What is the sales tax in Alberta?

Alberta's only general sales tax is the 5% federal GST. Alberta has no provincial sales tax (PST) and doesn't use the harmonized sales tax (HST), so a $100 purchase in Alberta costs $105. It's the lowest sales tax of any province in Canada, matched only by the three territories.

Does Alberta have HST?

No. HST only applies in Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador and PEI (15%). Alberta charges 5% GST. But an Alberta business registered for GST/HST must charge HST when it ships goods to a customer in one of those provinces.

Do Alberta businesses charge GST to customers in other provinces?

They charge the rate of the province the goods are delivered to. That's 5% GST for BC, Saskatchewan, Manitoba, Quebec and the territories, 13% HST for Ontario, 14% for Nova Scotia and 15% for New Brunswick, Newfoundland and Labrador and PEI. All of it goes on one CRA return.

Does an Alberta business ever charge PST?

Only if it registers in a PST province. An Alberta seller shipping to BC must register for BC PST once its BC sales pass $10,000 a year, Saskatchewan expects registration from the first sale, Manitoba usually does too, and Quebec requires QST registration over $30,000 of sales to Quebec consumers.

When does an Alberta business need a GST number?

When its worldwide taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters. US and other export sales count toward that total even though they're zero-rated. Below $30,000 you're a small supplier and can choose whether to register.

Is there any provincial tax in Alberta?

Not a general sales tax. Alberta does have specific levies, such as the 4% tourism levy on hotel and short-term rental stays and taxes on fuel, tobacco and cannabis, but none of them apply to everyday online retail sales.

Alberta Sales Tax: 5% GST, No PST or HST

Alberta’s sales tax is the 5% federal GST, and nothing else: Alberta has no provincial sales tax and no HST. That makes it the lowest-tax province in Canada for shoppers. For Alberta businesses selling online, though, the picture is less simple: GST/HST follows the customer, so an Alberta store charges 13% to 15% HST on orders shipped to Ontario and Atlantic Canada.

Alberta sales tax (2026)	Rate
GST	5%
Provincial sales tax (PST)	None
HST	Not used in Alberta
Total on most purchases	5%

Rate confirmed against the CRA rates page on 1 November 2026. Calculate GST or HST for any province with our GST/HST calculator.

Short answer: register with the CRA once you pass $30,000 in sales, charge 5% GST to Alberta customers, the destination province’s GST or HST to customers elsewhere in Canada, and nothing on exports to the US. Watch for BC, Saskatchewan, Manitoba and Quebec: their provincial taxes can require their own registrations even though Alberta has none.

Alberta sales tax quick facts

	Alberta
Rate	5% GST
Components	Federal GST only
Administered by	Canada Revenue Agency
Registration	GST/HST account with the CRA once over $30,000
Return	GST/HST return, usually annual for small sellers
Provincial registration	None in Alberta
Marketplaces	Etsy, Amazon and eBay collect GST/HST for unregistered sellers
Sellers outside Alberta	Charge 5% GST on goods delivered to Alberta if GST/HST-registered

Why people search for “Alberta HST”

Alberta never joined the HST. The confusion comes from the other direction: once an Alberta business is registered for GST, its single GST/HST account covers HST too, and it has to charge HST on goods delivered to HST provinces. The registration is called “GST/HST” for everyone in Canada, and the tax you charge depends on where the parcel goes, not where you are.

What it means for businesses based in Alberta

Selling to Alberta customers

Charge 5% GST once you’re registered. Nothing provincial to add. Most goods and services are taxable at 5%; basic groceries, prescription drugs and exports are zero-rated, and a short list of services (such as most health care and residential rent) is exempt. See zero-rated vs exempt supplies.

Selling to the rest of Canada

This is where Alberta sellers most often undercharge. Your checkout must use the delivery province’s rate:

Delivery province	You charge (if GST/HST-registered)	Extra registration you may need
Alberta, BC, Manitoba, Quebec, Saskatchewan, territories	5% GST	BC PST, SK PST, MB RST or Quebec QST (see below)
Ontario	13% HST	None
Nova Scotia	14% HST	None
New Brunswick, Newfoundland and Labrador, PEI	15% HST	None

The HST provinces never need a separate registration: their HST goes on your CRA return. The four PST provinces do have their own rules for out-of-province sellers:

BC PST (7%): register once your BC sales pass $10,000 in 12 months. See BC PST.
Saskatchewan PST (6%): no minimum for out-of-province sellers. See Saskatchewan PST.
Manitoba RST (7%): most online sellers outside Manitoba must register. See Manitoba PST.
Quebec QST (9.975%): register once sales to Quebec consumers pass $30,000 in 12 months. See Quebec QST.

Selling across Canada puts all of this in one place.

Selling to the US

Goods shipped to US customers are zero-rated exports: no GST, as long as you keep proof of export, and you still claim back GST on your costs. Those sales do count toward your $30,000 threshold. On the US side, your buyers or you will pay import duty and tariffs: see shipping to the US from Canada.

What it means for sellers outside Alberta

There’s nothing provincial to register for. A GST/HST-registered business anywhere in Canada charges 5% GST on goods delivered to Alberta. An unregistered small supplier charges nothing.

Worked example: a Calgary leather goods shop

Bow Valley Leather makes belts and wallets in Calgary and sells through Shopify. It’s GST/HST-registered. One day’s orders, each a $150 belt-and-wallet set with $15 shipping ($165 taxable):

Delivery address	Tax charged	Customer pays
Edmonton, AB	$8.25 GST (5%)	$173.25
Mississauga, ON	$21.45 HST (13%)	$186.45
Halifax, NS	$23.10 HST (14%)	$188.10
St. John’s, NL	$24.75 HST (15%)	$189.75
Kelowna, BC	$8.25 GST (Bow Valley’s BC sales are under $10,000, so no PST)	$173.25
Portland, US	$0 (zero-rated export)	$165.00

All the GST and HST, $85.80 in total, goes on Bow Valley’s one CRA return. If its BC sales climb past $10,000 in a 12-month period, it registers for BC PST and the Kelowna order would also carry $11.55 PST (7% of $165).

Quick Method for an Alberta seller

A small Alberta business with $400,000 or less in sales can use the Quick Method: it remits 1.8% of tax-included Alberta sales if it mainly resells goods, or 3.6% for services, instead of tracking GST on every purchase. Sales into HST provinces use different remittance rates, so a seller with lots of Ontario or Atlantic customers should compare both methods before electing.

Filing GST from Alberta

Alberta businesses file the standard GST/HST return with the CRA, usually annually when sales are under $1.5 million. Returns must be filed electronically, for example through GST/HST NETFILE. There’s no provincial return.

Edge cases

Tourism levy: Alberta charges a 4% tourism levy on hotel and short-term rental stays. It doesn’t affect online retail.
Shopping trips: buyers from other provinces who pick up in an Alberta store pay 5% GST, because the sale happens in Alberta.
Inventory in another province: if you keep stock in a warehouse in BC, Manitoba or Saskatchewan, you’ll need that province’s sales tax registration whatever your sales level.