- Sep 23, 2025
- 10 min read
Sales Tax Rates by Canadian Province and Territory (Updated for 2025)
Canada has a complex system of sales tax, with each province and territory having its own approach to taxation. Understanding the current rates in each region is crucial for both businesses and consumers. In this guide, we’ll provide a breakdown of the sales tax rates across Canada, updated for 2025, and explain how these taxes impact business operations, pricing, and consumer spending.
Sales tax in Canada is generally classified into two major types: the Goods and Services Tax (GST) and the Provincial Sales Tax (PST). The GST is a federal tax imposed by the Canadian government, while the PST is a regional tax that varies by province or territory. Some provinces have harmonized the GST and PST into a single tax known as the Harmonized Sales Tax (HST), while others apply them separately.
GST and HST Overview
The Goods and Services Tax (GST) is a federal value-added tax that applies to most goods and services sold or provided in Canada. As of 2025, the GST rate is set at 5% across the country.
The Harmonized Sales Tax (HST) is a combination of the federal GST and the provincial sales tax (PST). Provinces that participate in the HST system collect both the GST and their own provincial portion under one unified tax rate. The HST simplifies the tax system for businesses and consumers.
Provinces with Harmonized Sales Tax (HST)
As of 2025, the provinces that implement HST include:
- Newfoundland and Labrador: 15% (5% federal + 10% provincial)
- Nova Scotia: 15% (5% federal + 10% provincial)
- New Brunswick: 15% (5% federal + 10% provincial)
- Prince Edward Island: 15% (5% federal + 10% provincial)
- Ontario: 13% (5% federal + 8% provincial)
- British Columbia: 12% (5% federal + 7% provincial)
Provinces with Provincial Sales Tax (PST)
Some provinces in Canada prefer to keep their provincial sales tax separate from the GST. These provinces apply the GST (5%) and their own PST at different rates. The PST is typically charged only on goods, with some provinces extending it to services as well.
- Quebec: 9.975% (5% federal GST + 9.975% PST)
- Saskatchewan: 6% (5% federal GST + 6% PST)
- Manitoba: 7% (5% federal GST + 7% PST)
Provinces with No Sales Tax
There are a few provinces and territories in Canada that do not have a provincial sales tax, including:
- Alberta: No PST (Only the federal GST of 5%)
- Northwest Territories: No PST (Only the federal GST of 5%)
- Yukon: No PST (Only the federal GST of 5%)
- Nunavut: No PST (Only the federal GST of 5%)
Sales Tax Rates in Canada’s Territories
While some Canadian provinces implement complex systems with multiple layers of sales tax, the territories generally have simpler tax structures. The territories also benefit from lower or no provincial sales tax rates.
- Northwest Territories: 5% GST (No PST)
- Yukon: 5% GST (No PST)
- Nunavut: 5% GST (No PST)
Sales Tax Rates Table
| Province/Territory | GST (5%) | PST | HST |
|---|---|---|---|
| Newfoundland and Labrador | 5% | N/A | 10% |
| Nova Scotia | 5% | N/A | 10% |
| New Brunswick | 5% | N/A | 10% |
| Prince Edward Island | 5% | N/A | 10% |
| Ontario | 5% | N/A | 8% |
| British Columbia | 5% | 7% | N/A |
| Quebec | 5% | 9.975% | N/A |
| Saskatchewan | 5% | 6% | N/A |
| Manitoba | 5% | 7% | N/A |
| Alberta | 5% | N/A | N/A |
| Northwest Territories | 5% | N/A | N/A |
| Yukon | 5% | N/A | N/A |
| Nunavut | 5% | N/A | N/A |
Sources and Citations
The sales tax rates mentioned in this article are based on the latest information from the Canada Revenue Agency (2025).
Need Help Calculating Your Sales Tax?
If you are a business owner or consumer looking for an easy and reliable way to calculate your sales tax rates, we’ve got you covered! Try our Sales Tax Calculator Tool for quick and accurate tax computations for any Canadian province or territory.