GST and HST: federal tax and provincial combined rates
GST applies at 5% to taxable supplies in non-participating provinces. Participating provinces use HST, with combined rates determined by the place of supply.
- GST
- 5% on taxable supplies in non-participating provinces; separate provincial sales taxes may also apply.CRA, GST/HST rates by province
- Ontario HST
- 13% combined HST.CRA, GST/HST rates by province
- Nova Scotia HST
- 14% combined HST from April 1, 2025.CRA, GST/HST rates by province
- Other HST provinces
- 15% combined HST in New Brunswick, Newfoundland and Labrador, and Prince Edward Island.CRA, GST/HST rates by province
The combined rate depends on the province
CRA’s published rate table lists HST at 13% in Ontario, 14% in Nova Scotia, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Nova Scotia’s 14% rate applies from April 1, 2025. These are combined HST rates published by CRA. CRA, GST/HST rates by province (opens in a new tab).
The federal GST rate is 5% for taxable supplies in non-participating provinces. A provincial sales tax may apply separately: the GST figure is not a claim that the total sales tax is only 5% everywhere outside the HST provinces. CRA, GST and provincial sales tax (opens in a new tab).
Place and type of supply matter
The place-of-supply rules determine where a taxable sale, lease or other supply is considered to occur. Zero-rated supplies have a 0% GST/HST rate. This guide lists general rates without resolving the tax treatment of a particular transaction. CRA, GST/HST place-of-supply rules (opens in a new tab).