Calculate 2026 Ontario sales tax with HST at 13%
Ontario uses the HST system with a total sales tax rate of 13% for 2026. This is a single harmonized rate combining federal and provincial tax. For example, on a $100 purchase, you would pay $13.00 in sales tax for a total of $113.00.
Uses 2026 Ontario HST rates from the Canada Revenue Agency.
This Ontario Sales Tax Calculator calculates Ontario sales tax using the HST system at 13% for 2026. Ontario is pre-selected with accurate rates applied automatically. Includes forward and reverse calculations plus a comparison table showing all Canadian provinces.
Standards: Ontario HST Rates 2026, CRA GST/HST Regulations, Provincial Sales Tax Rules
| Tax Type | Rate |
|---|---|
| HST (Harmonized Sales Tax) | 13% |
| Total Sales Tax | 13% |
Ontario uses the Harmonized Sales Tax (HST) at 13%, which combines the federal GST and provincial sales tax into a single rate.
| Province | GST | PST/QST | HST | Total |
|---|---|---|---|---|
| Alberta | 5% | — | — | 5% |
| British Columbia | 5% | 7% | — | 12% |
| Manitoba | 5% | 7% | — | 12% |
| New Brunswick | — | — | 15% | 15% |
| Newfoundland and Labrador | — | — | 15% | 15% |
| Nova Scotia | — | — | 15% | 15% |
| Northwest Territories | 5% | — | — | 5% |
| Nunavut | 5% | — | — | 5% |
| OntarioCurrent | — | — | 13% | 13% |
| Prince Edward Island | — | — | 15% | 15% |
| Quebec | 5% | 9.975% | — | 14.975% |
| Saskatchewan | 5% | 6% | — | 11% |
| Yukon | 5% | — | — | 5% |
Alberta 5% (GST only), BC 12% (5% GST + 7% PST), Ontario 13% HST, Quebec 14.975% (5% GST + 9.975% QST), Nova Scotia 15% HST. On $50,000 car: Alberta $2,500 tax, Ontario $6,500 tax, Quebec $7,488 tax. Location saves thousands on big purchases. Consider this when relocating or making large purchases.
Cross-border shopping saves HST on items under import limits. US purchase under $800 CAD (48+ hours abroad) comes in duty and tax-free. $2,000 laptop in Ontario: $2,260 with tax. Buy in US for $1,500 USD ($2,040 CAD), save $220. Factor travel costs. Works for electronics, appliances, expensive items.
Registered businesses claim back GST/HST paid on expenses. $10,000 in business expenses at 13% HST = $1,300 refund. Track all business purchases, keep receipts. File GST/HST returns quarterly or annually. Many Canadian businesses leave thousands unclaimed yearly. Register voluntarily if beneficial even under $30,000 revenue threshold.
Quebec calculates QST on price plus GST. $100 item: GST $5, QST calculated on $105 = $10.47, total $115.47. Other provinces calculate both on original price: $100 × 12% = $12 total. Quebec effectively higher than stated 14.975%. On $40,000 car, Quebec charges ~$60 more in tax than equivalent combined-rate province.
Many Canadians budget $30,000 for car then shocked by $33,900 with Ontario tax. Always calculate final after-tax cost upfront. $500,000 home closing: plan for lawyer fees, land transfer tax, adjustments. Sales tax on new home GST/HST rebate up to $30,000. Used homes no GST/HST. Always ask if price includes tax.
Basic groceries, prescription drugs, medical devices are GST/HST exempt. Buy kids' clothes in provinces with PST exemption (BC exempt under $100 per item). Restaurant takeout may be cheaper than dine-in (some provinces). RRSP contributions not taxed. Strategic spending in low-tax categories and exempt items saves significantly over lifetime.
Revenue exceeds $30,000 but you don't register for GST/HST. You're required to charge customers tax and remit to CRA. Operating unregistered is illegal, penalties are severe: 1% monthly penalty plus interest on unremitted amounts. If you hit $30,000, register immediately. CRA can audit going back years, assess owed taxes plus penalties.
Online business charges Ontario customer 12% when Ontario rate is 13%. You're liable for the difference. Selling $100,000 yearly, 1% error costs you $1,000. Must charge based on customer's province, not your location. Track customer addresses accurately. Use automated tax calculation tools. Mistakes add up significantly across hundreds of transactions.
