Nova Scotia Sales Tax Rate
Complete guide to sales tax in Nova Scotia (NS) for 2026. Combined rate: 14%.
Combined Rate
14%
Harmonized Sales Tax (HST)
Federal (GST)
5%
Provincial (HST portion)
9%
Tax on $100
$14.00
Tax Rate Breakdown
Before and After Tax in Nova Scotia
Quick reference for common purchase amounts at 14% combined rate
| Before Tax | GST (5%) | HST Prov. (9%) | Total Tax | After Tax |
|---|---|---|---|---|
| $100.00 | $5.00 | $9.00 | $14.00 | $114.00 |
| $500.00 | $25.00 | $45.00 | $70.00 | $570.00 |
| $1,000.00 | $50.00 | $90.00 | $140.00 | $1,140.00 |
| $5,000.00 | $250.00 | $450.00 | $700.00 | $5,700.00 |
Tax-Inclusive Price Breakdown
If the total price already includes tax, here is how it breaks down
| Total (incl. tax) | Tax Included | Price Before Tax |
|---|---|---|
| $100.00 | $12.28 | $87.72 |
| $500.00 | $61.40 | $438.60 |
| $1,000.00 | $122.81 | $877.19 |
| $5,000.00 | $614.04 | $4,385.96 |
Sales Tax Comparison Across Canada
How Nova Scotia's 14% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. NS |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -9% |
| Northwest Territories (NT) | GST | 5% | $50.00 | -9% |
| Nunavut (NU) | GST | 5% | $50.00 | -9% |
| Yukon (YT) | GST | 5% | $50.00 | -9% |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | -3% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | -2% |
| Manitoba (MB) | GST+PST | 12% | $120.00 | -2% |
| Ontario (ON) | HST | 13% | $130.00 | -1% |
| Nova Scotia (NS) | HST | 14% | $140.00 | -- |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | +0.975% |
| New Brunswick (NB) | HST | 15% | $150.00 | +1% |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | +1% |
| Prince Edward Island (PE) | HST | 15% | $150.00 | +1% |
Sales Tax in Nova Scotia: A Complete Guide
Nova Scotia levies a Harmonized Sales Tax (HST) of 14%, which includes a 5% federal portion and a 9% provincial portion. This positions Nova Scotia slightly below the 15% HST charged by the other Atlantic provinces.
The HST in Nova Scotia covers most consumer purchases with limited provincial exemptions. Basic necessities such as groceries, prescription medications, and feminine hygiene products are exempt or receive point-of-sale rebates. Heating fuels for residential use received a temporary point-of-sale rebate in recent years. Businesses registered for HST file a single return with the CRA, which then distributes the provincial share to Nova Scotia.
Nova Scotia was one of the first three provinces to adopt HST on April 1, 1997, originally at 15%. The rate was reduced to 13% in July 2010 as part of a broader Atlantic harmonization adjustment, then increased to 15% on April 1, 2010. On April 1, 2025, Nova Scotia reduced its provincial component from 10% to 9%, bringing the total HST to 14%. This reduction was part of a broader affordability strategy by the provincial government aimed at easing the cost of living for residents.