Canada GST/HST Calculator
A business owner, freelancer, or shopper who needs to add sales tax to a price, or extract the tax already baked into a tax-included total, using the correct combined GST/HST/PST rate for a specific Canadian province or territory in 2025.
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Worked example
Example: adding HST on a $200 invoice in Ontario
You invoice an Ontario client $200.00 before tax. Ontario uses HST at a combined rate of 13%.
- Net amount: $200.00
- HST: $200.00 × 0.13 = $26.00
- Total charged: $200.00 + $26.00 = $226.00
Example: reversing GST + QST from a $115.00 Quebec receipt
A Quebec receipt shows a tax-included total of $115.00. Quebec applies GST 5% plus QST 9.975%, a combined rate of 14.975%.
- Net (before tax): $115.00 ÷ 1.14975 = $100.02
- Total tax: $115.00 − $100.02 = $14.98
- Split: GST = $100.02 × 0.05 = $5.00; QST = $100.02 × 0.09975 = $9.98
Note the Nova Scotia change: a $500 sale there is now taxed at 14% ($70.00 HST, total $570.00) instead of the old 15% ($75.00), effective 1 April 2025.
How GST, HST, and PST work together across Canada
Canada layers sales tax in three overlapping systems, and the right one depends entirely on the province where the sale happens. The federal Goods and Services Tax (GST) is 5% and applies everywhere. On top of that, provinces take one of three paths.
Five provinces have merged the federal and provincial portions into a single Harmonized Sales Tax (HST) collected by the Canada Revenue Agency: Ontario at 13%, Nova Scotia at 14%, and New Brunswick, Newfoundland and Labrador, and Prince Edward Island at 15%. The 5% GST is embedded inside those HST figures, so you never charge GST separately in an HST province.
Three provinces keep a separate Provincial Sales Tax (PST), called Retail Sales Tax (RST) in Manitoba, running alongside the 5% GST: British Columbia (7%), Saskatchewan (6%), and Manitoba (7%). Quebec runs its own Quebec Sales Tax (QST) at 9.975% next to GST. In all four, both taxes apply to the same base, so the combined rate is simply the sum: BC 12%, SK 11%, MB 12%, QC 14.975%.
Finally, Alberta and the three territories (Northwest Territories, Nunavut, Yukon) charge only the 5% GST with no provincial tax at all. That single distinction, HST versus GST-plus-PST versus GST-only, is what this calculator resolves for you the moment you pick a province, so you apply the correct total every time.
2025 combined rate table by province and territory
These are the current rates for 2025. The single most important recent change is Nova Scotia: on 1 April 2025 the provincial portion of its HST dropped from 10% to 9%, cutting the combined HST from 15% to 14%. If you are working with an older invoice or template, verify the date before applying a rate.
| Province / Territory | System | GST | Provincial | Combined |
|---|---|---|---|---|
| Alberta | GST | 5% | 0% | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| New Brunswick | HST | 5% | 10% | 15% |
| Newfoundland & Labrador | HST | 5% | 10% | 15% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Northwest Territories | GST | 5% | 0% | 5% |
| Nunavut | GST | 5% | 0% | 5% |
| Ontario | HST | 5% | 8% | 13% |
| Prince Edward Island | HST | 5% | 10% | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST | 5% | 0% | 5% |
Remember that the rate follows the customer, not your business address. Under the CRA place-of-supply rules, an Ontario contractor billing a client in Alberta generally charges 5%, while the same contractor billing a client in New Brunswick charges 15%.
Reversing GST/HST: pulling tax out of a tax-included price
Adding tax is straightforward: multiply by the rate. Reversing it, extracting the tax already baked into a total, trips people up because you cannot simply multiply the gross figure by the rate. Doing that overstates the tax.
