What is the HST rate in Ontario?

The HST (Harmonized Sales Tax) rate in Ontario is 13%. This consists of a 5% federal Goods and Services Tax (GST) component and an 8% provincial component that replaced the Ontario Provincial Sales Tax (PST). The HST applies to most goods and services purchased in Ontario.

How do I calculate 13% HST on a price?

To calculate 13% HST on a pre-tax price: HST Amount = Price x 0.13. Total Price = Price + HST Amount. For example, on a $100 item: HST = 100 x 0.13 = $13. Total = 113. For the GST portion: 100 x 0.05 = $5. For the PST portion: 100 x 0.08 = $8.

How do I calculate pre-tax price from an HST-inclusive amount?

To find the pre-tax price from an HST-inclusive amount: Pre-tax Price = Total / 1.13. HST Amount = Total - Pre-tax Price. For example, if you paid $113 including HST: Pre-tax = 113 / 1.13 = $100. HST = 113 - 100 = $13. The GST portion is $5 and PST portion is $8.

What is the GST portion of Ontario HST?

The GST (federal) portion of Ontario HST is 5% of the pre-tax price. On a $100 item, the GST portion is $5. The GST portion is always calculated on the original pre-tax amount, not on the HST-inclusive total. The federal government retains the GST portion of all HST collected.

What is the PST portion of Ontario HST?

The PST (provincial) portion of Ontario HST is 8% of the pre-tax price. On a $100 item, the PST portion is $8. Ontario combined its 8% PST with the 5% GST to create the 13% HST effective July 1, 2010. The provincial government retains the PST portion of all HST collected.

What items are exempt from HST in Ontario?

Several items are exempt from HST in Ontario, including basic groceries (unprepared food), prescription drugs, medical devices, most health services, child care services, educational services, transportation services (with some exceptions), resale of residential property, and long-term residential rent. Zero-rated items include childrens clothing, books, and certain medical aids.

Is HST the same as GST plus PST?

HST is a combined tax that replaces both GST and PST. In Ontario, the 13% HST equals 5% GST plus 8% PST calculated on the same base. However, the HST is administered as a single tax, which simplifies compliance for businesses. The Ontario PST was eliminated on July 1, 2010 when HST was introduced.

Does HST apply to real estate in Ontario?

HST applies to new residential properties and substantially renovated properties in Ontario. The 13% HST applies to the purchase price of new homes. Resale (used) homes are exempt from HST. There are new housing rebates available for properties under $450,000 that can reduce the provincial portion. Commercial real estate is also subject to HST.

How is HST different in other Canadian provinces?

HST rates vary across Canada. Atlantic provinces have 15% HST (5% GST + 10% provincial). Quebec has 14.975% (5% GST + 9.975% QST). British Columbia has 12% HST (5% GST + 7% PST). Alberta, Saskatchewan, Manitoba, and BC do not have HST, they have separate GST and PST systems. Only Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador use the federal HST system.

What is the small business HST rebate in Ontario?

Ontario offers a partial HST rebate for small businesses. The Ontario Small Business Tax Rebate provides a 1% point reduction on the provincial portion of HST for eligible small businesses. This brings the effective provincial rate from 8% down to 7% for qualifying businesses with revenues under certain thresholds. The rebate is claimed when filing HST returns.

When was HST introduced in Ontario?

Ontario introduced the Harmonized Sales Tax (HST) on July 1, 2010. It replaced the separate 5% federal GST and 8% Ontario Provincial Sales Tax (PST) with a single 13% HST. The change was intended to reduce tax compliance costs for businesses and improve economic efficiency. The Ontario HST applies to most taxable supplies of goods and services.

Do restaurants charge HST in Ontario?

Yes, restaurants in Ontario charge 13% HST on prepared food and meals. This includes restaurant dining, takeout, and delivery orders. The HST applies to the full amount of the meal including any tips that are mandatory. Beverages including alcohol are also subject to 13% HST at restaurants. Grocery store prepared foods sold hot or ready to eat also attract the full 13% HST.

