Reference · Verified against the CRA
Canada sales tax rates 2026
The federal GST is 5% everywhere. With provincial taxes, the combined rate ranges from 5% in Alberta and the territories to 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
Rates checked · Sources
Current rates
| Province or territory | Type | GST | Provincial | Combined | Since |
|---|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% | Jan 1, 2008 |
| British Columbia | GST + PST | 5% | 7% | 12% | Apr 1, 2013 |
| Manitoba | GST + RST | 5% | 7% | 12% | Jul 1, 2019 |
| New Brunswick | HST | 5% | 10% | 15% | Jul 1, 2016 |
| Newfoundland and Labrador | HST | 5% | 10% | 15% | Jul 1, 2016 |
| Northwest Territories | GST | 5% | — | 5% | Jan 1, 2008 |
| Nova Scotia | HST | 5% | 9% | 14% | Apr 1, 2025 |
| Nunavut | GST | 5% | — | 5% | Jan 1, 2008 |
| Ontario | HST | 5% | 8% | 13% | Jul 1, 2010 |
| Prince Edward Island | HST | 5% | 10% | 15% | Oct 1, 2016 |
| Quebec | GST + QST | 5% | 9.975% | 14.975% | Jan 1, 2013 |
| Saskatchewan | GST + PST | 5% | 6% | 11% | Mar 23, 2017 |
| Yukon | GST | 5% | — | 5% | Jan 1, 2008 |
For HST provinces, “Provincial” is the provincial part of the HST. Rates checked against the CRA on October 12, 2026.
Four kinds of sales tax
GST only (5%) — Alberta, the Northwest Territories, Nunavut and Yukon. HST — Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador, and Prince Edward Island (15%). GST + PST — British Columbia (5% + 7%), Saskatchewan (5% + 6%) and Manitoba (5% + 7% RST). GST + QST — Quebec (5% + 9.975%).
In every case each tax is calculated on the price before tax. See GST vs HST vs PST for how they work in practice.
Rate history by province since 2008
Alberta
- Jan 1, 2008 – now GST 5%
British Columbia
- Apr 1, 2013 – now 12%
- Jul 1, 2010 – Mar 31, 2013 HST 12%
- Jan 1, 2008 – Jun 30, 2010 12%
Manitoba
- Jul 1, 2019 – now 12%
- Jul 1, 2013 – Jun 30, 2019 13%
- Jan 1, 2008 – Jun 30, 2013 12%
New Brunswick
- Jul 1, 2016 – now HST 15%
- Jan 1, 2008 – Jun 30, 2016 HST 13%
Newfoundland and Labrador
- Jul 1, 2016 – now HST 15%
- Jan 1, 2008 – Jun 30, 2016 HST 13%
Northwest Territories
- Jan 1, 2008 – now GST 5%
Nova Scotia
- Apr 1, 2025 – now HST 14%
- Jul 1, 2010 – Mar 31, 2025 HST 15%
- Jan 1, 2008 – Jun 30, 2010 HST 13%
Nunavut
- Jan 1, 2008 – now GST 5%
Ontario
- Jul 1, 2010 – now HST 13%
- Jan 1, 2008 – Jun 30, 2010 13%
Prince Edward Island
- Oct 1, 2016 – now HST 15%
- Apr 1, 2013 – Sep 30, 2016 HST 14%
Quebec
- Jan 1, 2013 – now 14.975%
Saskatchewan
- Mar 23, 2017 – now 11%
- Jan 1, 2008 – Mar 22, 2017 10%
Yukon
- Jan 1, 2008 – now GST 5%
Federal GST
- Jan 1, 2008 – now 5%
- Jul 1, 2006 – Dec 31, 2007 6%
- Jan 1, 1991 – Jun 30, 2006 7%
Frequently asked questions
What is the GST rate in 2026?
Did any sales tax rates change in 2025 or 2026?
What was the GST/HST holiday?
Which provinces charge PST?
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
- Provincial sales tax (PST) in British Columbia — Government of British Columbia
- Retail sales tax (RST) — Government of Manitoba
- Charge and collect the tax — Which rate to charge — Canada Revenue Agency
- Québec sales tax (QST) — Revenu Québec
- Provincial sales tax (PST) — Government of Saskatchewan
- GST/HST tax break for all Canadians (Dec. 14, 2024 – Feb. 15, 2025) — Canada Revenue Agency