove it.
Some purchases get a point-of-sale rebate of the 8% provincial part, so only 5% is charged — for example children’s clothing and prepared food or drinks costing $4 or less.
How to calculate HST in Ontario
- Step 1
Add HST to a price
Multiply the price before tax by 1.13. For example, $100 × 1.13 = $113.00.
- Step 2
Find the HST on a price
Multiply the price before tax by 0.13. For example, $100 × 0.13 = $13.00.
- Step 3
Remove HST from a total
Divide the tax-included total by 1.13. For example, $113.00 ÷ 1.13 = $100.00 before tax.
Ontario HST on common amounts
Tax and total for purchases taxed at the full 13% rate.
| Before tax | HST 13% | Total |
|---|---|---|
| $1.00 | $0.13 | $1.13 |
| $5.00 | $0.65 | $5.65 |
| $10.00 | $1.30 | $11.30 |
| $20.00 | $2.60 | $22.60 |
| $25.00 | $3.25 | $28.25 |
| $50.00 | $6.50 | $56.50 |
| $75.00 | $9.75 | $84.75 |
| $100.00 | $13.00 | $113.00 |
| $150.00 | $19.50 | $169.50 |
| $200.00 | $26.00 | $226.00 |
| $250.00 | $32.50 | $282.50 |
| $500.00 | $65.00 | $565.00 |
| $750.00 | $97.50 | $847.50 |
| $1,000.00 | $130.00 | $1,130.00 |
| $2,500.00 | $325.00 | $2,825.00 |
| $5,000.00 | $650.00 | $5,650.00 |
What’s taxed and what isn’t
Most goods and services have the full 13%. 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 (not e-books, magazines or colouring books)
- Children's clothing and footwear
- Children's diapers
- Children's car seats and booster seats
- Qualifying print newspapers
- Prepared food and drinks totalling $4 or less before tax (not alcohol)
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 13%
- 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
Ontario sales tax rate history
| Period | Tax | Rate |
|---|---|---|
| Jul 1, 2010 – today | HST (5% + 8%) | 13% |
| Jan 1, 2008 – Jun 30, 2010 | GST 5% + RST 8% Ontario charged an 8% retail sales tax before HST | 13% |
The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.
Ontario sales tax questions
What is the HST rate in Ontario?
How do I calculate HST in Ontario?
How do I take HST off a total in Ontario?
What items only have 5% HST in Ontario?
Is there HST on groceries in Ontario?
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
- RC4022 General Information for GST/HST Registrants — Canada Revenue Agency
- GI-064 Ontario point-of-sale rebate on prepared food and beverages — Canada Revenue Agency
- GI-063 Point-of-sale rebate on children's goods — Canada Revenue Agency
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency