# HST rates by province and territory for 2026

Source: https://canadataxdesk.com/gst-hst/hst-rates-by-province
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: GST/HST for Business
Last updated: 2026-10-20

> HST rates by province in 2026 are 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Every other province and territory charges 5% GST, and British Columbia, Manitoba, Saskatchewan and Quebec add a separate provincial sales tax. These rates have applied since April 1, 2025, when Nova Scotia cut its HST from 15% to 14%.

## Key facts

- HST rate in Ontario: 13%
- HST rate in Nova Scotia: 14% since April 1, 2025 (was 15%)
- HST in NB, NL and PEI: 15%
- GST everywhere else: 5%
- Quebec combined rate: 14.975% (5% GST + 9.975% QST)
- Highest combined rate: 15% (NB, NL, PEI)

## What are the HST rates by province in 2026?

Five provinces charge the Harmonized Sales Tax (HST) and the rest charge only the 5% Goods and Services Tax (GST), according to the Canada Revenue Agency (CRA) GST/HST calculator page as of September 2026. HST is a single tax that combines the 5% federal GST with a provincial portion, so a business in an HST province charges one rate and reports it on one GST/HST return.

The table below lists every province and territory with the federal tax, any separate provincial sales tax, and the total a shopper sees on a receipt. The rates in the table have been in force since April 1, 2025 and no change for 2026 has been announced.

| Province or territory | Federal tax | Separate provincial tax | Total rate |
| --- | --- | --- | --- |
| Alberta | GST 5% | None | 5% |
| British Columbia | GST 5% | PST 7% | 12% |
| Manitoba | GST 5% | RST 7% | 12% |
| New Brunswick | HST 15% | Included in HST | 15% |
| Newfoundland and Labrador | HST 15% | Included in HST | 15% |
| Northwest Territories | GST 5% | None | 5% |
| Nova Scotia | HST 14% | Included in HST | 14% |
| Nunavut | GST 5% | None | 5% |
| Ontario | HST 13% | Included in HST | 13% |
| Prince Edward Island | HST 15% | Included in HST | 15% |
| Quebec | GST 5% | QST 9.975% | 14.975% |
| Saskatchewan | GST 5% | PST 6% | 11% |
| Yukon | GST 5% | None | 5% |

GST, HST, PST and QST rates by province and territory, in effect since April 1, 2025

## Which provinces charge HST?

Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island are the five HST provinces, often called participating provinces. In each one, the 5% federal part and the provincial part are collected together and the CRA administers the whole tax.

### What is the HST rate in Ontario?

The HST rate in Ontario is 13%, made up of 5% federal and 8% provincial. A $500 invoice for a taxable service delivered to an Ontario customer carries $65 of HST, for a total of $565.

### What is the HST rate in Nova Scotia?

The HST rate in Nova Scotia is 14%. It had been 15% since October 1, 2016, and dropped by one point on April 1, 2025. The same $500 invoice to a Halifax customer now carries $70 of HST instead of $75.

### HST in New Brunswick, Newfoundland and Labrador and PEI

These three provinces all charge 15% HST, the highest single sales tax rate in the country. Because the provincial part is built in, there is no separate provincial return for businesses to file there.

## Which provinces charge GST only, and who collects PST?

Alberta, Yukon, the Northwest Territories and Nunavut charge the 5% GST and nothing else, so they have the lowest combined rate in Canada. British Columbia, Manitoba, Saskatchewan and Quebec also charge the 5% GST but run their own provincial sales tax alongside it.

The CRA does not administer those provincial taxes. BC PST, Manitoba retail sales tax (RST) and Saskatchewan PST are registered, filed and paid through each provincial government. In Quebec, Revenu Quebec administers both the QST and, for most businesses located there, the GST as well.

> **Registering for GST/HST does not register you for PST:** A business selling into BC, Manitoba, Saskatchewan or Quebec may need a separate provincial registration. None of those provincial taxes go on the GST/HST return.