Registered for GST/HST but don't claim ITCs on business expenses. Spending $20,000 yearly on supplies/equipment at 13% HST = $2,600 you could claim back. Many small business owners don't track or claim these. Leaving thousands on table annually. Keep detailed records, claim every eligible expense. Check quarterly for missed claims.
Buying prepared sandwich at grocery store: may be GST/HST exempt if under 6 items, taxed if more or heated. Children's clothing PST-exempt in BC but not in Ontario. Buying $500 of kids' clothes: BC saves $35 vs Ontario. Many Canadians overpay by not knowing exempt categories. Research exemptions for major purchases.
Federal 5% tax on most goods and services across Canada. Collected by federal government. Applies in all provinces and territories. Introduced 1991 replacing Manufacturers Sales Tax. Businesses with $30,000+ revenue must register and collect. Revenue goes to federal government for national programs.
Provincial tax added on top of GST in BC (7%), Saskatchewan (6%), Manitoba (7%). Each province sets own rate and rules. Some items GST-taxed but PST-exempt (books in some provinces). BC, SK, MB, QC have separate PST/QST. Revenue stays in province for provincial programs and services.
Combined federal and provincial tax in Ontario (13%), Nova Scotia, New Brunswick, Newfoundland, PEI (all 15%). Single tax rate, single registration. Easier for businesses than separate GST/PST. Same rules across HST provinces for what's taxable. Includes both federal and provincial portions in one rate.
Quebec's provincial tax at 9.975%, calculated on price + GST. Requires separate registration from GST. QST on $100 item: GST $5, QST on $105 = $10.47. Total 14.975% but slightly higher due to cascading calculation. Quebec administers both GST and QST in province. Must charge and remit both separately.
Items with 0% GST/HST but still considered taxable supplies. Includes basic groceries, prescription drugs, medical devices, exports. Businesses can claim input tax credits on expenses related to zero-rated sales. Different from exempt goods where no ITCs claimable. Milk, bread, vegetables are zero-rated. Candy, soft drinks, prepared meals are taxed.
No GST/HST charged and businesses can't claim input tax credits. Includes residential rent, most healthcare, daycare, legal aid, educational services, most financial services. Different from zero-rated. If selling exempt items exclusively, can't register for GST/HST or claim ITCs. Most consumer items aren't exempt.
GST/HST businesses paid on expenses that can be claimed back. Buy $1,000 laptop at 13% HST ($1,130 total), claim $130 ITC. Refunded on GST/HST return. Only for registered businesses. Must have receipts showing GST/HST paid. Can only claim business portion if mixed personal/business use. Thousands available for most businesses.
9-digit registration number plus 'RT0001' suffix. Format: 123456789 RT0001. Required to collect and remit GST/HST. Appears on invoices, receipts. Customers need this to claim ITCs. Register online through CRA My Business Account. Required within 30 days of exceeding $30,000 revenue. Free to register.
Tax charged when customer purchases, not when business orders inventory. Restaurant buys ingredients GST/HST-paid, charges customers GST/HST on meals, claims ITC for ingredients. Net effect: tax only on value added. Customer pays full tax at final sale. Businesses act as collection agents for government.
Charge tax based on where customer receives product, not where you're located. BC business selling to Ontario customer charges 13% HST, not 12% BC rate. Must track customer locations accurately. Register for GST/HST in customer's province if significant presence. Critical for e-commerce businesses. Quebec requires separate QST registration regardless.
Certain items and services are exempt from sales tax in Canada. Common exemptions include basic groceries (milk, bread, vegetables), prescription drugs, medical devices, most healthcare services, educational services, and some financial services. Organizations like charities, Indigenous peoples on reserves, and diplomatic missions may also be eligible for tax exemptions. Always verify current exemptions with CRA.
Any property or service provided in the course of commercial activity. Supplies can be taxable (GST/HST applied), zero-rated (0% but ITCs claimable), or exempt (no tax or ITCs). Determining your supply type dictates tax obligations. Most goods and services are taxable supplies. Understanding your supply classification is crucial for compliance.
This calculator is based on the following authoritative sources and research:
Important Note: Sales tax rates for Ontario are current as of 2026. Some items may be tax-exempt or have special rates. Always verify with the Canada Revenue Agency or your provincial tax authority for the most current information.
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