GST/HST/PST/QST Calculator (Canada, 2026)
Last updated
Add or extract Canadian sales tax for any of the 13 provinces and territories. Handles HST jurisdictions (ON 13%, NB/NL/PE 15%, NS 14% post-April-2025), GST + PST jurisdictions (BC 12%, SK 11%), GST + RST (MB 12%), GST + QST (QC 14.975% on pre-GST base since 2013), and GST-only territories (AB, NT, NU, YT 5%).
Canada's sales tax landscape is structurally heterogeneous. Five provinces (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island) participate in the Harmonized Sales Tax (HST) — federal + provincial portions administered as a single tax by CRA. Three provinces (British Columbia, Saskatchewan, Manitoba) levy a separate Provincial Sales Tax alongside the federal 5% GST. Quebec runs its own QST through Revenu Québec. Alberta and the three territories have no provincial sales tax — only the federal 5% applies.
Both HST and GST + provincial-tax structures apply the provincial portion to the pre-GST base since January 1, 2013 (when Quebec moved off the piggyback method). The combined calculation is therefore a simple addition for every Canadian jurisdiction in 2026.
How this calculator works
Pre-tax → with-tax:
federal = pre_tax × 0.05
provincial = pre_tax × provincial_rate
with_tax = pre_tax + federal + provincial
With-tax → pre-tax (reverse):
pre_tax = with_tax / (1 + total_rate)
Sources: Excise Tax Act s. 165 (federal GST 5%);
provincial primaries per the
data/sales-tax-2026.json verification block.
Worked examples
- Ontario, $100 pre-tax: $5 GST + $8 provincial =
$113 with-tax - Quebec, $100 pre-tax: $5 GST + $9.98 QST =
$114.98 with-tax - Nova Scotia, $100 pre-tax (post-April-2025): $5 GST + $9 provincial =
$114 with-tax - Alberta, $100 pre-tax: $5 GST =
$105 with-tax - Reverse — Ontario, $113 total: divides through 1.13 →
$100 pre-tax + $13 tax
Frequently asked questions
Why is Quebec's QST shown as 9.975% on the pre-GST base?
Quebec changed its QST methodology on January 1, 2013. Before that date, QST piggybacked on the GST-included amount, producing a higher effective combined rate. Since 2013, QST applies to the pre-GST base — same convention as PST in BC, Manitoba, and Saskatchewan. The combined effective rate is therefore simple addition: 5% GST + 9.975% QST = 14.975%. Calculator computes accordingly. Pre-2013 transactions used the older piggyback method and are out of scope.
Does this account for exempt items?
No. The calculator computes the GENERAL rate for taxable supplies. Many categories are exempt or zero-rated — basic groceries, prescription drugs, residential rent, most child-care services, most financial services, most health and dental services. For those, no GST/HST applies. Some provinces also offer point-of-sale rebates on the provincial portion of HST: Ontario rebates the 8% provincial portion on books, children's clothing and footwear, diapers, qualifying food and beverages, and newspapers — net result, only the 5% federal portion applies. For exact treatment of a specific item, consult CRA's GST/HST treatment guide or your provincial finance ministry.
What changed in Nova Scotia on April 1, 2025?
Nova Scotia reduced the provincial portion of its HST from 10% to 9%, dropping the total HST from 15% to 14%. The change applies to taxable supplies where the HST becomes due (or is paid) on or after April 1, 2025. Transitional rules govern transactions that straddle the date — generally based on when the consideration becomes due. The reduction was announced October 23, 2024 by the Government of Nova Scotia and is the most recent rate change among any of the 13 Canadian sales-tax jurisdictions. (Some web aggregators may still show 15% — verify against the NS Department of Finance primary source if you encounter a discrepancy.)
Which province has the lowest sales tax?
Alberta, Yukon, Northwest Territories, and Nunavut tie at 5% — only the federal GST applies, no provincial sales tax. Saskatchewan is next at 11% (5% GST + 6% PST). British Columbia and Manitoba both at 12%. Ontario at 13% HST. Quebec at 14.975%. Nova Scotia at 14% (recent reduction from 15%). New Brunswick, Newfoundland and Labrador, and PEI tied at 15% — the highest. Note: low or no sales tax doesn't mean low total tax burden — Alberta has higher property taxes and higher income tax than some HST provinces.
Sources
Every figure on this page traces back to a primary Canadian authority. See the complete sources index for the master list.
Verified against Excise Tax Act s. 165 + per-province finance ministries; cross-checked against PwC Worldwide Tax Summaries, Wikipedia (Apr 2026), LedgerLogic, InvoiceMama, WealthNorth + 6 NS-specific firm secondaries on .
Important
This calculator is for informational purposes only. It is not financial, tax, mortgage, or legal advice. Tax rates, mortgage rules, and contribution limits change. Always verify current rules with the relevant Canadian authority and consult a licensed professional before making financial decisions.