Sales Tax by Province 2026
Complete guide to Canadian sales tax rates by province and territory.
Sales Tax Rates by Province
| Province/Territory | GST | PST/QST | Total Rate | Tax Type |
|---|---|---|---|---|
| Alberta | 5% | 0% | 5% | GST only |
| British Columbia | 5% | 7% | 12% | GST + PST |
| Manitoba | 5% | 7% | 12% | GST + RST |
| New Brunswick | 5% | 10% | 15% | HST |
| Newfoundland & Labrador | 5% | 10% | 15% | HST |
| Northwest Territories | 5% | 0% | 5% | GST only |
| Nova Scotia | 5% | 10% | 15% | HST |
| Nunavut | 5% | 0% | 5% | GST only |
| Ontario | 5% | 8% | 13% | HST |
| Prince Edward Island | 5% | 10% | 15% | HST |
| Quebec | 5% | 9.975% | 14.975% | GST + QST |
| Saskatchewan | 5% | 6% | 11% | GST + PST |
| Yukon | 5% | 0% | 5% | GST only |
Provinces Ranked by Sales Tax
| Rank | Province | Total Rate |
|---|---|---|
| 1 (Lowest) | Alberta, Territories | 5% |
| 2 | Saskatchewan | 11% |
| 3 | BC, Manitoba | 12% |
| 4 | Ontario | 13% |
| 5 | Quebec | 14.975% |
| 6 (Highest) | Atlantic Provinces | 15% |
Tax on $100 Purchase by Province
| Province | Tax Amount | Total Price |
|---|---|---|
| Alberta | $5.00 | $105.00 |
| Saskatchewan | $11.00 | $111.00 |
| BC | $12.00 | $112.00 |
| Manitoba | $12.00 | $112.00 |
| Ontario | $13.00 | $113.00 |
| Quebec | $14.98 | $114.98 |
| Atlantic | $15.00 | $115.00 |
HST vs GST+PST
HST Provinces (Single Tax)
- Ontario (13%)
- Nova Scotia (15%)
- New Brunswick (15%)
- PEI (15%)
- Newfoundland (15%)
One combined tax, administered federally.
GST + PST Provinces (Separate Taxes)
- British Columbia (5% + 7%)
- Saskatchewan (5% + 6%)
- Manitoba (5% + 7%)
- Quebec (5% + 9.975% QST)
Two separate taxes, PST administered provincially.
GST Only (No Provincial Tax)
- Alberta
- Yukon
- Northwest Territories
- Nunavut
Provincial Tax Pages
Detailed information for each province:
- Ontario Sales Tax (13% HST)
- Alberta Sales Tax (5% GST)
- British Columbia Sales Tax (12%)
- Quebec Sales Tax (14.975%)
- Manitoba Sales Tax (12%)
- Saskatchewan Sales Tax (11%)
- Nova Scotia Sales Tax (15% HST)
- New Brunswick Sales Tax (15% HST)
- PEI Sales Tax (15% HST)
- Newfoundland Sales Tax (15% HST)
Universal Exemptions Across Canada
These items are exempt from GST/HST everywhere:
| Category | Examples |
|---|---|
| Basic groceries | Bread, milk, produce, meat |
| Prescription drugs | With valid prescription |
| Medical devices | Wheelchairs, hearing aids |
| Health services | Doctor, dental, physio |
| Childcare services | Daycare |
| Residential rent | Monthly rental |
| Used residential homes | Resale property |
Related Pages
- Sales Tax Calculator
- GST/HST Calculator
- Reverse Sales Tax Calculator
- Car Sales Tax Canada
- GST/HST Payment Dates
Decision framework
A strong hub helps readers choose a path quickly instead of reading every article linearly. Start by mapping your situation, time horizon, and risk tolerance, then pick the relevant subtopic branch.
| Decision input | What to clarify first |
|---|---|
| Time horizon | Immediate action, this year, or long-term planning |
| Financial impact | High-stakes decision or low-stakes optimization |
| Complexity level | Simple setup, moderate comparison, or advanced strategy |
| Evidence needed | Rule-of-thumb decision or data-backed model |
When the decision has tax, legal, or debt implications, prioritize the framework articles first and then move into specific calculators and implementation guides.
Implementation checklist
Use this checklist to translate research into execution:
- Define the exact outcome you are trying to achieve.
- Collect baseline numbers before changing strategy.
- Compare at least two practical options using the same assumptions.
- Document your final decision and next review date.
- Revisit after any major income, family, rate, or policy change.
Most mistakes come from skipping the baseline and jumping directly to action. A documented process improves decision quality and reduces costly reversals.
Common mistakes and how to avoid them
| Common mistake | Better approach |
|---|---|
| Chasing one metric in isolation | Evaluate full cash-flow, tax, and risk impact |
| Using generic assumptions | Adapt inputs to your province, income, and timeline |
| Delaying implementation too long | Start with a conservative version and refine quarterly |
| Ignoring downside scenarios | Test best case, base case, and stress case |
A hub page should function like a control panel: clear sequencing, practical ranges, and explicit trade-offs for real-world decisions.
Tracking metrics that matter
Track a small set of indicators so you can adjust early:
- Net monthly cash-flow impact n- Effective tax rate or fee drag where relevant
- Debt and savings progress against target timeline
- Risk exposure (rate sensitivity, concentration, liquidity)
- Decision review cadence (monthly, quarterly, annually)
If the chosen strategy underperforms for two consecutive review periods, reassess assumptions before adding complexity.
