GST/HST Calculator 2025 – Canada Sales Tax Calculator Updated Feb 2026
Calculate GST/HST for Any Province
Calculate sales tax amounts for all Canadian provinces and territories instantly.
Calculate GST/HSTThe Goods and Services Tax (GST) is a 5% federal sales tax applied to most goods and services sold in Canada. In some provinces, the GST is combined with Provincial Sales Tax (PST) to create the Harmonized Sales Tax (HST). Understanding how much sales tax applies to your purchases or business transactions is essential for budgeting and financial planning. Our GST/HST calculator helps you calculate the exact tax amount for any province or territory in Canada.
Key Takeaways
- Federal GST: 5% applied nationwide
- Provincial variations: Total rates range from 5% to 15%
- HST provinces: Ontario, Atlantic provinces (combined rate)
- GST + PST: BC, Manitoba, Quebec, Saskatchewan
- Zero-rated items: Basic groceries, prescription drugs, medical devices
- Exempt items: Residential rent, healthcare, education, financial services
What Is GST/HST?
The Goods and Services Tax (GST) is a value-added tax introduced in Canada in 1991. It is levied on the supply of most goods and services in Canada, as well as on imports of goods.
Types of Sales Tax in Canada
- GST only (5%): Alberta, Nunavut, Northwest Territories, Yukon
- HST (Harmonized Sales Tax): Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island
- GST + PST: British Columbia, Manitoba, Quebec, Saskatchewan
GST/HST Rates by Province (2025)
| Province/Territory | GST | PST/QST | Total Rate | Type |
|---|---|---|---|---|
| Alberta | 5% | 0% | 5% | GST only |
| British Columbia | 5% | 7% | 12% | GST + PST |
| Manitoba | 5% | 7% | 12% | GST + PST |
| New Brunswick | — | — | 15% | HST |
| Newfoundland and Labrador | — | — | 15% | HST |
| Northwest Territories | 5% | 0% | 5% | GST only |
| Nova Scotia | — | — | 15% | HST |
| Nunavut | 5% | 0% | 5% | GST only |
| Ontario | — | — | 13% | HST |
| Prince Edward Island | — | — | 15% | HST |
| Quebec | 5% | 9.975% | 14.975% | GST + QST |
| Saskatchewan | 5% | 6% | 11% | GST + PST |
| Yukon | 5% | 0% | 5% | GST only |
Using Our GST/HST Calculator
Our calculator helps with various GST/HST calculations:
- Add tax: Calculate total price including GST/HST
- Remove tax: Calculate pre-tax amount from total
- Tax only: Calculate just the tax amount
- Multi-province: Compare costs across different provinces
- Business use: Calculate GST/HST to remit or claim
GST/HST Calculation Examples
Tax Amount = Original Price × Tax Rate
Original Price = Tax Included Price ÷ (1 + Tax Rate)
Example 1: Adding GST (Alberta, 5%)
Purchase: $1,000 laptop in Calgary
- GST (5%): $1,000 × 5% = $50
- Total: $1,050
Example 2: Adding HST (Ontario, 13%)
Purchase: $1,000 laptop in Toronto
- HST (13%): $1,000 × 13% = $130
- Total: $1,130
Example 3: Removing HST from Total
Receipt total: $565 in Nova Scotia (15% HST)
- Original Price: $565 ÷ 1.15 = $491.30
- HST Amount: $565 - $491.30 = $73.70
GST/HST for Businesses
Businesses must register for GST/HST if they:
- Have revenues over $30,000 in any 12-month period (small supplier exemption)
- Operate a taxi or limousine service (must register regardless of revenue)
- Want to claim input tax credits (ITCs) to recover GST/HST paid on business expenses
Input Tax Credits (ITCs)
Registered businesses can recover GST/HST paid on business purchases by claiming Input Tax Credits. This is how the "value-added" nature of GST/HST works—businesses only remit tax on the value they add.
GST/HST Rebates and Credits
- GST/HST New Housing Rebate: For buyers of new homes
- GST/HST New Residential Rental Property Rebate: For landlords
- GST/HST Credit: Quarterly payment to low-income individuals
- Medical Expense Tax Credit: For eligible medical expenses
GST, HST & International Sales Tax Comparison
Canada's GST/HST system is part of a broader global shift toward unified, multi-stage consumption taxes. Here's how Canada's provincial sales tax regime compares to similar systems internationally.
