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Canadian Sales Taxes — 2026

Canada GST, HST, PST, RST & QST Rates Guide

Current 2026 sales-tax rates for every Canadian province and territory, plus a standard taxable-purchase estimator and current GST/HST registration guidance.

Standard Sales-Tax Estimator

This estimator assumes a standard taxable purchase to which the displayed federal/HST and provincial tax rates apply. Actual tax treatment can differ by product, service, place of supply, exemption, zero-rating and provincial rules.

2026 Canadian sales-tax rates

The table below shows the general published rates for ordinary taxable supplies. It is not a determination that every product or service is taxable at the listed combined percentage.

Province / TerritoryTax structureFederal / HSTProvincial taxCombined standard rate
AlbertaGST only5%0%5%
British ColumbiaGST + PST5%7%12%
ManitobaGST + RST5%7%12%
New BrunswickHST15%0%15%
Newfoundland and LabradorHST15%0%15%
Northwest TerritoriesGST only5%0%5%
Nova ScotiaHST14%0%14%
NunavutGST only5%0%5%
OntarioHST13%0%13%
Prince Edward IslandHST15%0%15%
QuebecGST + QST5%9.975%14.975%
SaskatchewanGST + PST5%6%11%
YukonGST only5%0%5%

GST/HST small-supplier registration

For most businesses, the GST/HST small-supplier threshold is $30,000 of worldwide taxable supplies. The legal result depends on whether the threshold is exceeded in a single calendar quarter or over the relevant four-consecutive-quarter calculation.

SituationGeneral result
Do not exceed $30,000Generally remain a small supplier and are not required to register, although voluntary registration can be available.
Exceed $30,000 in one calendar quarterYou generally cease being a small supplier on the supply that causes you to exceed the threshold and must register and charge GST/HST according to CRA's effective-date rules.
Exceed $30,000 over four consecutive calendar quarters but not in one quarterYou generally cease being a small supplier at the end of the month following the quarter in which the threshold is exceeded and must register under the applicable timing rules.

What happened to the GST/HST Credit in 2026?

The former GST/HST Credit is no longer the current name of the federal benefit. The CRA says it was replaced by the Canada Groceries and Essentials Benefit (CGEB) beginning in July 2026.

Former benefitGST/HST Credit
Current 2026 benefitCanada Groceries and Essentials Benefit (CGEB)
First CGEB payment in 2026July 3, 2026
Payment frequencyQuarterly

Previous GST/HST Credit payments and historical notices can still appear in CRA records, but new benefit payments beginning July 2026 are under the CGEB.

Frequently Asked Questions

The federal GST rate is 5% in the non-participating provinces and territories. Current HST rates are 13% in Ontario, 14% in Nova Scotia, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. British Columbia has 5% GST plus 7% PST, Manitoba 5% GST plus 7% RST, Saskatchewan 5% GST plus 6% PST, and Quebec 5% GST plus 9.975% QST for ordinary taxable supplies to which both taxes apply. Alberta, Yukon, Northwest Territories and Nunavut have 5% GST and no general provincial or territorial sales tax.

Alberta, Yukon, Northwest Territories and Nunavut have the lowest general combined rate for ordinary taxable supplies: 5% GST with no general provincial or territorial sales tax. The actual tax on a particular item can still differ because some supplies are exempt or zero-rated or are subject to special provincial rules.

A simple provincial rate calculation is only an estimate for a standard taxable supply. GST/HST treatment depends on the type of supply and place-of-supply rules, and provincial sales taxes can have their own exemptions, zero-rating, taxable categories and special rules. Quebec QST also has its own legislation and administration.

For most businesses, the small-supplier threshold is $30,000 of worldwide taxable supplies. If you exceed $30,000 in a single calendar quarter, you generally stop being a small supplier on the supply that causes the threshold to be exceeded and must register. There is also a four-consecutive-calendar-quarter test when the threshold is not exceeded in one quarter. Special rules apply to public service bodies and certain other situations.

The GST/HST Credit was replaced by the Canada Groceries and Essentials Benefit (CGEB) beginning in July 2026. The CRA says the former GST/HST Credit was paid for the final time for the January-to-April 2026 period, and CGEB quarterly payments began in July 2026. Previous GST/HST Credit amounts may still appear in tax and benefit records because the former program is part of the payment history.

No. It is a planning estimator using the current standard published rates. It assumes the purchase is an ordinary taxable supply to which the displayed taxes apply. It does not determine the tax treatment of a particular good or service, place-of-supply situation, exemption, rebate or special provincial rule.
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Official Tax Portals

Current standard rates

Ontario13%
Nova Scotia14%
NB / NL / PEI15%
Quebec14.975%
AB / YT / NT / NU5%