The correct method is to divide. If a price already includes tax, the net (pre-tax) amount equals the total divided by one plus the combined rate, and the tax is the difference. In Ontario at 13%: on a $113.00 tax-included total, the net is $113.00 ÷ 1.13 = $100.00, so the HST is exactly $13.00. Multiplying $113.00 by 13% would wrongly give $14.69.
This matters most for receipts, cash-inclusive pricing, and expense claims where you need to recover the tax portion. Businesses registered for GST/HST reclaim the tax they pay on eligible purchases as Input Tax Credits (ITCs), so extracting the exact tax from a gross receipt directly affects what you can claim back. Under-extract and you leave money on the table; over-extract and your return will not reconcile.
For the four provinces with a separate PST or QST, both taxes sit on the same base, so you can reverse the full combined rate in one division. In Quebec, dividing a $114.975 total by 1.14975 returns a clean $100.00 net, $5.00 GST and $9.975 QST. Note that PST in BC, SK, and MB is generally not recoverable as an ITC the way GST/HST is, so for those provinces you often need the GST portion separated out. This tool shows the split so you can post each tax to the right account.
Who must register and charge GST/HST
Charging the tax at all depends on your registration status. The CRA sets a small supplier threshold of $30,000 in worldwide taxable revenue. If your total taxable sales are $30,000 or less over four consecutive calendar quarters (and in any single quarter), you are a small supplier and are not required to register or charge GST/HST. Cross that threshold and registration becomes mandatory, generally from the sale that pushed you over.
Once registered, you must charge the correct combined rate on every taxable supply, based on the customer's province under the place-of-supply rules, and remit it to the CRA. In return you claim Input Tax Credits for the GST/HST you paid on business inputs, so you effectively remit only the tax on your value added.
Some goods and services are zero-rated (taxed at 0%, such as basic groceries, prescription drugs, and most exports) or exempt (no tax charged and no ITCs, such as most health, education, and long-term residential rent). The difference matters: zero-rated suppliers still claim ITCs, exempt suppliers cannot. This calculator assumes a standard taxable supply at the full provincial rate.
Voluntary registration is allowed below the $30,000 threshold and often makes sense if you incur significant taxable expenses, because it unlocks ITCs you otherwise could not claim. Quebec businesses deal with Revenu Quebec for QST separately from the CRA, and BC, Saskatchewan, and Manitoba each run their own PST/RST registration systems with their own thresholds. Always confirm your obligations with the relevant tax authority before relying on any single rate.
Frequently asked questions
What is the GST/HST rate in Ontario in 2025?
Ontario applies HST at a combined 13%, which is the 5% federal GST plus an 8% provincial portion in one harmonized tax collected by the CRA. On a $100 pre-tax sale you charge $13.00 HST for a $113.00 total.
Did Nova Scotia's HST rate change in 2025?
Yes. Effective 1 April 2025, Nova Scotia cut the provincial part of its HST from 10% to 9%, lowering the combined HST from 15% to 14%. A $500 sale there now carries $70.00 HST instead of the previous $75.00.
How do I calculate the tax already included in a price?
Divide the tax-included total by 1 plus the combined rate, then subtract to find the tax. At 13% in Ontario, a $226.00 total divided by 1.13 gives a $200.00 net and $26.00 HST. Do not multiply the gross figure by the rate, which overstates the tax.
Why does Quebec show 14.975% instead of a round number?
Quebec charges GST at 5% plus its own QST at 9.975% on the same base, for a combined 14.975%. The QST rate has been set at 9.975% since 2013 so that the pre-GST and post-harmonization amounts line up.
Which provinces have no provincial sales tax?
Alberta, the Northwest Territories, Nunavut, and Yukon charge only the 5% federal GST with no PST or HST, so the combined rate in those four jurisdictions is 5%.
When do I have to register to charge GST/HST?
Registration is mandatory once your worldwide taxable revenue exceeds the CRA small supplier threshold of $30,000 over four consecutive calendar quarters. Below that you can register voluntarily, which lets you claim Input Tax Credits on business purchases.