HST Calculator
Harmonised sales tax by province.
Calculate Canadian HST by province, split into its federal and provincial components.
Rates change with budgets and local ballot measures, and the rate that applies depends on the delivery address and product category. Treat these as planning figures, not as a filing.
Price including HST
$113.00
$13.00 of HST at 13%
HST is a single tax administered federally, not GST and PST charged separately. You file one return and claim input tax credits against the whole amount, which is why harmonised provinces are simpler for sellers than PST provinces.
How the HST Calculator works
In harmonised provinces the federal GST and the provincial sales tax are combined into one tax, administered federally. That means one registration, one return and input tax credits against the whole amount, considerably simpler than the provinces that run GST and PST separately.
Also known as: harmonized sales tax calculator · Ontario HST calculator · 13 percent HST calculator · hst calculator nova scotia · gst hst calculator · hst nova scotia calculator · hst ontario calculator
What the formula says
Harmonized sales tax combines the federal GST with a provincial component into a single rate administered federally. Gross = net × (1 + HST rate), and registered businesses claim input tax credits against the whole amount rather than splitting it.
It applies in five provinces: Ontario at 13%, and New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island at 15%. Elsewhere the federal 5% GST applies alone or alongside a separate provincial tax.
The numbers, worked through
A net price of C$51.33. In Ontario at 13% HST the gross is C$58.00 with C$6.67 of tax. In an HST province at 15% it is C$59.03 with C$7.70.
In Alberta, which has no provincial sales tax, only the 5% GST applies: C$53.90 gross, C$2.57 of tax. In British Columbia, 5% GST plus 7% PST, but the two apply separately rather than compounding, giving C$57.49 with C$6.16 of tax.
So the same net price produces a customer-facing figure ranging from C$53.90 to C$59.03 across Canada, a 9.5% spread driven entirely by province.
What the number leaves out
HST is claimed as a single input tax credit, while GST and a separate PST are not, PST is generally a cost to the business rather than recoverable. That makes the effective cost of operating in a PST province higher than the headline rates suggest.
Point-of-sale rebates also complicate the picture. Several HST provinces rebate the provincial portion on specific categories such as children's clothing, books and certain groceries, so the effective rate on those items is 5% rather than 13% or 15%.
Turning it into a decision
Determine the rate by the place of supply, which for goods shipped to a customer is normally the destination province. Selling nationally from one province means applying up to five different rates.
Then check which of your products attract point-of-sale rebates in each HST province. Charging the full rate where a rebate applies overcharges the customer and creates a refund obligation.
The small supplier threshold and when to register early
Registration becomes compulsory once taxable supplies exceed C$30,000 in a rolling four-quarter period, or in a single quarter. Below that a business is a small supplier and may stay unregistered.
Voluntary registration below the threshold buys input tax credit recovery, which for a business with meaningful purchases is worth real money. Against that, a consumer-facing business charging 13% where a competitor charges nothing carries a visible price disadvantage.
The calculation is the same one that applies to VAT registration elsewhere: compare recoverable input tax against the output tax that cannot be passed on in price. For a product business buying stock the answer is usually to register; for a service business with few taxable inputs selling to consumers, usually not until required.
One further complication for sellers shipping nationally: Quebec administers its own QST at 9.975% alongside the federal GST, with a separate registration and a separate return through Revenu Québec rather than the Canada Revenue Agency.
So a business selling across Canada may face HST in five provinces, GST alone in some, GST plus a provincial tax in others, and a wholly separate provincial administration in Quebec. Mapping which regime applies to each destination is a one-time exercise and it is not optional.
Where to go next
The HST question rarely arrives on its own. These are the ones that usually come with it:
- PST Calculator — GST plus provincial tax, on the right base.
- GST Calculator Canada — 5% federal, and whatever the province adds.
- GST Calculator — Add or extract GST at any rate.
- Etsy Fee Calculator — Every Etsy fee on one sale, itemised.
Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price, check the platform's current fee schedule before you price a product against it. This is not tax or business advice.
Frequently asked questions
Which provinces charge HST?
Ontario, New Brunswick, Newfoundland and Labrador, Prince Edward Island and Nova Scotia. Ontario is 13%; the Atlantic provinces are 15%, except Nova Scotia which reduced its rate to 14%.
How is HST split?
5% is the federal component and the rest is provincial, but you do not account for them separately; it is a single tax on a single return. The split matters only for how the revenue is distributed.
Which province's rate do I charge?
The customer's, under the place of supply rules. For goods shipped to a customer, that is the delivery address, so an Ontario seller shipping to New Brunswick charges 15%, not 13%.
Can I claim input tax credits on HST?
Yes, on the full amount for purchases used in your commercial activity. That is the main advantage over PST provinces, where the provincial component is generally not recoverable.