Ontario Sales Tax: the 13% HST
Ontario charges a single 13% Harmonized Sales Tax (HST) on most goods and services — 5% federal GST plus an 8% provincial portion, collected together as one tax. Here is how to calculate it, what's exempt, and when a business must charge it.
13%
Total HST rate
5%
Federal (GST) portion
8%
Provincial portion
How to calculate Ontario sales tax
Adding tax to a price
Multiply the pre-tax amount by 1.13.
$250.00 × 1.13 = $282.50 total ($32.50 HST)
Removing tax from a total (reverse)
Divide the tax-inclusive total by 1.13 to find the pre-tax amount — useful when a receipt only shows the total.
$113.00 ÷ 1.13 = $100.00 pre-tax ($13.00 HST)
Or skip the math — the sales tax calculator does both directions for every province.
What's taxed at 13%, 5%, or 0%
| Category | Effective rate |
|---|---|
| Most goods and services (electronics, furniture, restaurant meals, professional services) | 13% |
| Children's clothing & footwear, children's car seats, books, prepared food & drinks $4 or less (point-of-sale rebate of the 8% provincial portion) | 5% |
| Basic groceries, prescription drugs, most health/dental services, residential rent, child care | 0% / exempt |
When a business must charge HST
Any business or freelancer whose worldwide taxable revenue exceeds $30,000 CAD over four consecutive quarters must register for GST/HST with the CRA and start charging it. Once registered, include your GST/HST number on every invoice. If you sell to clients in other provinces, place-of-supply rules generally mean you charge the client's provincial rate — see the rates for every province. Invoicing clients as a freelancer? Read how to invoice as a freelancer in Canada.
Sales Tax Calculator
Apply the 13% HST (or any province’s rate) to any amount instantly.
Sales Tax by Province
GST, HST, and PST rates for all 13 provinces and territories.
Ontario Sales Tax FAQ