How to Calculate HST and GST in Canada

Disclosure: The GST/HST calculator and invoice generator linked here are our own free tools. This is general information, not tax advice.

• Tax = price × rate. Total = price × (1 + rate). In Ontario that’s × 0.13 and × 1.13.
• From a total: price before tax = total ÷ (1 + rate). Multiplying the total by 13% gives the wrong answer.
• Our free GST/HST calculator does both, for every province.

The quick formula

Sales tax in Canada is a percentage of the price before tax. Write the rate as a decimal (13% is 0.13, 5% is 0.05) and four formulas cover everything:

So 75 × 1.13 = 84.75: a $75 item in Ontario costs $84.75 with HST. The examples use Ontario’s 13%; for anywhere else, use the multiplier in the rates table.

How much is HST?

HST, the harmonized sales tax, is one tax that combines the 5% federal GST with a provincial part. Five provinces charge it:

• Ontario: 13% (5% federal + 8% provincial)
• Nova Scotia: 14% (5% + 9%), down from 15% on April 1, 2025
• New Brunswick, Newfoundland and Labrador and Prince Edward Island: 15% (5% + 10%)

On a $100 purchase that’s $13 of HST in Ontario ($113 in total), $14 in Nova Scotia ($114) and $15 in the other three ($115). The federal and provincial parts are collected together as one tax.

How much is GST?

GST, the goods and services tax, is 5% across Canada. Where it’s the only sales tax, $100 becomes $105 and a $40 item costs $42. In the five HST provinces the 5% is already inside the HST rate, and in four provinces a provincial sales tax is added on top (see GST plus PST below).

To take GST out of a total, divide by 1.05: $42 ÷ 1.05 = $40, so the GST was $2.

Some things have no GST or HST at all. Basic groceries, for example, are zero-rated, which means the rate is 0%.

HST in Ontario: 13%

Multiply by 1.13 for the total, or by 0.13 for the HST on its own:

Want it done for you? The GST/HST calculator has Ontario in the list, and remembers your province for next time.

HST in Nova Scotia: 14%

Since April 1, 2025, Nova Scotia’s HST is 14%. Multiply by 1.14 for the total: $100 becomes $114, and $50 becomes $57. To work back from a total, divide by 1.14: $114 ÷ 1.14 = $100. A receipt or price list from before April 2025 used 15%.

How to calculate HST from a total

When a price already includes HST, divide it by 1 plus the rate to find the price before tax. The difference is the HST:

• $113 ÷ 1.13 = $100.00 before tax, so the HST was $13.00
• $50 ÷ 1.13 = $44.25 before tax, so the HST was $5.75
• $84.75 ÷ 1.13 = $75.00 before tax, so the HST was $9.75

The common mistake is to take 13% of the total. $113 × 0.13 = $14.69, which is $1.69 too much, because it charges tax on the tax. If you only want the HST inside an Ontario total, multiply the total by 13 and divide by 113: $113 × 13 ÷ 113 = $13.

Answers can be a cent out because of rounding; the CRA’s own calculator says the same. In our calculator, choose Remove tax from a total.

GST plus PST, RST or QST

Four provinces charge the 5% GST and a separate provincial sales tax. Each tax is worked out on the price before tax, then both are added:

• British Columbia: 5% GST + 7% PST = 12%. $100 → $5 + $7 = $112.
• Manitoba: 5% GST + 7% RST = 12%. $100 → $112.
• Saskatchewan: 5% GST + 6% PST = 11%. $100 → $111.
• Quebec: 5% GST + 9.975% QST = 14.975%. $100 → $5.00 + $9.98 = $114.98.

To work back from a total, divide by 1.12, 1.11 or 1.14975. Which goods and services the provincial tax covers is set by each province, so check the provincial government’s site for anything unusual.

GST and HST rates by province (2026)

Every province and territory. Multiply a price by the multiplier to get the total, or divide a total by it to get the price before tax:

These are the rates in effect since April 1, 2025, and they still apply in 2026.

How to charge HST on an invoice

You have to register for a GST/HST account once your taxable sales, counted worldwide and including any associated businesses, are over $30,000 in a single calendar quarter or over the last four calendar quarters in a row. Below that you’re a small supplier: you don’t have to charge GST/HST, but you can register anyway. Taxi and ride-sharing drivers have to register whatever they earn.

Charge the rate for where the sale is made, not where your business is. For goods you deliver, that’s generally where the customer receives them, so a parcel shipped to Ontario gets 13% HST. Then put on the invoice what your customer needs to claim the tax back:

• Every invoice: your business name, the invoice date and the total.
• $100 or more: also your GST/HST registration number, and the GST/HST charged (or a note that the price includes it).
• $500 or more: also the customer’s name, a short description of what you sold and the payment terms.

Our free invoice generator adds the right GST, HST, PST or QST lines when you pick a province, and makes a PDF. Quebec invoices show GST and QST separately, with your QST number.

Where these numbers come from

Checked on 21 October 2026 against the CRA’s GST/HST rates and calculator, which rate to charge, place-of-supply rules, input tax credits and RC4022 guide for registrants pages, and Revenu Québec’s basic rules for the GST and QST. Rates can change, so confirm with the CRA before you file.

Common questions

How much is HST in Ontario?

13%: a 5% federal part and an 8% provincial part. On $100 that’s $13, for $113 in total. Multiply a price by 1.13 to get the total.

How much is HST in Nova Scotia?

14% since April 1, 2025, when it came down from 15%. On $100 that’s $14, for $114 in total.

How do you calculate HST from a total?

Divide the total by 1 plus the rate. In Ontario, $113 ÷ 1.13 = $100 before tax, so the HST was $13. Don’t take 13% of the total; that overcharges.

What is 75 x 1.13?

84.75. It’s the total for a $75 price with Ontario’s 13% HST: $75 plus $9.75 of HST.

How much is GST in Canada?

5%, everywhere in Canada. In the five HST provinces it’s part of the HST rate, and in British Columbia, Manitoba, Saskatchewan and Quebec a provincial sales tax is added on top.

How do you calculate GST and PST?

Work out each one on the price before tax and add both. In British Columbia, $100 × 5% = $5 GST and $100 × 7% = $7 PST, for $112. To go back from a total, divide by 1.12.

Published 21 October 2026 · No affiliate links