Tax system and components
Separate federal and provincial columns distinguish GST + PST, RST, or QST from one HST line. Empty provincial fields are intentional for HST and GST-only jurisdictions.
Free dataset · CSV + JSON + printable PDF · reviewed August 1, 2026
Canada sales tax rates by province and territory — 2026 dataset.
Download one bilingual table of the current general GST, HST, PST, QST, and RST rates for all 13 Canadian provinces and territories. Each record includes the combined rate, reverse-tax factor, review date, and official source links.
Download the compilation
One current table, three reusable formats.
Use the UTF-8 CSV in a spreadsheet or import workflow, the structured JSON in a website or script, and the two-page bilingual PDF as a printable desk reference. All three carry the same review date and source-backed general rates.
CSVDownload CSVUTF-8 · 13 rows · spreadsheet-readyJSONDownload JSONStructured · bilingual · developer-readyPDFDownload printable PDFLetter size · bilingual · 2 printable pages
Static downloads—not an API. Check version and reviewed_on before reuse, then link to this page so readers can inspect current scope and sources.
Current general-rate directory
GST, HST, PST, QST, and RST rates across Canada.
The table describes an ordinary fully taxable transaction at each jurisdiction’s general rate. HST remains one harmonized line; no unverified federal/provincial HST split is created.
| Province or territory | General system | Federal or harmonized tax | Separate provincial tax | Combined general rate | Reverse factor |
|---|---|---|---|---|---|
| Alberta AB | GST | GST 5% | — | 5% | 1.05 |
| British Columbia BC | GST + PST | GST 5% | PST 7% | 12% | 1.12 |
| Manitoba MB | GST + RST | GST 5% | RST 7% | 12% | 1.12 |
| New Brunswick NB | HST | HST 15% | — | 15% | 1.15 |
| Newfoundland and Labrador NL | HST | HST 15% | — | 15% | 1.15 |
| Northwest Territories NT | GST | GST 5% | — | 5% | 1.05 |
| Nova Scotia NS | HST | HST 14% | — | 14% | 1.14 |
| Nunavut NU | GST | GST 5% | — | 5% | 1.05 |
| Ontario ON | HST | HST 13% | — | 13% | 1.13 |
| Prince Edward Island PE | HST | HST 15% | — | 15% | 1.15 |
| Quebec QC | GST + QST | GST 5% | QST 9.975% | 14.975% | 1.14975 |
| Saskatchewan SK | GST + PST | GST 5% | PST 6% | 11% | 1.11 |
| Yukon YT | GST | GST 5% | — | 5% | 1.05 |
Reverse factor means 1 + the combined general rate. To estimate the pre-tax amount inside a fully tax-included total, divide by that factor. Québec’s factor is 1.14975; a C$114.98 total reverses to approximately C$100 before tax.
Data dictionary
Fields designed for checking, not guessing.
The downloads preserve the labels, percentages, source URLs, and review date needed to audit a downstream use.
Percentages and reverse factor
Rates are numeric percentages: 13 means 13%. The reverse_factor is a multiplier such as 1.13, not another percentage and not a taxability decision.
Version and provenance
Every row carries reviewed_on plus federal and, where relevant, provincial source URLs. Revalidate the sources after a published rate change.
Source and scope
A rate table cannot choose the legal treatment.
This educational compilation covers general rates only. It does not determine place of supply, product or service taxability, zero-rating, exemption, point-of-sale relief, special rates, registration, collection duties, input tax credits, or filing treatment. Nova Scotia’s current 14% HST has applied since April 1, 2025. Confirm uncertain treatment with the relevant authority or a qualified adviser.
Canada Revenue AgencyCurrent GST/HST calculator and jurisdiction rate tableOpen the official source Canada Revenue AgencyPlace-of-supply rules for choosing a GST/HST rateOpen the official source Government of British ColumbiaProvincial Sales Tax rates and applicationOpen the official source Government of ManitobaRetail Sales Tax general rateOpen the official source Government of SaskatchewanProvincial Sales Tax rules and general rateOpen the official source Revenu QuébecCurrent GST and QST rates and calculation baseOpen the official source
Dataset questions
Five checks before you reuse a Canadian rate.
What are the general Canadian sales-tax rates in 2026?
The combined general rates in this compilation range from 5% to 15%. Ontario is 13% HST, Nova Scotia is 14% HST, Québec is 5% GST plus 9.975% QST, British Columbia is 5% GST plus 7% PST, Manitoba is 5% GST plus 7% RST, and Saskatchewan is 5% GST plus 6% PST.
Why is there no provincial HST percentage in the files?
HST is charged as one harmonized tax at the published jurisdiction rate. The files preserve that published line and leave the separate provincial fields empty instead of inventing a split that the rate table does not need.
Which province’s rate applies to a sale?
That depends on the supply and the applicable federal and provincial rules. For GST/HST, CRA place-of-supply rules use facts such as the kind of supply, delivery or performance location, and customer information. This dataset does not choose the jurisdiction.
Can I treat the JSON file as an API?
It is a static downloadable file, not an uptime-guaranteed or automatically versioned API. Read the version and reviewed_on fields, cache responsibly, and revalidate official sources before a material use.
Does the combined general rate apply to every purchase?
No. Exempt and zero-rated supplies, point-of-sale rebates, provincial exclusions, accommodation, vehicles, alcohol, insurance, and other special categories can follow different rules or rates.
Public resource
Share a source-backed Canadian rate table.
Send one bilingual page to a bookkeeper, developer, freelancer, or small business that needs portable general-rate data with a visible review date and official sources.