Sales Tax by Province in Canada (2026 Rates)
Short answer: sales tax in Canada ranges from 5% in Alberta and the territories to 15% in New Brunswick, Newfoundland and Labrador, and PEI. Every province charges the 5% federal GST. Five provinces fold it into a single HST, and four charge a separate provincial sales tax on top. If you sell online, the rate that matters is the one in the province where your customer receives the order.
These are the rates in force on 1 November 2026, from the CRA and the provincial finance ministries.
Sales tax rates by province and territory (2026)
Section titled “Sales tax rates by province and territory (2026)”| Province or territory | GST | Provincial tax | HST | Total rate | Provincial tax run by |
|---|---|---|---|---|---|
| Alberta | 5% | — | — | 5% | — |
| British Columbia | 5% | PST 7% | — | 12% | BC Ministry of Finance (eTaxBC) |
| Manitoba | 5% | RST 7% | — | 12% | Manitoba Finance (TAXcess) |
| New Brunswick | — | — | 15% | 15% | CRA, as HST |
| Newfoundland and Labrador | — | — | 15% | 15% | CRA, as HST |
| Northwest Territories | 5% | — | — | 5% | — |
| Nova Scotia | — | — | 14% | 14% | CRA, as HST |
| Nunavut | 5% | — | — | 5% | — |
| Ontario | — | — | 13% | 13% | CRA, as HST |
| Prince Edward Island | — | — | 15% | 15% | CRA, as HST |
| Quebec | 5% | QST 9.975% | — | 14.975% | Revenu Québec |
| Saskatchewan | 5% | PST 6% | — | 11% | Saskatchewan Ministry of Finance (SETS) |
| Yukon | 5% | — | — | 5% | — |
A few points the table can’t show:
- HST is one tax. In the five HST provinces you charge a single rate and report it on your CRA GST/HST return. There’s no separate provincial registration.
- PST, RST and QST are separate taxes. They have their own registrations, returns and lists of what’s taxable. They aren’t charged on the GST, so the total is a simple sum: $100 in Manitoba is $5 GST + $7 RST = $112.
- Quebec runs the GST too. Most businesses based in Quebec register for and file both GST and QST with Revenu Québec rather than the CRA.
- Not everything is taxed at the full rate. Basic groceries and exports are zero-rated for GST/HST, and each PST province has its own exemptions. See zero-rated vs exempt supplies.
To work out the tax on any amount, or take it back out of a tax-included price, use the GST/HST calculator.
Which rate do you charge? Place of supply
Section titled “Which rate do you charge? Place of supply”If you’re registered for GST/HST, you charge the rate of the province where the supply is made. For goods you ship, that’s the province where the order is delivered. It doesn’t matter where you’re based, where your warehouse is or where the customer lives if they ship to another address.
| You’re registered for… | Customer’s delivery address | You charge |
|---|---|---|
| GST/HST only | Ontario | 13% HST |
| GST/HST only | Nova Scotia | 14% HST |
| GST/HST only | New Brunswick, Newfoundland and Labrador, PEI | 15% HST |
| GST/HST only | Alberta, BC, Manitoba, Quebec, Saskatchewan, territories | 5% GST |
| GST/HST and BC PST | British Columbia | 5% GST + 7% PST |
| GST/HST and Quebec QST | Quebec | 5% GST + 9.975% QST |
| Not registered (small supplier) | Anywhere in Canada | Nothing |
| Any | Outside Canada (for example, the US) | 0%, zero-rated export |
For digital products and services sold to consumers, the province is generally based on the customer’s address. Any shipping or delivery charge you add to an order is taxed at the same GST/HST rate as the goods.
Provincial sales tax is different: you only charge it in a province where you hold a PST, RST or QST registration. Whether you must register depends on how much you sell there. Selling across Canada explains the thresholds for BC, Saskatchewan, Manitoba and Quebec.
