Ontario HST Calculator (13%)

The definitive tool for calculating the Harmonized Sales Tax in Ontario. See the split between Federal (5%) and Provincial (8%) portions.

✓ 2026 Ontario Rates ✓ Federal/Provincial Split ✓ Reverse Mode
Ontario Tax Calculation
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Ontario HST Guide 2026: The Complete Reference

📅 Updated: March 2026 📍 Province: Ontario 💰 Rate: 13%

Table of Contents

The Components of Ontario HST

In Ontario, the Harmonized Sales Tax (HST) is 13%. This is a combination of two distinct taxes that are collected together by the Canada Revenue Agency (CRA) and then distributed.

  • 5% Federal GST: This portion goes to the Government of Canada to fund federal programs.
  • 8% Provincial Tax: This portion goes to the Government of Ontario.

Before July 1, 2010, these were charged separately as GST and PST. The harmonization simplified the process for businesses and consumers, though it applied tax to some services (like haircuts and gasoline) that were previously PST-exempt.

Ontario Point-of-Sale Rebates

Did you know you only pay the 5% Federal portion on certain items? This is called a "Point-of-Sale Rebate" where the 8% provincial portion is instantly credited back to you at the cash register. You don't need to apply for it; the retailer handles it automatically.

Common examples include:

  • Print Newspapers: Only 5% tax.
  • Children's Clothing & Footwear: Items designed for children are often eligible for the rebate.
  • Feminine Hygiene Products: Zero-rated (No tax).
  • Qualifying Prepared Food: Meals under $4.00 are only taxed 5% (though finding a meal under $4 is rare in 2026!).
  • Books: Hardcopy books are eligible for the rebate (5% tax only).

Exempt Goods and Services

Some essential services are completely exempt from HST in Ontario. This means no tax is charged at all.

  • Basic Groceries: Milk, bread, vegetables, meat (unprocessed).
  • Prescription Medications: Drugs prescribed by a doctor.
  • Municipal Transit: Bus and train fares.
  • Legal Aid: Services provided by Legal Aid Ontario.
  • Music Lessons: Private music instruction.
  • Childcare: Daycare services.

HST on Housing and Rent

Real estate rules can be tricky.

Buying a Home

Resale Homes: Generally exempt. You do not pay HST on the purchase price of a used residential home.

New Built Homes: Yes, HST applies. However, there is a federal and provincial New Housing Rebate available if you plan to live in the home as your primary residence, which can significantly offset the cost.

Paying Rent

Long-Term Rent: Exempt. If you rent an apartment or house for more than one month, you do not pay HST.

Commercial Rent: Taxable. Businesses paying rent for office or retail space must pay 13% HST.

Frequently Asked Questions

Is HST charged on insurance? +
Insurance premiums in Ontario are generally exempt from HST, but they are subject to a separate 8% Retail Sales Tax (RST). So you still pay 8% tax, but it's technically RST, not HST.
Do used cars have HST in Ontario? +
Yes. Even in a private sale, you must pay the 13% tax (Retail Sales Tax, or RST, which equals the HST rate) when you register the vehicle at ServiceOntario. The tax is based on the purchase price or the wholesale value (Red Book), whichever is higher.
Are plumbing and renovation services taxable? +
Yes. If you hire a contractor for renovations, plumbing, or electrical work, they are required to charge 13% HST on both labor and materials.