Canada Sales Tax Rates 2026: 5% to 15% by Province [Full List]

Three Canadian provinces, New Brunswick, Newfoundland and Labrador, and Prince Edward Island, all charge a combined 15% sales tax, the highest rate anywhere in the country, per the Canada Revenue Agency’s current rate table. At the other end, Alberta and the three territories charge just the 5% federal GST and nothing else. Between those two extremes sit ten more variations, some blended into a single HST line, some charged as GST plus a separate provincial tax. Here is every province and territory’s actual 2026 rate, and how each one is built.

What Is the Highest Sales Tax Rate in Canada?

15%, tied among three Atlantic provinces: New Brunswick, Newfoundland and Labrador, and Prince Edward Island. All three are HST provinces, so that 15% is one combined line on an invoice, not two separate taxes, made up of the 5% federal GST plus a 10% provincial component in each case. Nova Scotia used to sit in that same 15% group until it cut its provincial HST component from 10% to 9% on April 1, 2025, dropping its combined rate to 14% and leaving it as the only HST province not at either 13% or 15%.

Figure 1: The three provinces tied for Canada’s highest combined sales tax rate. Source: Canada Revenue Agency, current GST/HST rates by province.

Figure 2: Every province ranked by combined sales tax rate, 2026. Source: Canada Revenue Agency and provincial tax authorities.

What Is the Lowest Sales Tax Rate in Canada?

5%, the flat federal GST with nothing layered on top, charged in Alberta and the three territories: Yukon, the Northwest Territories, and Nunavut. Alberta is the only one of Canada’s ten provinces with no provincial sales tax of any kind, a policy stance the province has held since the GST itself was introduced in 1991. For a business invoicing a customer in Alberta or one of the territories, 5% is the entire calculation, with no second line, no separate remittance, and no second registration to track.

How Does Each Province Split Federal Tax From Provincial Tax?

By keeping the 5% federal share fixed everywhere and varying only the provincial component, which ranges from 0% in Alberta and the territories up to 10% in the three highest-taxed Atlantic provinces. In an HST province that provincial share is folded invisibly into the single combined rate; in a PST, RST, or QST province it shows up as its own separately calculated and separately remitted line. Either way, the federal 5% never changes, which is why every combined rate in the country is built from the same base.

Figure 3: The federal 5% GST share stays constant while the provincial component varies by province. Source: Canada Revenue Agency and provincial tax authorities.

Which Provinces Charge PST or RST Separately From GST?

British Columbia, Saskatchewan, and Manitoba, each layering its own provincial tax directly on top of the 5% federal GST as a distinct calculation rather than a blended HST rate. British Columbia charges 7% PST for a 12% combined total; Saskatchewan charges 6% PST for 11% combined; Manitoba charges 7% RST, also for 12% combined. Because these are two genuinely separate taxes, a business registered in one of these provinces tracks and remits GST to the CRA and PST or RST to its own provincial tax authority on two different schedules, not one.

Figure 4: GST and the provincial sales tax add up to the same combined rate whether charged as one line or two. Source: Canada Revenue Agency, Government of British Columbia, Government of Saskatchewan, Government of Manitoba.

How Does Quebec’s QST Compare to the Rest of Canada?

Higher than any GST-plus-PST province, and second only to the three 15% HST provinces. Quebec’s 9.975% QST, added to the 5% federal GST, works out to a combined 14.975%, the highest rate charged anywhere outside the five HST provinces. Quebec is also administratively distinct: Revenu Québec, not the CRA, administers both the GST and the QST for Quebec-based registrants, and most Quebec businesses file one combined return covering both taxes rather than two separate ones.

Do All Provinces Use the Same Registration Threshold?

No. The $30,000 small-supplier threshold governs GST/HST registration everywhere in Canada, but provincial sales taxes run their own, separate thresholds that do not line up with it. British Columbia’s PST small-seller exemption, for comparison, sits at just $10,000 in annual taxable sales, a third of the federal number, and selling from an established commercial location four or more times a year can pull a business into PST registration even below that. A business can sit comfortably under the GST/HST threshold and still owe provincial PST, or the reverse, since the two systems are calculated independently.

Figure 5: Small-supplier and small-seller registration thresholds vary sharply between the federal GST/HST system and provincial sales taxes. Source: Canada Revenue Agency and Government of British Columbia.

Every Province and Territory’s 2026 Rate

Province/territory	Tax system	GST/federal share	Provincial share	Combined rate
Alberta, Yukon, NWT, Nunavut	GST only	5%	0%	5%
Saskatchewan	GST + PST	5%	6%	11%
British Columbia	GST + PST	5%	7%	12%
Manitoba	GST + RST	5%	7%	12%
Ontario	HST	5%	8%	13%
Quebec	GST + QST	5%	9.975%	14.975%
Nova Scotia	HST	5%	9%	14%
New Brunswick	HST	5%	10%	15%
Newfoundland and Labrador	HST	5%	10%	15%
Prince Edward Island	HST	5%	10%	15%

The Bottom Line

Every Canadian sales tax rate, from Alberta’s flat 5% to the 15% charged in three Atlantic provinces, is built on the same 5% federal GST base with a provincial layer of anywhere from nothing to 10% added on top. Whether that provincial layer shows up as one blended HST line or a second, separately remitted PST, RST, or QST line changes how many taxes a business has to calculate on a single invoice, but it does not change the underlying math. For the full mechanics behind the $30,000 threshold that triggers GST/HST registration in the first place, and province-specific breakdowns for Ontario and British Columbia, see the related guides below.

Frequently Asked Questions

What is the highest sales tax rate in Canada?

15%, charged as HST in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Quebec is close behind at 14.975% once its 9.975% QST is added to the 5% GST.

What is the lowest sales tax rate in Canada?

5%, the flat federal GST with no provincial add-on, charged in Alberta and the three territories: Yukon, the Northwest Territories, and Nunavut.

Which Canadian provinces charge PST separately from GST?

British Columbia (7% PST), Saskatchewan (6% PST), and Manitoba (7% RST) each charge their provincial tax as its own line, separate from the 5% GST, rather than blending it into one HST rate.

Do all provinces use the same $30,000 registration threshold?

The $30,000 small-supplier threshold applies to GST/HST registration everywhere in Canada. Provincial sales taxes run separate thresholds: British Columbia’s PST small-seller exemption sits at $10,000 in annual taxable sales, a different number entirely.

Sources and References

Note: All figures verified as of August 2026.

15% Sales Tax: Canada's Rates by Province [2026 Full List]