GST/HST Rates by Province (2026)
One federal tax, five harmonized provinces, and a few separate provincial taxes. Here is the full picture — including the change almost everyone gets wrong: Nova Scotia's HST dropped to 14% on April 1, 2025.
| Province / territory | GST/HST you charge | Separate provincial tax | Combined |
|---|---|---|---|
| Alberta | 5% GST | — | 5% |
| British Columbia | 5% GST | 7% PST | 12% |
| Manitoba | 5% GST | 7% RST | 12% |
| New Brunswick | 15% HST | — | 15% |
| Newfoundland and Labrador | 15% HST | — | 15% |
| Northwest Territories | 5% GST | — | 5% |
| Nova Scotia | 14% HST | — | 14% |
| Nunavut | 5% GST | — | 5% |
| Ontario | 13% HST | — | 13% |
| Prince Edward Island | 15% HST | — | 15% |
| Quebec | 5% GST | 9.975% QST | 14.975% |
| Saskatchewan | 5% GST | 6% PST | 11% |
| Yukon | 5% GST | — | 5% |
What you actually administer
As a self-employed person, the GST/HST column is the one on your GST/HST return. HST provinces (Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island) fold the federal and provincial parts into one tax — you charge it, and you remit it to the CRA on one return.
The separate provincial taxes work differently. BC's PST, Saskatchewan's PST and Manitoba's RST are run by those provinces, and Quebec's QST is run by Revenu Québec. Whether you must register for and charge them depends on that province's own rules and where your clients are — they never go on your GST/HST return.
Which province's rate do you charge?
The rate follows the place of supply, not where you sit:
Services: normally your client's business address. Work from home in Alberta for a company in Toronto, and you charge 13% HST. Serve a client in Halifax and it is 14%.
Goods: normally where the goods are delivered. Ship a product to a customer in New Brunswick and you charge 15% HST.
There are exceptions (for example, services related to real property follow the property's location), but the client-address rule covers most freelancers. Try the numbers in the calculator.
Periscope Bookkeeping handles monthly bookkeeping and GST/HST preparation for Canadian self-employed professionals — flat monthly pricing, quoted in writing.