top of page
Sales tax rates in Canada
Sales tax in Canada follows a unique dual tax system whereby both the Federal Government and Provincial (State) Governments levy their own sales tax. The Federal Government levies a Goods and Service tax (GST) whereas the Provincial Governments levy a Provincial Sales Tax (PST).
​
In 2010, some of the provinces merged their PST with the federal GST and the merged tax is referred to as the Harmonized Sales Tax (HST).
​
Currently, there are only four provinces (Saskatchewan, Manitoba, British Columbia and Quebec) which continue to levy a separate PST. The remaining provinces either do not have a PST or have HST.
​
The current sales tax rates in Canada are outlined in the table below:​
Province/State | Provincial Sales Tax (PST) | Goods and Services Tax (GST) | Harmonized Sales Tax (HST) | Total Tax Rate | Comments |
|---|---|---|---|---|---|
Quebec | 9.975% | 5% | - | 14.975% | |
Saskatchewan | 6% | 5% | - | 11% | |
Yukon | 0% | 5% | - | 5% | |
Prince Edward Island | - | - | 15% | 15% | |
Ontario | - | - | 13% | 13% | |
Nunavut | 0% | 5% | - | 5% | |
Nova Scotia | - | - | 14% | 14% | Reduced from 15% to 14% effective April 01, 2025 |
Northwest Territories | 0% | 5% | - | 5% | |
Newfoundland and Labrador | - | - | 15% | 15% | |
New Brunswick | - | - | 15% | 15% | |
Manitoba | 7% | 5% | - | 12% | |
British Columbia | 7% | 5% | - | 12% | |
Alberta | 0% | 5% | - | 5% |
bottom of page