HST Calculator

What Is HST and How Does This Calculator Work?

Harmonized Sales Tax (HST) is a single combined sales tax used in five Canadian provinces: Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador. It blends the federal 5% GST with a provincial portion so that registrants charge, collect, and remit a single tax to the Canada Revenue Agency. This HST calculator lets you pick a province, enter a pre-tax amount or tax-included total, and see the subtotal, HST amount, and final total broken down by the current 2025 rate.

Use the “Add Tax to Price” mode for a quote or shelf price, and “Remove Tax from Total” mode for a receipt total when you need to back out the HST. Every rate is editable so you can model a future rate change, a custom mixed rate, or a partial rebate without touching the underlying formula. For provinces that don’t use HST, use our GST calculator or the all-province Canada sales tax calculator.

HST Rates by Province (2025)

HST is a single combined rate, but the provincial portion differs by province. Current rates as of 2025:

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

Ontario has had the lowest HST rate among harmonized provinces since 2010. Nova Scotia’s April 2025 cut to 14% was the first HST rate reduction in any province since the system was introduced. The other three Atlantic provinces remain at 15%.

HST Formulas: Forward and Reverse

The math is straightforward once you have the rate. For a province with HST rate r(expressed as a decimal — 0.13 for Ontario):

• HST amount = Subtotal × r
• Total = Subtotal × (1 + r)
• Subtotal (from total) = Total ÷ (1 + r)
• HST (from total) = Total − Subtotal

Ontario example: a $200 pre-tax purchase → HST = $200 × 0.13 = $26.00, total = $226.00. Reverse: a $226.00 receipt ÷ 1.13 = $200.00 pre-tax, $26.00 HST. Atlantic example at 15%: $200 × 1.15 = $230.00 total. A $230.00 receipt ÷ 1.15 = $200.00 pre-tax.

What HST Applies To — and What’s Exempt

Not every transaction is taxed at the headline rate. Canada’s GST/HST system has three categories:

• Taxable supplies (5% / 13% / 14% / 15%) — most goods and services: restaurant meals, clothing, electronics, professional services, vehicle sales, fuel, alcohol.
• Zero-rated supplies (0%) — basic groceries, prescription drugs, medical devices, most exports, agricultural products. HST is “charged” at 0%, so registrants can still claim input tax credits on related purchases.
• Exempt supplies (no HST) — residential rent, most health and dental services, child care, educational tuition, most financial services. No HST is charged and no ITCs can be claimed on related inputs.

For Ontario business owners, the line between “basic groceries” (zero-rated) and “prepared food” (taxable) is one of the most common audit issues. The CRA publishes detailed guidance with examples for every borderline category.

HST for Small Businesses and Cross-Province Sales

Most businesses must register for GST/HST once their worldwide taxable revenue (including from associates) exceeds $30,000 in any single calendar quarter or over four consecutive calendar quarters. Once registered, you charge HST based on the “place of supply” rules. For most goods and services, that means the customer’s province dictates the rate — an Ontario seller shipping to a customer in New Brunswick charges 15% HST, not 13%.

Registrants file periodically (monthly, quarterly, or annually depending on revenue) and remit HST collected minus Input Tax Credits for HST paid on business inputs. The quick-method election simplifies remittance for many small businesses by letting them keep a portion of the tax collected without tracking every ITC. Pair this calculator with our markup calculator when setting prices, and the profit percentage calculator to confirm your margins are net of tax.

HST vs GST vs PST: Which Province You’re In Matters

HST applies only in the five harmonized provinces. The rest of Canada uses a different system:

• GST-only (5%): Alberta, Yukon, Northwest Territories, Nunavut
• GST + PST: British Columbia (5% + 7% = 12%), Saskatchewan (5% + 6% = 11%), Manitoba (5% + 7% RST = 12%)
• GST + QST: Quebec (5% + 9.975% = 14.975% total)
• HST: Ontario, Nova Scotia, New Brunswick, PEI, Newfoundland and Labrador

Use the right calculator for your province: this page for HST provinces, the GST calculator for territories and Alberta, the GST/PST calculator for BC/SK/MB, the Quebec sales tax calculator for QC, and the catch-all picker if your transaction spans multiple jurisdictions.

Common HST Mistakes to Avoid

• Using the old Nova Scotia rate. If your software, spreadsheets, or POS still has Nova Scotia at 15%, update it — the correct rate since April 1, 2025 is 14%.
• Charging your home province’s rate to all customers. Place-of-supply rules tie HST to where the customer is, not where you are.
• Multiplying the total by the rate to back out HST. A $113 total × 0.13 = $14.69 — this is wrong. The correct method is $113 ÷ 1.13 = $100 pre-tax and $13 HST.
• Missing ITCs. Registrants who don’t track HST paid on inputs effectively overpay tax. Keep receipts and reconcile every quarter.
• Forgetting to charge HST on shipping. If the underlying good is taxable, the shipping charge is too — HST follows the supply.

Disclaimer

This calculator is for informational purposes only. HST rates and rules change periodically; always verify the current rate with the Canada Revenue Agency or your provincial finance ministry before relying on a calculation for a business filing or contract. Consult a Canadian tax professional for advice on registration, place-of-supply, ITCs, or any HST issue that affects your business obligations.