Ontario Sales Tax Rate
Complete guide to sales tax in Ontario (ON) for 2026. Combined rate: 13%.
Combined Rate
13%
Harmonized Sales Tax (HST)
Federal (GST)
5%
Provincial (HST portion)
8%
Tax on $100
$13.00
Tax Rate Breakdown
Before and After Tax in Ontario
Quick reference for common purchase amounts at 13% combined rate
| Before Tax | GST (5%) | HST Prov. (8%) | Total Tax | After Tax |
|---|---|---|---|---|
| $100.00 | $5.00 | $8.00 | $13.00 | $113.00 |
| $500.00 | $25.00 | $40.00 | $65.00 | $565.00 |
| $1,000.00 | $50.00 | $80.00 | $130.00 | $1,130.00 |
| $5,000.00 | $250.00 | $400.00 | $650.00 | $5,650.00 |
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 | $11.50 | $88.50 |
| $500.00 | $57.52 | $442.48 |
| $1,000.00 | $115.04 | $884.96 |
| $5,000.00 | $575.22 | $4,424.78 |
Sales Tax Comparison Across Canada
How Ontario's 13% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. ON |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -8% |
| Northwest Territories (NT) | GST | 5% | $50.00 | -8% |
| Nunavut (NU) | GST | 5% | $50.00 | -8% |
| Yukon (YT) | GST | 5% | $50.00 | -8% |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | -2% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | -1% |
| Manitoba (MB) | GST+PST | 12% | $120.00 | -1% |
| Ontario (ON) | HST | 13% | $130.00 | -- |
| Nova Scotia (NS) | HST | 14% | $140.00 | +1% |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | +1.975% |
| New Brunswick (NB) | HST | 15% | $150.00 | +2% |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | +2% |
| Prince Edward Island (PE) | HST | 15% | $150.00 | +2% |
Sales Tax in Ontario: A Complete Guide
Ontario uses the Harmonized Sales Tax (HST) at a combined rate of 13%, comprising the 5% federal component and an 8% provincial component. As Canada's most populous province, Ontario's HST affects the largest number of consumers and businesses in the country.
Ontario's HST applies to most goods and services, with standard exemptions for basic groceries, prescription drugs, and medical devices. The province provides point-of-sale rebates on certain items including children's clothing, children's car seats, feminine hygiene products, and books. Ontario also offers the Ontario Sales Tax Credit, a quarterly payment to low- and moderate-income residents to help offset the cost of the HST.
Ontario adopted the HST on July 1, 2010, replacing its previous 8% Retail Sales Tax (RST) system. The transition was controversial, with significant public opposition to applying tax to previously PST-exempt services like haircuts, gym memberships, and real estate commissions. The provincial government introduced transitional rebates and the permanent Ontario Sales Tax Credit to ease the impact. Over time, businesses have benefited from the simpler single-tax system and the ability to claim input tax credits on purchases that were previously subject to embedded PST costs.