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GST, HST, PST and QST calculator

Rates last reviewed 2026-09-15

To calculate Canadian sales tax, multiply the pre-tax amount by the combined rate for the province the sale is taxed in: 13% in Ontario, 5% in Alberta, 14.975% in Quebec, and so on. To find tax already inside a total, divide the total by one plus the rate rather than subtracting the percentage. Record the 5% federal GST and the provincial portion separately, because the two are reported differently.

Calculate sales tax on an amount

Province or territoryDirectionAmount before tax

Before tax: CA$100.00
GST 5%: CA$5.00
HST 8%: CA$8.00
Total: CA$113.00

Ontario applies hst at a combined 13% on the amount before tax, administered by Canada Revenue Agency.

How much tax on CA$100.00 in each province?

Both directions, worked out on CA$100.00 for every province and territory. The “tax added” column starts from CA$100.00 before tax. The “tax inside” column starts from a CA$100.00 total and works backwards.

Canadian sales tax by province on CA$100.00, reviewed 2026-09-15
Province or territory	Tax	Combined rate	Tax added to CA$100.00	Tax inside CA$100.00
Alberta	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax
British Columbia	GST + PST	12%	CA$12.00 tax, CA$112.00 total	CA$10.71 tax, CA$89.29 before tax
Manitoba	GST + RST	12%	CA$12.00 tax, CA$112.00 total	CA$10.71 tax, CA$89.29 before tax
New Brunswick	HST	15%	CA$15.00 tax, CA$115.00 total	CA$13.04 tax, CA$86.96 before tax
Newfoundland and Labrador	HST	15%	CA$15.00 tax, CA$115.00 total	CA$13.04 tax, CA$86.96 before tax
Nova Scotia	HST	14%	CA$14.00 tax, CA$114.00 total	CA$12.28 tax, CA$87.72 before tax
Northwest Territories	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax
Nunavut	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax
Ontario	HST	13%	CA$13.00 tax, CA$113.00 total	CA$11.50 tax, CA$88.50 before tax
Prince Edward Island	HST	15%	CA$15.00 tax, CA$115.00 total	CA$13.04 tax, CA$86.96 before tax
Quebec	GST + QST	14.975%	CA$14.98 tax, CA$114.98 total	CA$13.02 tax, CA$86.98 before tax
Saskatchewan	GST + PST	11%	CA$11.00 tax, CA$111.00 total	CA$9.91 tax, CA$90.09 before tax
Yukon	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax

Quebec is the one that catches people out: QST of 9.975% is calculated on the amount before GST rather than compounded on top of it, so the two rates add to a combined 14.975% of the pre-tax amount. Nova Scotia is the other: its HST fell from 15% to 14% on 1 April 2025.

How to calculate GST, HST, PST or QST on an amount

1. Pick the province the sale is taxed in
Sales tax follows the jurisdiction the supply is taxed in, which is not always the one you are sitting in. Choose the province on the receipt or the invoice you are working from.
2. Choose which way you are calculating
Adding tax starts from a pre-tax price and gives you the total to charge. Removing tax starts from a tax-included total and gives you the pre-tax amount and the tax hiding inside it.
3. Enter the amount
Type the figure you have. To add tax, that is the price before tax. To remove tax, that is the total printed on the receipt.
4. Read the federal and provincial split, not just the total
The calculator separates the 5% federal GST from the provincial portion. That split is what your books need, because the two are reported differently and only some of it may be recoverable.

Frequently asked questions

How do I calculate HST on an amount in Ontario?: Multiply the pre-tax amount by 13%, which is Ontario's combined HST rate. On CA$100.00 that is CA$13.00 of HST and CA$113.00 in total. The 13% is made up of a 5% federal portion and an 8% provincial portion, combined into one tax administered federally.
How do I work out the tax that is already included in a total?: Divide the total by one plus the rate, then subtract. For a CA$100.00 total in Ontario at 13%, the pre-tax amount is CA$88.50 and the tax inside it is CA$11.50. Subtracting 13% from the total instead is the common mistake and gives the wrong answer, because it takes the percentage off the larger figure.
Why does Quebec's combined rate work differently?: Quebec's QST of 9.975% is calculated on the amount before GST rather than compounded on top of the GST, so the combined effective rate is 14.975% of the pre-tax amount. That is why the two rates can simply be added together here, and why a calculator that stacks QST on a GST-inclusive figure produces a number that is slightly too high.
Which provinces charge GST only?: Alberta, the Northwest Territories, Nunavut and Yukon apply the 5% federal GST with no provincial sales tax on top, so CA$100.00 before tax comes to CA$105.00. Every other province adds either a harmonized provincial portion or a separate provincial tax.
Is Nova Scotia's HST still 15%?: No. Nova Scotia's HST fell from 15% to 14% on 1 April 2025, so the provincial portion is 9% rather than 10%. A rate table that still shows 15% is out of date, which is why every rate on this page carries the date it was last reviewed.
What is the difference between the federal and provincial portions?: The federal portion is the 5% GST and is the same everywhere in Canada. The provincial portion varies by jurisdiction and is either harmonized into a single HST or charged as a separate provincial tax such as PST, RST or QST. Recording the two separately is what lets the federal part be reported correctly.
Does SimpleLoonie do this automatically on a receipt?: Yes. SimpleLoonie reads the receipt, records the province, and stores the federal and provincial tax amounts as separate fields rather than one tax total. The calculator on this page is the same arithmetic done by hand, for when you have a single figure in front of you rather than a document to upload.
Are these rates current?: Every rate on this page comes from one reviewed table, last checked on 2026-09-15, and that date is shown beside the rates. Provinces do change rates, so a figure with no review date beside it should not be trusted, here or anywhere else.