Worked example: one $100 order shipped to every province
Section titled “Worked example: one $100 order shipped to every province”Prairie Thread is a quilting supply shop in Edmonton with a WooCommerce store. It’s registered for GST/HST but not for any provincial sales tax. A customer orders $100 of fabric (shipping included in the price, to keep it simple). Here’s what Prairie Thread charges depending on where the parcel goes:
| Delivered to | Tax Prairie Thread charges | Customer pays | What Prairie Thread remits to the CRA |
|---|---|---|---|
| Alberta, Yukon, NWT, Nunavut | 5% GST = $5.00 | $105.00 | $5.00 |
| British Columbia | 5% GST = $5.00 | $105.00 | $5.00 |
| Saskatchewan | 5% GST = $5.00 | $105.00 | $5.00 |
| Manitoba | 5% GST = $5.00 | $105.00 | $5.00 |
| Quebec | 5% GST = $5.00 | $105.00 | $5.00 |
| Ontario | 13% HST = $13.00 | $113.00 | $13.00 |
| Nova Scotia | 14% HST = $14.00 | $114.00 | $14.00 |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST = $15.00 | $115.00 | $15.00 |
| Seattle, USA | 0% (export) | $100.00 | $0 |
The same order would be $7.00 more to a BC customer ($112.00 in total) if Prairie Thread registered for BC PST, $9.98 more to Quebec ($114.98) with a QST registration, and $6.00 more to Saskatchewan ($111.00) with a Saskatchewan PST licence. Without those registrations it can’t charge them, but it may be required to register: that’s what decides whether it should.
Two takeaways for an Alberta seller:
- Being in a GST-only province doesn’t make your sales 5%. Once you’re registered, every order into Ontario or Atlantic Canada carries HST at the higher rate, and your store has to charge it.
- Price tax-exclusive, or check your margins. If you show one tax-included price everywhere, your margin shrinks on orders to the 15% provinces.
Canada sales tax rate history
Section titled “Canada sales tax rate history”Rates have been stable for a decade, with one recent change:
| Date | Change |
|---|---|
| 1 January 2008 | GST cut from 6% to 5% |
| 1 July 2010 | Ontario and BC adopt HST (13% and 12%) |
| 1 January 2013 | Quebec QST set at 9.975%, no longer charged on GST |
| 1 April 2013 | BC leaves HST and brings back 7% PST; PEI adopts HST at 14% |
| 1 July 2016 | New Brunswick and Newfoundland and Labrador raise HST to 15% |
| 1 October 2016 | PEI raises HST to 15% |
| 1 July 2019 | Manitoba RST cut from 8% to 7% |
| 1 April 2025 | Nova Scotia HST cut from 15% to 14% |
The temporary GST/HST holiday on selected items (14 December 2024 to 15 February 2025) has ended and doesn’t affect current rates.
Provincial taxes in brief
Section titled “Provincial taxes in brief”- Ontario HST, 13%. 5% federal plus 8% provincial. Point-of-sale rebates remove the 8% on items like children’s clothing, diapers and printed books.
- BC PST, 7%. Out-of-province sellers register once BC sales pass $10,000 in 12 months. Software, including SaaS, is taxable.
- Quebec QST, 9.975%. Canadian sellers outside Quebec register under the simplified system once Quebec consumer sales pass $30,000 in 12 months.
- Saskatchewan PST, 6%. No minimum for out-of-province sellers who deliver into Saskatchewan.
- Manitoba PST (RST), 7%. A $30,000 small business exception exists, but most sellers based outside Manitoba can’t use it.
- Alberta, 5% GST only. No PST, but Alberta sellers still charge HST on orders shipped to HST provinces.
- Atlantic HST: Nova Scotia 14%, New Brunswick 15%, Newfoundland and Labrador 15%, PEI 15%.
- Yukon, Northwest Territories and Nunavut: 5% GST only. No territorial sales tax.
Official sources
Section titled “Official sources”- CRA: GST/HST rates by province
- BC: Register to collect PST
- Saskatchewan: Provincial sales tax
- Manitoba: Bulletin 004, Information for vendors
- Revenu Québec: QST registration for suppliers outside Québec