GST, HST, PST & QST rates by province
Reference only — always confirm the current rate before filing. Rates change over time (Nova Scotia's HST dropped from 15% to 14% in April 2025, for example).
| Province / territory | Tax | Combined rate |
|---|---|---|
| Alberta | GST 5% | 5% |
| Yukon | GST 5% | 5% |
| Northwest Territories | GST 5% | 5% |
| Nunavut | GST 5% | 5% |
| Ontario | HST 13% | 13% |
| Nova Scotia | HST 14% | 14% |
| New Brunswick | HST 15% | 15% |
| Newfoundland and Labrador | HST 15% | 15% |
| Prince Edward Island | HST 15% | 15% |
| British Columbia | GST 5% + PST 7% | 12% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Manitoba | GST 5% + RST 7% | 12% |
| Quebec | GST 5% + QST 9.975% | 14.975% |
How this works
Alberta and the territories only charge the federal GST (5%). Ontario and the Atlantic provinces use HST, a single blended federal + provincial rate. British Columbia, Saskatchewan and Manitoba charge GST plus their own separate provincial sales tax (PST or RST). Quebec charges GST plus QST, which is calculated on top of the GST-inclusive amount, giving a combined rate of 14.975%.
Which rate applies to an invoice generally depends on where your client is located, not where your business is based — but the specific rules (especially for digital services, or if you're not GST/HST-registered) can get more nuanced. This page is a quick reference, not a substitute for checking with the CRA or an accountant for your specific situation.
You can apply any of these rates with one click in the invoice generator, or type in a custom rate if your situation doesn't need one of the presets. For what else your invoice should include, see our guide to invoice requirements in Canada.