How do I calculate HST on multiple items?

To calculate HST on multiple items, add up all the pre-tax amounts first, then apply the 13% HST to the total. For example, if you buy items costing $50, $75, and $125 before tax: Total pre-tax = $250. HST = 250 x 0.13 = $32.50. Total with HST = $282.50. Alternatively, calculate HST on each item individually and sum the results.

What is the HST rate in Ontario?

The HST (Harmonized Sales Tax) rate in Ontario is 13%. This consists of a 5% federal Goods and Services Tax (GST) component and an 8% provincial component that replaced the Ontario Provincial Sales Tax (PST). The HST applies to most goods and services purchased in Ontario.

How do I calculate 13% HST on a price?

To calculate 13% HST on a pre-tax price: HST Amount = Price x 0.13. Total Price = Price + HST Amount. For example, on a $100 item: HST = 100 x 0.13 = $13. Total = 113. For the GST portion: 100 x 0.05 = $5. For the PST portion: 100 x 0.08 = $8.

How do I calculate pre-tax price from an HST-inclusive amount?

To find the pre-tax price from an HST-inclusive amount: Pre-tax Price = Total / 1.13. HST Amount = Total - Pre-tax Price. For example, if you paid $113 including HST: Pre-tax = 113 / 1.13 = $100. HST = 113 - 100 = $13. The GST portion is $5 and PST portion is $8.

What is the GST portion of Ontario HST?

The GST (federal) portion of Ontario HST is 5% of the pre-tax price. On a $100 item, the GST portion is $5. The GST portion is always calculated on the original pre-tax amount, not on the HST-inclusive total. The federal government retains the GST portion of all HST collected.

What is the PST portion of Ontario HST?

The PST (provincial) portion of Ontario HST is 8% of the pre-tax price. On a $100 item, the PST portion is $8. Ontario combined its 8% PST with the 5% GST to create the 13% HST effective July 1, 2010. The provincial government retains the PST portion of all HST collected.

What items are exempt from HST in Ontario?

Several items are exempt from HST in Ontario, including basic groceries (unprepared food), prescription drugs, medical devices, most health services, child care services, educational services, transportation services (with some exceptions), resale of residential property, and long-term residential rent. Zero-rated items include childrens clothing, books, and certain medical aids.

Is HST the same as GST plus PST?

HST is a combined tax that replaces both GST and PST. In Ontario, the 13% HST equals 5% GST plus 8% PST calculated on the same base. However, the HST is administered as a single tax, which simplifies compliance for businesses. The Ontario PST was eliminated on July 1, 2010 when HST was introduced.

Does HST apply to real estate in Ontario?

HST applies to new residential properties and substantially renovated properties in Ontario. The 13% HST applies to the purchase price of new homes. Resale (used) homes are exempt from HST. There are new housing rebates available for properties under $450,000 that can reduce the provincial portion. Commercial real estate is also subject to HST.

How is HST different in other Canadian provinces?

HST rates vary across Canada. Atlantic provinces have 15% HST (5% GST + 10% provincial). Quebec has 14.975% (5% GST + 9.975% QST). British Columbia has 12% HST (5% GST + 7% PST). Alberta, Saskatchewan, Manitoba, and BC do not have HST, they have separate GST and PST systems. Only Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador use the federal HST system.

What is the small business HST rebate in Ontario?

Ontario offers a partial HST rebate for small businesses. The Ontario Small Business Tax Rebate provides a 1% point reduction on the provincial portion of HST for eligible small businesses. This brings the effective provincial rate from 8% down to 7% for qualifying businesses with revenues under certain thresholds. The rebate is claimed when filing HST returns.

When was HST introduced in Ontario?

Ontario introduced the Harmonized Sales Tax (HST) on July 1, 2010. It replaced the separate 5% federal GST and 8% Ontario Provincial Sales Tax (PST) with a single 13% HST. The change was intended to reduce tax compliance costs for businesses and improve economic efficiency. The Ontario HST applies to most taxable supplies of goods and services.

