Canada GST/HST Calculator & Rate
Canada GST/HST calculator
GST/HST = 100.00 × 5% = 5.00; gross = 100.00 + 5.00 = 105.00
How much is GST/HST in Canada?
Federal GST is 5% (Excise Tax Act s. 165(1)). HST replaces GST in the participating provinces: 13% Ontario, 14% Nova Scotia (since 1 April 2025), 15% New Brunswick, Newfoundland and Labrador and Prince Edward Island. British Columbia (7% PST), Manitoba (7% RST), Saskatchewan (6% PST) and Quebec (9.975% QST) charge a separate provincial sales tax (CRA rate table).
Canada GST/HST worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 5% GST | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
| 13% HST (ON) | 13/113 ≈ 11.5044% | 13.00 / 113.00 | 130.00 / 1,130.00 | 11.50 / 88.50 | 115.04 / 884.96 |
| 14% HST (NS) | 14/114 ≈ 12.2807% | 14.00 / 114.00 | 140.00 / 1,140.00 | 12.28 / 87.72 | 122.81 / 877.19 |
| 15% HST (NB, NL, PE) | 15/115 ≈ 13.0435% | 15.00 / 115.00 | 150.00 / 1,150.00 | 13.04 / 86.96 | 130.43 / 869.57 |
GST, HST and provincial sales tax by province
| Province or territory | GST or HST | Provincial sales tax |
|---|---|---|
| Alberta (AB) | 5% GST | None |
| British Columbia (BC) | 5% GST | 7% PST (gov.bc.ca) |
| Manitoba (MB) | 5% GST | 7% RST (gov.mb.ca) |
| New Brunswick (NB) | 15% HST | None: HST province |
| Newfoundland and Labrador (NL) | 15% HST | None: HST province |
| Northwest Territories (NT) | 5% GST | None |
| Nova Scotia (NS) | 14% HST | None: HST province |
| Nunavut (NU) | 5% GST | None |
| Ontario (ON) | 13% HST | None: HST province |
| Prince Edward Island (PE) | 15% HST | None: HST province |
| Quebec (QC) | 5% GST | 9.975% QST |
| Saskatchewan (SK) | 5% GST | 6% PST (saskatchewan.ca) |
| Yukon (YT) | 5% GST | None |
Source: Canada Revenue Agency (canada.ca): GST/HST rates by province.
What each GST/HST rate applies to in Canada
| Rate | Applies to | Source |
|---|---|---|
| 0% (zero-rated) | Basic groceries; agricultural products; most farm livestock; most fishery products; prescription drugs and dispensing; certain medical devices; feminine hygiene products; exports; many international transportation services | canada.ca |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add GST/HST: gross = net × (1 + rate ÷ 100). Extract GST/HST: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
How to calculate GST/HST on a Canadian invoice
- Find the place of supply. The CRA: "The rate of tax to charge depends on the place of supply. This is where you make your sale, lease, or other supply." For goods you deliver, the place of supply is the province in which the goods are delivered (CRA place-of-supply rules).
- Apply that province's rate. 5% GST if the supply is made in a non-participating province; HST of 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
- Keep provincial sales tax separate. Where PST, RST or QST also applies, the CRA says: "calculate the GST on the price without the PST."
- Show the tax on the invoice. The CRA says to show "the GST/HST rate that applies to the supply" and "the amount paid or payable and the GST/HST amount as separate lines or a clear statement that the total amount paid or payable includes GST/HST". "If HST applies, show the total HST rate. Do not show the federal and provincial parts separately." (CRA)
Example, a $1,000.00 sale: delivered in Ontario, HST 13% = $130.00, total $1,130.00. Delivered in Manitoba, GST 5% = $50.00 on the price without the RST, plus RST 7% = $70.00 (Manitoba: the RST "is calculated on the selling price, before the GST (Good and Services Tax) is applied"; gov.mb.ca), total $1,120.00.
The calculator above applies a provincial sales tax to the net price. Check the province's own rules for your supply. What else a Canadian invoice must show is on the Canada GST/HST invoice requirements page.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.