Ontario charges a single blended 13% HST — 5% federal plus 8% provincial — on most goods and services, with a handful of everyday items rebated back down to just the GST portion at the till.
Ontario blends the federal and provincial tax into one HST rate. Adding HST: tax = price × 0.13, total = price × 1.13. Removing HST from a total: price = total ÷ 1.13, tax = total − price.
A $100 purchase: tax = $100 × 0.13 = $13.00. Total = $100 + $13.00 = $113.00. Working backwards from that $113.00 total: price = $113.00 ÷ 1.13 = $100.00, tax = $113.00 − $100.00 = $13.00.
When Ontario adopted HST on 1 July 2010, it kept several previously PST-exempt items tax-reduced by rebating the 8% provincial portion instantly at checkout, so shoppers still only effectively pay the 5% GST on them. These point-of-sale rebate categories are: printed books and audiobooks, children's clothing and footwear, children's car seats and booster seats, diapers, and feminine hygiene products. A $40 children's jacket is taxed at 5% only ($2.00), while a $40 adult jacket carries the full 13% ($5.20). The rebate is applied automatically by the retailer — you don't need to ask for it or claim it separately. It's distinct from GST/HST exemptions like basic groceries, prescription drugs and residential rent, which aren't taxed at all.
Buyers of a new or substantially renovated home in Ontario can also qualify for the Ontario New Housing Rebate, which returns part of the provincial HST portion on homes up to a set price threshold — a separate CRA/Ontario program from the point-of-sale rebate above, and one this calculator doesn't estimate since eligibility depends on the purchase price and whether it's a primary residence.
Most goods and services carry the full 13% HST: restaurant meals, clothing for adults, electronics, and professional services are all fully taxed. Point-of-sale rebate items (above) pay only the 5% GST share. A third category is fully exempt from HST altogether: basic groceries, prescription drugs, most health and dental services, tutoring and most educational services, and long-term residential rent. A $5 loaf of bread is tax-free; a $5 chocolate bar carries the full 13%.
Because HST is federally administered, Ontario has no separate provincial sales tax registration — one CRA GST/HST account covers it. You must register 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, though registering lets you claim input tax credits on business expenses. Once registered, you charge 13% HST on taxable sales delivered in Ontario, file on your assigned schedule, and remit what you collect (minus input tax credits) to the CRA.
| Federal portion | 5% |
| Provincial portion | 8% |
| Combined HST rate | 13% |
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Both sources checked 30 September 2026.
Rate last checked: September 2026.