Annual review cadence
A structured annual review keeps Sales Tax by Province Canada 2026 | GST, HST, PST Rates current and actionable:
| Review window | Priority actions |
|---|---|
| Q1 | Update limits, rates, and policy changes |
| Q2 | Rebalance plans based on year-to-date progress |
| Q3 | Stress-test assumptions for next year |
| Q4 | Execute deadline-sensitive actions and optimize carry-forward items |
This cadence turns one-time reading into an operating system for better long-term outcomes.
Decision framework
A strong hub helps readers choose a path quickly instead of reading every article linearly. Start by mapping your situation, time horizon, and risk tolerance, then pick the relevant subtopic branch.
| Decision input | What to clarify first |
|---|---|
| Time horizon | Immediate action, this year, or long-term planning |
| Financial impact | High-stakes decision or low-stakes optimization |
| Complexity level | Simple setup, moderate comparison, or advanced strategy |
| Evidence needed | Rule-of-thumb decision or data-backed model |
When the decision has tax, legal, or debt implications, prioritize the framework articles first and then move into specific calculators and implementation guides.
Implementation checklist
Use this checklist to translate research into execution:
- Define the exact outcome you are trying to achieve.
- Collect baseline numbers before changing strategy.
- Compare at least two practical options using the same assumptions.
- Document your final decision and next review date.
- Revisit after any major income, family, rate, or policy change.
Most mistakes come from skipping the baseline and jumping directly to action. A documented process improves decision quality and reduces costly reversals.
Common mistakes and how to avoid them
| Common mistake | Better approach |
|---|---|
| Chasing one metric in isolation | Evaluate full cash-flow, tax, and risk impact |
| Using generic assumptions | Adapt inputs to your province, income, and timeline |
| Delaying implementation too long | Start with a conservative version and refine quarterly |
| Ignoring downside scenarios | Test best case, base case, and stress case |
A hub page should function like a control panel: clear sequencing, practical ranges, and explicit trade-offs for real-world decisions.
Tracking metrics that matter
Track a small set of indicators so you can adjust early:
- Net monthly cash-flow impact n- Effective tax rate or fee drag where relevant
- Debt and savings progress against target timeline
- Risk exposure (rate sensitivity, concentration, liquidity)
- Decision review cadence (monthly, quarterly, annually)
If the chosen strategy underperforms for two consecutive review periods, reassess assumptions before adding complexity.
Annual review cadence
A structured annual review keeps Sales Tax by Province Canada 2026 | GST, HST, PST Rates current and actionable:
| Review window | Priority actions |
|---|---|
| Q1 | Update limits, rates, and policy changes |
| Q2 | Rebalance plans based on year-to-date progress |
| Q3 | Stress-test assumptions for next year |
| Q4 | Execute deadline-sensitive actions and optimize carry-forward items |
This cadence turns one-time reading into an operating system for better long-term outcomes.
Decision framework
A strong hub helps readers choose a path quickly instead of reading every article linearly. Start by mapping your situation, time horizon, and risk tolerance, then pick the relevant subtopic branch.
| Decision input | What to clarify first |
|---|---|
| Time horizon | Immediate action, this year, or long-term planning |
| Financial impact | High-stakes decision or low-stakes optimization |
| Complexity level | Simple setup, moderate comparison, or advanced strategy |
| Evidence needed | Rule-of-thumb decision or data-backed model |
When the decision has tax, legal, or debt implications, prioritize the framework articles first and then move into specific calculators and implementation guides.
Implementation checklist
Use this checklist to translate research into execution:
- Define the exact outcome you are trying to achieve.
- Collect baseline numbers before changing strategy.
- Compare at least two practical options using the same assumptions.
- Document your final decision and next review date.
- Revisit after any major income, family, rate, or policy change.
Most mistakes come from skipping the baseline and jumping directly to action. A documented process improves decision quality and reduces costly reversals.
Common mistakes and how to avoid them
| Common mistake | Better approach |
|---|---|
| Chasing one metric in isolation | Evaluate full cash-flow, tax, and risk impact |
| Using generic assumptions | Adapt inputs to your province, income, and timeline |
| Delaying implementation too long | Start with a conservative version and refine quarterly |
| Ignoring downside scenarios | Test best case, base case, and stress case |
A hub page should function like a control panel: clear sequencing, practical ranges, and explicit trade-offs for real-world decisions.
Tracking metrics that matter
Track a small set of indicators so you can adjust early:
- Net monthly cash-flow impact n- Effective tax rate or fee drag where relevant
- Debt and savings progress against target timeline
- Risk exposure (rate sensitivity, concentration, liquidity)
- Decision review cadence (monthly, quarterly, annually)
If the chosen strategy underperforms for two consecutive review periods, reassess assumptions before adding complexity.
Annual review cadence
A structured annual review keeps Sales Tax by Province Canada 2026 | GST, HST, PST Rates current and actionable:
| Review window | Priority actions |
|---|---|
| Q1 | Update limits, rates, and policy changes |
| Q2 | Rebalance plans based on year-to-date progress |
| Q3 | Stress-test assumptions for next year |
| Q4 | Execute deadline-sensitive actions and optimize carry-forward items |
This cadence turns one-time reading into an operating system for better long-term outcomes.
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