Canadian Sales Tax Rates by Province
The current GST, HST, PST, and QST rate for every Canadian province and territory — always current, sourced from the same tax engine InvoiceFlowCA uses to calculate tax on every invoice.
By InvoiceFlow Canada Team · Last verified
Quick answer
Combined sales tax rates in Canada range from 5% (Alberta and the three territories, GST only) to 14.975% (Quebec, GST + QST). Five provinces use a single harmonized HST rate; four use GST plus a separate provincial sales tax; the rest charge federal GST only.
Which province has the highest sales tax in Canada?
Quebec has the highest combined rate at 14.975% (5% GST + 9.975% QST), while Alberta and the three territories have the lowest at 5% (GST only, no provincial sales tax). The chart below ranks every province and territory from highest to lowest.
| Province / Territory | Tax type | Combined rate |
|---|---|---|
| New Brunswick | HST | 15% |
| Newfoundland and Labrador | HST | 15% |
| Prince Edward Island | HST | 15% |
| Quebec | GST + QST | 14.975% |
| Nova Scotia | HST | 14.000% |
| Ontario | HST | 13% |
| British Columbia | GST + PST | 12.000% |
| Manitoba | GST + PST | 12.000% |
| Saskatchewan | GST + PST | 11% |
| Alberta | GST only | 5% |
| Northwest Territories | GST only | 5% |
| Nunavut | GST only | 5% |
| Yukon | GST only | 5% |
When do I need to register for GST/HST?
You must register for a GST/HST number once your total self-employed revenue crosses $30,000over four consecutive calendar quarters — below that, you're a CRA "small supplier" and aren't required to charge tax at all. This threshold is federal and applies identically in every province and territory; provincial sales tax registration (PST/RST in BC, Manitoba, and Saskatchewan; QST in Quebec) follows each province's own separate rules.
Has any province's sales tax rate changed recently?
- Nova Scotia: HST reduced from 15% to 14%, effective April 1, 2025.
No other provincial or federal rate changes have occurred since. This section is updated the same day any future change is confirmed.
How are these rates verified?
Every rate on this page is read directly from InvoiceFlowCA's own tax calculation engine — the exact same source of truth used to calculate tax on every invoice created with the tool — cross-checked against the Canada Revenue Agency's official GST/HST rate page and each province's own revenue agency publications. Nothing here is estimated, surveyed, or approximated; it's a direct read of a maintained, sourced dataset. If a rate ever changes, it changes here and in the live calculator at the same time, by construction — not two separate places that can drift apart.
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