Sources

Rates are reviewed on the date shown above and are general information, not tax advice. SimpleLoonie records the tax printed on a receipt; it does not file returns.

Stop doing this one receipt at a time

SimpleLoonie reads a receipt, records which province it came from, and stores the federal and provincial tax as separate amounts rather than one lump. Free for 15 receipts a month, priced in Canadian dollars.

Start free Read the sales tax guide

Last reviewed 2026-09-17

Calculate sales tax on an amount

Province or territoryDirectionAmount before tax

Before tax: CA$100.00
GST 5%: CA$5.00
HST 8%: CA$8.00
Total: CA$113.00

Ontario applies hst at a combined 13% on the amount before tax, administered by Canada Revenue Agency.

How much tax on CA$100.00 in each province?

Canadian sales tax by province on CA$100.00, reviewed 2026-09-15
Province or territory	Tax	Combined rate	Tax added to CA$100.00	Tax inside CA$100.00
Alberta	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax
British Columbia	GST + PST	12%	CA$12.00 tax, CA$112.00 total	CA$10.71 tax, CA$89.29 before tax
Manitoba	GST + RST	12%	CA$12.00 tax, CA$112.00 total	CA$10.71 tax, CA$89.29 before tax
New Brunswick	HST	15%	CA$15.00 tax, CA$115.00 total	CA$13.04 tax, CA$86.96 before tax
Newfoundland and Labrador	HST	15%	CA$15.00 tax, CA$115.00 total	CA$13.04 tax, CA$86.96 before tax
Nova Scotia	HST	14%	CA$14.00 tax, CA$114.00 total	CA$12.28 tax, CA$87.72 before tax
Northwest Territories	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax
Nunavut	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax
Ontario	HST	13%	CA$13.00 tax, CA$113.00 total	CA$11.50 tax, CA$88.50 before tax
Prince Edward Island	HST	15%	CA$15.00 tax, CA$115.00 total	CA$13.04 tax, CA$86.96 before tax
Quebec	GST + QST	14.975%	CA$14.98 tax, CA$114.98 total	CA$13.02 tax, CA$86.98 before tax
Saskatchewan	GST + PST	11%	CA$11.00 tax, CA$111.00 total	CA$9.91 tax, CA$90.09 before tax
Yukon	GST only	5%	CA$5.00 tax, CA$105.00 total	CA$4.76 tax, CA$95.24 before tax

How to calculate GST, HST, PST or QST on an amount

1. Pick the province the sale is taxed in

Sales tax follows the jurisdiction the supply is taxed in, which is not always the one you are sitting in. Choose the province on the receipt or the invoice you are working from.

2. Choose which way you are calculating

Adding tax starts from a pre-tax price and gives you the total to charge. Removing tax starts from a tax-included total and gives you the pre-tax amount and the tax hiding inside it.

3. Enter the amount

Type the figure you have. To add tax, that is the price before tax. To remove tax, that is the total printed on the receipt.

4. Read the federal and provincial split, not just the total

The calculator separates the 5% federal GST from the provincial portion. That split is what your books need, because the two are reported differently and only some of it may be recoverable.

Frequently asked questions

How do I calculate HST on an amount in Ontario?

Multiply the pre-tax amount by 13%, which is Ontario's combined HST rate. On CA$100.00 that is CA$13.00 of HST and CA$113.00 in total. The 13% is made up of a 5% federal portion and an 8% provincial portion, combined into one tax administered federally.

How do I work out the tax that is already included in a total?

Divide the total by one plus the rate, then subtract. For a CA$100.00 total in Ontario at 13%, the pre-tax amount is CA$88.50 and the tax inside it is CA$11.50. Subtracting 13% from the total instead is the common mistake and gives the wrong answer, because it takes the percentage off the larger figure.

Why does Quebec's combined rate work differently?

Quebec's QST of 9.975% is calculated on the amount before GST rather than compounded on top of the GST, so the combined effective rate is 14.975% of the pre-tax amount. That is why the two rates can simply be added together here, and why a calculator that stacks QST on a GST-inclusive figure produces a number that is slightly too high.

Which provinces charge GST only?

Alberta, the Northwest Territories, Nunavut and Yukon apply the 5% federal GST with no provincial sales tax on top, so CA$100.00 before tax comes to CA$105.00. Every other province adds either a harmonized provincial portion or a separate provincial tax.

Is Nova Scotia's HST still 15%?

No. Nova Scotia's HST fell from 15% to 14% on 1 April 2025, so the provincial portion is 9% rather than 10%. A rate table that still shows 15% is out of date, which is why every rate on this page carries the date it was last reviewed.

What is the difference between the federal and provincial portions?

The federal portion is the 5% GST and is the same everywhere in Canada. The provincial portion varies by jurisdiction and is either harmonized into a single HST or charged as a separate provincial tax such as PST, RST or QST. Recording the two separately is what lets the federal part be reported correctly.

Does SimpleLoonie do this automatically on a receipt?

Yes. SimpleLoonie reads the receipt, records the province, and stores the federal and provincial tax amounts as separate fields rather than one tax total. The calculator on this page is the same arithmetic done by hand, for when you have a single figure in front of you rather than a document to upload.

Are these rates current?

Every rate on this page comes from one reviewed table, last checked on 2026-09-15, and that date is shown beside the rates. Provinces do change rates, so a figure with no review date beside it should not be trusted, here or anywhere else.