Do restaurants charge HST in Ontario?

Yes, restaurants in Ontario charge 13% HST on prepared food and meals. This includes restaurant dining, takeout, and delivery orders. The HST applies to the full amount of the meal including any tips that are mandatory. Beverages including alcohol are also subject to 13% HST at restaurants. Grocery store prepared foods sold hot or ready to eat also attract the full 13% HST.

How do I calculate HST on multiple items?

To calculate HST on multiple items, add up all the pre-tax amounts first, then apply the 13% HST to the total. For example, if you buy items costing $50, $75, and $125 before tax: Total pre-tax = $250. HST = 250 x 0.13 = $32.50. Total with HST = $282.50. Alternatively, calculate HST on each item individually and sum the results.

HST Calculator Ontario - Ontario Harmonized Sales Tax Cal...

Ontario HST Calculator: Calculate Harmonized Sales Tax Free

Our Ontario HST calculator is a free online tool that helps you calculate the 13% Harmonized Sales Tax on any purchase in Ontario, Canada. Whether you need to add HST to a pre-tax price or remove HST from a tax-inclusive amount, this calculator provides instant results with a complete breakdown of the GST and PST components.

Ontario combined its 8% Provincial Sales Tax (PST) with the 5% federal Goods and Services Tax (GST) on July 1, 2010, creating the single 13% Harmonized Sales Tax (HST). This unified tax simplified the tax system for businesses and consumers by replacing two separate taxes with one. Understanding how HST works is essential for budgeting, invoicing, and financial planning in Ontario.

What is Ontario HST?

HST stands for Harmonized Sales Tax, which is a value-added tax that combines federal and provincial sales taxes into a single rate. In Ontario, the HST rate is 13%, broken down as 5% federal GST plus 8% provincial tax. The HST applies to most goods and services purchased in Ontario, with some exceptions for essential items like basic groceries, prescription medications, and medical devices.

The HST system replaced the previous two-tax system where consumers and businesses had to calculate and remit both GST and PST separately. Under the HST system, a single tax rate applies and is collected by the Canada Revenue Agency (CRA), which then distributes the provincial portion to the Ontario government. This streamlined approach reduced administrative burden for businesses operating across provinces.

How to Use the Ontario HST Calculator

Choose Calculation Mode: Select "Add HST" if you have a pre-tax price and want to find the total with tax, or "Remove HST" if you have a tax-inclusive price and want to find the pre-tax amount.
Enter the Amount: Input the dollar amount in the appropriate field. The calculator uses Ontario's standard 13% HST rate automatically.
Click Calculate: Get instant results showing the total HST amount, GST portion (5%), and PST portion (8%) with a complete breakdown.

Ontario HST Calculation Formulas

The formulas for calculating Ontario HST are straightforward:

Adding HST to a Pre-Tax Price

HST Amount = Pre-Tax Price x 0.13
Total Price = Pre-Tax Price + HST Amount

Example: A product costs $200 before tax
HST = 200 x 0.13 = $26.00
Total = 200 + 26 = $226.00
GST portion = 200 x 0.05 = $10.00
PST portion = 200 x 0.08 = $16.00

Removing HST from a Tax-Inclusive Price

Pre-Tax Price = Total Price / 1.13
HST Amount = Total Price - Pre-Tax Price

Example: You paid $226 including HST
Pre-Tax = 226 / 1.13 = $200.00
HST = 226 - 200 = $26.00
GST = 200 x 0.05 = $10.00
PST = 200 x 0.08 = $16.00

Ontario HST: What You Need to Know

Ontario's 13% HST applies to a wide range of goods and services. Most consumer purchases, restaurant meals, clothing over $30, electronics, furniture, and professional services are subject to the full 13% HST. The tax is collected at the point of sale and remitted to the CRA by the vendor.

The HST is calculated on the pre-tax price of goods. When a merchant displays a price, they must indicate whether it includes HST or not. For consumer-facing prices, HST is typically included in the displayed price. For business-to-business transactions, prices are often quoted before tax, with HST added at checkout.

