GST/HST/PST Rates by Province, 2026

The three groups

Canada's sales tax system isn't one flat rate — it's three different structures depending on the province, and the group determines whether you're working with one tax rate or two.

GST only (5%)

• Alberta
• Northwest Territories
• Nunavut
• Yukon

GST plus a separate provincial tax

• British Columbia — GST 5% + PST 7% = 12%
• Manitoba — GST 5% + PST 7% = 12%
• Saskatchewan — GST 5% + PST 6% = 11%
• Quebec — GST 5% + QST 9.975% = 14.975%

HST (a single combined rate)

• New Brunswick — 15%
• Newfoundland and Labrador — 15%
• Nova Scotia — 14%
• Ontario — 13%
• Prince Edward Island — 15%

Which province's rate applies

For most services sold to a client, the tax rate is determined by the client's province, not yours — where the service is used or received, not where you're based.

Whether you're pulling a pre-tax amount out of a total or charging tax forward on an invoice, picking the right rate from 13 provinces and territories by memory is exactly where mistakes creep in — a calculator that looks the rate up for you removes that step entirely.

For charging these rates forward on an invoice rather than pulling them out of a total, see our GST/HST on invoices guide.