Sales tax rates by province in Canada, 2026

Sales tax in Canada ranges from 5 per cent in Alberta, Yukon, the Northwest Territories and Nunavut to 15 per cent in New Brunswick, Newfoundland and Labrador and Prince Edward Island, according to the Canada Revenue Agency, as of Oct. 19, 2026. Quebec is next at 14.975 per cent, followed by Nova Scotia at 14 per cent, Ontario at 13 per cent, B.C. and Manitoba at 12 per cent and Saskatchewan at 11 per cent.

Combined rates are the federal 5 per cent GST plus the provincial tax. In the five HST provinces the two are collected as one harmonized tax. Quebec’s QST is calculated on the pre-tax price, so its combined figure is the sum of the two rates.

How the three systems work

Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island charge a single harmonized sales tax. The CRA describes Nova Scotia’s provincial portion as 9 per cent since April 1, 2025, which brought its combined rate to 14 per cent.

British Columbia, Saskatchewan, Manitoba and Quebec charge the 5 per cent GST plus a separate provincial tax. The B.C. government says the PST is generally 7 per cent on goods and services, with exceptions. Manitoba says its general retail sales tax rate is 7 per cent. Saskatchewan describes its PST as six per cent.

Alberta and the three territories have no provincial or territorial sales tax, so only the 5 per cent GST applies.

Lowest and highest

On a $100 purchase before tax, a buyer pays $5 in tax in Alberta, $13 in Ontario, $14 in Nova Scotia and $15 in New Brunswick, Newfoundland and Labrador and Prince Edward Island. In Quebec the tax is $14.98 after rounding to the nearest cent.

Items that carry no tax

Basic groceries are zero-rated for GST/HST in every province and territory, the CRA says. B.C., Saskatchewan, Manitoba and Quebec have their own lists of exempt goods, so the combined rate in the table applies only to items that are fully taxable. See the provincial pages linked in the table for exemptions.

Recent changes

The B.C. government said on its PST page, last updated Sept. 21, 2026, that a planned expansion of the PST to certain services, including accounting, architectural and engineering services, is paused. The rate itself is unchanged.

Our earlier coverage includes who benefits from the federal gas tax holiday, Manitoba’s exemption for Port of Churchill investments and the HST break on new homes in Ontario. For wages and benefits, see our minimum wage by province table and CRA benefit payment dates.

How we compiled this

Rates come from the CRA GST/HST rate table, the B.C. government PST page, the Saskatchewan government PST page, Manitoba Finance and Revenu Quebec. Each source was checked on Oct. 19, 2026. The rates are general rates and do not include municipal, excise, fuel, tourism or alcohol levies.

Cite this page: Canada News Media, Sales tax rates by province in Canada, 2026, updated Oct. 19, 2026, https://canadanewsmedia.ca/sales-tax-rates-by-province-canada-2026/

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