Items Exempt from Ontario HST

Not all goods and services are subject to Ontario's 13% HST. The following categories are either exempt or zero-rated:

Basic Groceries: Unprepared food items such as fresh fruits, vegetables, meat, dairy, bread, and eggs are exempt from HST.
Prescription Drugs: Medications sold under prescription are zero-rated for HST purposes.
Medical Devices: Items like hearing aids, wheelchairs, and insulin pumps are zero-rated.
Healthcare Services: Most medical and health services provided by licensed practitioners are exempt.
Child Care: Licensed child care services are exempt from HST.
Education: Tuition for post-secondary education is exempt, as are most educational services.
Residential Rent: Long-term residential rental payments are exempt from HST.
Resale Homes: The sale of an existing (resale) residential property is exempt from HST.
Financial Services: Most financial services including bank accounts, loans, and insurance are exempt.
Municipal Transit: Public transportation services operated by municipalities are exempt.

HST on Common Purchases in Ontario

Here are some common examples of how Ontario HST applies to everyday purchases:

Electronics: A laptop priced at $1,200 before tax will cost $1,356 with 13% HST ($156 tax).
Restaurant Meal: A $60 dinner bill before tax becomes $67.80 with 13% HST ($7.80 tax).
Gasoline: Gas prices in Ontario include 13% HST. At $1.50/L, the tax component is approximately $0.173/L.
Clothing: Clothing items over $30 are subject to 13% HST. A $100 jacket costs $113 with tax.
Home Renovation: Contractor services for home renovation are subject to 13% HST.
Professional Services: Legal, accounting, and consulting services are subject to 13% HST.
Utilities: Electricity, heating, and water services are subject to 13% HST for residential customers.
Internet and Phone: Internet service and cell phone plans are subject to 13% HST in Ontario.

HST on Real Estate in Ontario

HST applies to newly constructed or substantially renovated residential properties in Ontario. When you purchase a new home, the 13% HST applies to the purchase price. There is a federal new housing rebate for properties under $450,000, and Ontario also offers a provincial new housing rebate. These rebates can significantly reduce the HST burden on new home buyers.

Resale (used) homes are exempt from HST. If you are buying an existing home from a previous owner, no HST applies to the transaction. However, if you are selling a property that was used primarily for personal use, you may still need to collect HST on certain related services such as real estate commissions.

Why Use Our Ontario HST Calculator?

Dual Mode: Both add-HST and remove-HST calculations in one tool.
GST/PST Breakdown: See exactly how much goes to federal (5%) and provincial (8%) portions.
Instant Results: Get accurate HST calculations in real time as you type.
100% Free: No registration, no sign-up, unlimited use.
Privacy First: All calculations happen in your browser -- no data is sent to any server.
Mobile Friendly: Works perfectly on smartphones, tablets, and desktops.
Accurate Formula: Uses the exact 13% Ontario HST rate with proper rounding.

Comparing Ontario HST with Other Provinces

Canada has different sales tax structures across its provinces and territories:

Ontario: 13% HST (5% GST + 8% provincial)
New Brunswick: 15% HST (5% GST + 10% provincial)
Nova Scotia: 15% HST (5% GST + 10% provincial)
Prince Edward Island: 15% HST (5% GST + 10% provincial)
Newfoundland and Labrador: 15% HST (5% GST + 10% provincial)
Quebec: 14.975% (5% GST + 9.975% QST)
British Columbia: 12% (5% GST + 7% PST)
Alberta: 5% GST only (no provincial sales tax)
Saskatchewan: 11% (5% GST + 6% PST)
Manitoba: 13% (5% GST + 7% PST + 1% health)

Ontario's 13% HST is among the lower combined sales tax rates in Canada. The Atlantic provinces all have 15% HST, which is 2 percentage points higher than Ontario. Alberta has the lowest overall rate at just 5% GST with no provincial component. Understanding these differences is important for cross-border shopping and business operations across provinces.