| Country / Region | Tax System | Rate Range | Federal vs. Provincial Structure | Key Features |
|---|---|---|---|---|
| Canada | GST (5% federal) + PST or HST; QST (Québec) | 5% (AB) to 15% (Atlantic); ON: 13% HST; BC: 5% GST + 7% PST; QC: 5% GST + 9.975% QST | Federal GST administered by CRA; HST also CRA; PST/QST by provinces separately | ITC (Input Tax Credit) for businesses. Small supplier exemption CAD $30,000/quarter. GST Credit for low-income individuals. Luxury tax (2022) for cars/boats/aircraft. Reverse HST calculation useful for expense reports. |
| Australia | GST (flat 10%) | 10% uniform nationally; 0% on basic food, healthcare, education, childcare | Federal revenue shared with states; ATO administers; no state-level GST | Simplest major GST system globally. BAS (Business Activity Statement) quarterly/monthly. Australia-New Zealand align on GST design. NZ GST is 15% flat. No luxury rate. Businesses under AUD $75,000 threshold exempted. |
| United Kingdom | VAT (20% standard) | 20% standard; 5% reduced (fuel, renovations, sanitary products); 0% (food, books, children's clothing) | Single national rate administered by HMRC; no regional variations | UK VAT separated from EU system post-Brexit. MTD (Making Tax Digital) mandatory. VAT registration threshold £90,000 (2024). Flat Rate Scheme for small businesses. Import VAT applies on goods from EU. |
| India | GST (dual: CGST + SGST/IGST) | 0%, 5%, 12%, 18%, 28%; petroleum + alcohol outside GST | Dual concurrent jurisdiction — central (CGST) and state (SGST) simultaneously; IGST for inter-state | Replaced 17 taxes July 2017. GSTN portal for compliance. E-invoicing mandatory for large businesses. Composition scheme for small businesses. 4 main rates + multiple exemptions creates complexity. |
| European Union | VAT (directives; member state implementation) | Standard: 17–27% across EU27; reduced rates vary by country; Hungary highest at 27% | Each EU member state sets own rates within EU minimum 15% floor; no single EU-wide rate | OSS (One-Stop Shop) for cross-border e-commerce since 2021. Reverse charge for B2B cross-border. VIES VAT number verification system. EU VAT gap ~€61B annually (tax evasion). Significant complexity for multi-country EU businesses. |
| United States | Sales Tax (state/local; NO federal GST/VAT) | 0% (OR, MT, NH, DE, AK) to 10.25%+ combined (Chicago, LA); 45 states have sales tax | Purely state and local — no federal involvement; 50 different state regimes | Post-Wayfair (2018): economic nexus allows states to tax remote sellers. Sales tax is not VAT (no ITC mechanism). Most complex major-economy consumption tax system globally. ~11,000 taxing jurisdictions. Tax holidays common for back-to-school, Hurricane season. |
Tax rates and rules are subject to change. Always verify current rates with CRA, provincial revenue agencies, or a tax professional for business or financial planning purposes. This table is for general educational comparison only.
Frequently Asked Questions
GST is the 5% federal Goods and Services Tax. HST (Harmonized Sales Tax) combines GST with Provincial Sales Tax into a single tax. HST is used in Ontario and the Atlantic provinces with rates of 13-15%.
Alberta, Nunavut, Northwest Territories, and Yukon have the lowest sales tax at just 5% GST with no provincial tax. These are the only jurisdictions with 5% total sales tax.
Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island have the highest sales tax at 15% HST.
Basic groceries like milk, bread, and vegetables are zero-rated (0% GST). However, prepared foods, restaurant meals, and snack foods are taxable.
No, long-term residential rent is GST/HST exempt. However, commercial rent and short-term accommodations (hotels, AirBnB) are taxable.
Small businesses with revenues under $30,000 in any 12-month period are considered "small suppliers" and are not required to register for GST/HST. However, they may choose to register voluntarily to claim input tax credits.
For 5% GST only: Divide the total by 1.05 to get the pre-tax amount, then subtract that from the total. For HST: Divide by (1 + HST rate) to find original price. Example: $105 total with 5% GST: $105 ÷ 1.05 = $100 original, $5 GST.
Exempt items include: residential rent, most healthcare services, educational services, financial services, and child care. Zero-rated items (0% tax) include basic groceries, prescription drugs, and medical devices.
Generally no—consumers cannot claim GST refunds except in specific circumstances like the GST/HST New Housing Rebate or when leaving Canada with goods (visitor rebates for non-residents).
Reporting periods vary based on revenue: Monthly (over $6M), Quarterly ($1.5M to $6M), or Annual (under $1.5M). Businesses can also choose annual filing with quarterly installments.
The Quick Method is a simplified accounting option for small businesses. Instead of tracking ITCs, you remit a reduced percentage of your taxable sales. This can save time and may result in lower remittances for businesses with low expenses.
GST generally does not apply to most used goods sold between individuals (private sales). However, businesses selling used goods must charge GST/HST. Special rules apply to used car sales and trade-ins.
Yes, GST/HST applies to new home purchases. However, you may qualify for the GST/HST New Housing Rebate, which can refund up to 36% of the GST paid on homes under $450,000. The rebate decreases for homes between $350,000 and $450,000.
Yes, Quebec administers its own Provincial Sales Tax (QST) at 9.975%, separate from the federal 5% GST. Businesses in Quebec must deal with Revenu Quebec for QST and CRA for GST, though some businesses can file jointly.
The GST/HST Credit is a quarterly tax-free payment to low-income individuals and families to offset sales tax paid. Eligibility is based on income from your tax return. Single individuals can receive up to $496 annually, with additional amounts for families.
About This Calculator
Created by: CalculatorZone Financial Team
Last Updated: February 20, 2026
This calculator uses current GST/HST rates from the Canada Revenue Agency (CRA) for 2025. Tax rates are subject to change by federal and provincial governments. Always verify current rates with official CRA or provincial revenue agency sources.