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

Province	GST	Provincial tax	Combined
British Columbia	5%	PST 7%	12%
Manitoba	5%	PST 7%	12%
Saskatchewan	5%	PST 6%	11%
Quebec	5%	QST 9.975%	14.975%

Unlike GST/HST, the provincial component here (PST or QST) isn't collected by the CRA — you register and remit it separately, directly with that province's own revenue agency (Revenu Québec for QST, or the provincial finance ministry for BC/MB/SK's PST). And unlike GST/HST, PST in these three provinces applies only to specific, enumerated goods and services rather than broadly — see our GST/HST on invoices guide for which services are actually PST-taxable before assuming a sale needs that second line.

HST (a single combined rate)

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

HST provinces "harmonized" their provincial sales tax with the federal GST decades ago, so there's just one combined rate, collected and administered entirely by the CRA — no separate provincial registration or return.

Which province's rate applies

For most services sold to a client, the tax rate is determined by the client's province (technically, the place of supply), not yours — where the service is used or received, not where you're based. A Manitoba-based freelancer billing an Ontario client generally charges Ontario's 13% HST, not Manitoba's 12% combined rate. Place-of-supply rules get more specific for goods, real property, and certain digital services; when a sale doesn't clearly fit "wherever my client is," check the CRA's place-of-supply guidance rather than guessing.

Taxable, zero-rated, and exempt aren't the same thing

Not everything you might sell falls into a single "taxable" bucket:

• Taxable supplies (the default for most freelance services) get GST/HST charged at the applicable rate above, and you can claim input tax credits (ITCs) — a recovery of the GST/HST you paid on your own business purchases — against them.
• Zero-rated supplies (e.g., basic groceries, many exported services) are taxed at 0% — you charge no tax, but you can still claim ITCs on the related business expenses.
• Exempt supplies (e.g., most health, dental, and financial services) also have no tax charged, but you cannot claim ITCs on expenses used to make them.

For a typical freelancer selling consulting, design, writing, or development services, almost everything you invoice is simply taxable — zero-rating and exemptions mostly matter if you're exporting services to non-residents or working in a specifically exempt field like healthcare.

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.

Common mistakes to avoid

• Using your own province's rate instead of your client's. The rate follows the place of supply, which is usually the client's location, not yours.
• Assuming PST applies everywhere GST does. BC, Manitoba, and Saskatchewan's PST only covers specific categories of goods and services — check before charging it.
• Forgetting QST is a separate registration from GST/HST, even though Quebec businesses often end up registered for both.
• Treating zero-rated and exempt as interchangeable when claiming input tax credits — the ITC eligibility differs even though the customer-facing tax charged (none) looks identical.

Frequently asked questions

Do territories (Yukon, NWT, Nunavut) have their own sales tax on top of GST? No — all three territories charge GST only, at 5%, with no territorial sales tax layered on top.

If I'm registered for GST/HST, am I automatically registered for PST/QST too? No — GST/HST registration is with the CRA; PST (BC/MB/SK) and QST (Quebec) require separate registration with that province's own revenue authority if you make taxable sales there.

Does the rate ever change mid-year? Rates can change, though not often — Nova Scotia's HST rate dropped to 14% effective April 1, 2025, for example. Always confirm the current rate rather than relying on an older article, including this one.

Official sources: CRA – All Rates · CRA – Charge and collect the GST/HST · CRA – GST/HST and place-of-supply rules