## Why did the Nova Scotia HST rate change?

Nova Scotia lowered the provincial part of its HST from 10% to 9%, bringing the total from 15% to 14% on April 1, 2025. The CRA rate table records 15% for October 1, 2016 through March 31, 2025, and 14% from April 1, 2025 onward.

For businesses, the date matters on invoices that straddle the change. Tax at the old or new rate depends on when the tax became payable under the transition rules, so a business with contracts or deposits running across April 1, 2025 should check the CRA transitional guidance before correcting any past invoice.

The rate change also moved Nova Scotia into its own column in the quick method tables. If you use that simplified method, the remittance rates for a Nova Scotia business differ from those in the 15% provinces; see our [GST quick method guide](https://canadataxdesk.com/gst-hst/gst-quick-method) for the current percentages.

## Which rate should my business charge?

You charge the rate of the province where the supply is made, which is decided by the place-of-supply rules, not by where your business is located. The CRA's general rules, in its GST/HST and place-of-supply rules page, work out like this:

- Goods sold: the province where the goods are delivered. An Alberta store shipping a mattress to Ontario charges 13% HST.
- Most services: the province of the customer's address that you obtain in the normal course of business. A Quebec designer billing an Ontario client charges 13% HST.
- Services done in person: when 90% or more of a personal service, such as a haircut, happens in the customer's presence, use the province where it is performed.
- Real property: the province where the property sits.
- Passenger transportation: generally the province where the trip starts.

### How to back out the tax from a tax-included price

If a price already includes tax, divide the rate by 100 plus the rate. In Ontario, the HST inside a $113 total is $113 x 13/113, or $13. In a GST-only territory the fraction is 5/105, and in the 15% provinces it is 15/115.

Only registrants charge any of these rates. If you have not passed the $30,000 small supplier threshold and are not otherwise required to register, you charge no GST/HST at all; our [GST/HST small business hub](https://canadataxdesk.com/gst-hst) explains when that changes.

## How do these rates show up on your GST/HST return?

Your GST/HST return does not ask you to split tax by province. You add up all GST and HST you charged, at whatever rates applied, and report the total as tax collected. Your input tax credits are totalled the same way, whatever rate your suppliers charged.

Keep invoices that show the rate used for each sale, because a CRA review will check that the right province was applied. If you had no taxable sales in a period, you still file, using a [nil GST/HST return](https://canadataxdesk.com/gst-hst/file-nil-gst-return). Annual filers whose net tax reaches $3,000 should also read about [GST/HST instalments](https://canadataxdesk.com/gst-hst/gst-hst-instalments).

## Common questions

### Is HST the same as GST?

HST includes the GST. In the five participating provinces the 5% federal GST is combined with a provincial portion into one HST rate, while elsewhere only the 5% GST applies.

### What is the GST rate in Canada?

The GST rate in Canada is 5%. It is charged on its own in Alberta and the three territories, alongside a separate provincial sales tax in British Columbia, Manitoba, Saskatchewan and Quebec, and as part of the 13% to 15% HST in the other five provinces.

### What is the HST rate in Canada for 2026?

There is no single national HST rate. For 2026 it is 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island; the other eight jurisdictions use 5% GST.

### Does Alberta have HST?

No. Alberta charges only the 5% GST and has no provincial sales tax, which gives it the lowest combined rate among the provinces.

### Is PST handled by the CRA?

No. BC PST, Manitoba RST and Saskatchewan PST are run by those provincial governments, and Quebec's QST is run by Revenu Quebec. The CRA handles only GST and HST.

### Will HST rates change in 2027?

The CRA's GST/HST rates page, checked in October 2026, shows no rate change scheduled for 2027; the most recent change was Nova Scotia's cut to 14% on April 1, 2025. Rate changes are announced in provincial or federal budgets and then reflected on the CRA calculator page.

## Sources

- [GST/HST calculator (and rates)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html)
- [GST/HST and place-of-supply rules](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html)
- [RC4058 Quick Method of Accounting for GST/HST](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4058/quick-method-accounting-gst-hst.html)