Alberta GST Calculator

How to calculate Alberta's 5% GST

Adding GST: tax = price × 0.05, total = price × 1.05. Removing GST from a total: price = total ÷ 1.05, tax = total − price.

Worked example on $100

A $100 purchase: tax = $100 × 0.05 = $5.00. Total = $100 + $5.00 = $105.00. Working backwards from that $105.00 total: price = $105.00 ÷ 1.05 = $100.00, tax = $105.00 − $100.00 = $5.00.

What's taxed and what's GST-exempt

With no PST, Alberta's tax picture is simple: almost everything carries 5% GST, and the usual federal exemptions apply on top — basic groceries, prescription drugs, most health and dental services, and long-term residential rent are GST-exempt everywhere in Canada, Alberta included. A $4 loaf of bread is tax-free; a $4 chocolate bar carries the full 5%. Short-term accommodation is a separate case: Alberta's Tourism Levy applies at 6% (raised from 4% on April 1, 2026) on top of the 5% GST for hotels, motels and short-term rentals booked for under 30 consecutive days — this calculator doesn't include that levy.

Why doesn't Alberta charge PST?

Alberta is the only Canadian province with no general provincial sales tax today. It briefly had one: Premier William Aberhart's government introduced a 2% Ultimate Purchasers Tax effective May 1, 1936, but suspended it indefinitely just over a year later, on August 1, 1937, after public backlash. No Alberta government has reintroduced a general sales tax since. The province has instead relied heavily on resource royalties, mainly oil and gas, to fund public spending. The practical result for anyone buying or selling in Alberta: the only general sales tax you'll see on a receipt is the 5% federal GST.

What this means if you do business across provinces

If you're an Alberta-based business selling to customers in other provinces, you generally charge tax based on where the customer receives the goods or service, not where you're located — so a shipment to Ontario needs 13% HST even though you never charge PST at home. Conversely, Albertans buying from an HST or PST province in person pay that province's rate at checkout, but generally only pay 5% GST on purchases delivered to an Alberta address.

Registering to collect GST as a small business

Because Alberta has no PST, GST/HST is the only sales tax registration to think about. You must register for a GST/HST account once your total taxable revenue (including any associated businesses) passes $30,000 over four consecutive calendar quarters, or within a single quarter; below that you're a small supplier and registration is optional. Once registered, you charge 5% GST on taxable sales, file returns on your assigned schedule, and remit what you collect (minus input tax credits) to the CRA — there's no separate provincial step.

Alberta at a glance

Alberta charges a separate 6% Tourism Levy on short-term accommodation, raised from 4% on April 1, 2026 — that's not part of GST and isn't calculated by this tool.

Official sources

• Canada Revenue Agency — GST/HST rates by province
• Government of Alberta — Tax and Revenue Administration

Both sources checked 30 September 2026.

Frequently asked questions

Has Alberta ever had a provincial sales tax?

Briefly — a 2% tax ran from May 1936 to August 1937 before being suspended. No government has brought one back since.

Why doesn't Alberta introduce a PST now?

The province has historically relied on oil and gas royalties instead, and introducing a PST has remained politically unpopular across governments.

Do I charge Alberta customers only 5% GST if I'm based in another province?

Generally yes — tax is charged based on where the customer receives the goods or service, so a sale delivered to an Alberta address is 5% GST only.

Is the Tourism Levy the same as a hotel PST?

No — it's a separate 6% charge on short-term accommodation under its own Tourism Levy Act, not a general sales tax, and this calculator doesn't include it.