How the Ontario Sales Tax Calculator Works
This calculator applies Ontario's 13% HST (5% federal + 8% provincial) to standard purchases. Note: the $4.00 Muffin Rule exemption and point-of-sale rebates for children's clothing, diapers, and printed books are not auto-applied — this tool calculates the standard 13% rate applicable to most goods and services.
- Standard calculation: Enter your before-tax amount. Whether you are shopping in Toronto or Ottawa, the calculator automatically applies the 13% HST to show your final cost.
- Reverse calculation (tax included): Turn on “Amount includes tax?”. Enter the total you paid, and the calculator works backward to separate the 13% HST from the original pre-tax sticker price.
Understanding HST in Ontario
While the general rate is 13%, Ontario applies a specific point-of-sale rebate on prepared food and beverages sold for $4.00 or less. In these cases, only the 5% GST is charged. This is widely known as the 'Muffin Rule'.
The $4.00 Muffin Rule threshold applies per individual item, not per transaction total. A single $3.50 coffee triggers only 5% GST. But if that coffee is sold as part of a combo meal where the total exceeds $4.00, or if a food item is packaged with another item bringing the bundle above $4.00, the full 13% HST applies to the entire purchase. This bundling effect is a common source of tax surprises at fast-food counters across Ontario.
- HST (Federal Portion): 5%
- HST (Provincial Portion): 8%
- Total: 13%
Retail prices displayed in Ontario stores do not include the 13% HST. You must always account for this extra charge at the checkout counter. If you need to figure out the tax portion of a paid invoice, simply use our 'Amount includes tax?' toggle.
This table provides an overview of Canada's sales tax rates for 2026, broken down by province and
territory. It shows how the GST combines with provincial taxes - including
HST, PST, and QST - to determine the total sales tax rate applied to purchases across Canada.
The Total column reflects the combined tax rate consumers typically pay at checkout, helping
individuals and
businesses quickly estimate the final cost of goods and services depending on location.
With a 13% HST, Ontario has a moderately high tax rate, but the province offers unique point-of-sale rebates on everyday essentials that significantly lower the tax burden for families.
| Province / territory |
GST / HST |
PST |
QST |
Total |
| Alberta (AB) |
5% |
0% |
- |
5% |
| British Columbia (BC) |
5% |
7% |
- |
12% |
| Manitoba (MB) |
5% |
7% |
- |
12% |
| New Brunswick (NB) |
15% |
- |
- |
15% |
| Newfoundland and Labrador (NL) |
15% |
- |
- |
15% |
| Nova Scotia (NS) |
14% |
- |
- |
14% |
| Northwest Territories (NT) |
5% |
0% |
- |
5% |
| Nunavut (NU) |
5% |
0% |
- |
5% |
| Ontario (ON) |
13% |
- |
- |
13% |
| Prince Edward Island (PE) |
15% |
- |
- |
15% |
| Quebec (QC) |
5% |
- |
9.975% |
14.975% |
| Saskatchewan (SK) |
5% |
6% |
- |
11% |
| Yukon (YT) |
5% |
0% |
- |
5% |
Rates shown are based
on the most commonly applied public tax rates and may vary for certain goods, services,
or tax-exempt situations.
How to calculate sales tax in Ontario (before tax and tax included)
The exact calculation formula in Ontario is: Total = Amount × 1.13. Example: a $150 restaurant dinner in Toronto costs $169.50 (150 × 1.13), including $7.50 federal HST and $12.00 provincial HST. To reverse a $169.50 receipt, divide by 1.13 to confirm the pre-tax total was $150.00.
Total including tax = Before-tax amount × (1 + 13%)
Before-tax amount = Total including tax ÷ (1 + 13%)
Rules & Exemptions
- The $4.00 rule (Muffin Rule): Prepared foods and beverages priced at $4.00 or less receive a rebate of the provincial portion (8%). Only the 5% GST applies.
- Children’s clothing, footwear, diapers, and printed books are taxed at only 5%.
- Rebates for new housing are available but subject to specific price caps.
FAQ - Ontario 2026
Why did my coffee only have 5% tax?
Because your total was likely under $4.00. Prepared food and drink under this threshold are exempt from the 8% provincial tax.
Are children's clothes tax-free?
Not entirely. They are exempt from the provincial portion (8%), so you still pay the 5% federal tax.
Is gas taxed in Ontario?
Yes, gasoline is subject to the 13% HST, calculated on top of the federal and provincial fuel excise taxes.
