Reverse Sales Tax Calculator Canada

Calculate pre-tax price from total. Reverse HST, GST/QST, GST/PST for all provinces. Updated 2025/2026 rates.

Reverse HST Ontario Reverse GST/QST Quebec Reverse GST/PST BC Back Out HST Pre-Tax Calculator ITC Calculator
Reverse Sales Tax Calculator — Back Out Tax from Total
Enter the total price including tax to find the pre-tax price. Works as reverse HST calculator, reverse GST/QST calculator (Quebec), reverse GST/PST calculator (BC), and more.
Total Tax Rate: 13%
Add Tax Calculator — Calculate Total from Pre-Tax Price
Enter the price before tax to find the total price including GST, HST, QST, or PST.
Total Tax Rate: 13%
ITC Calculator Canada — Input Tax Credit Calculator
Calculate the GST/HST Input Tax Credit (ITC) claimable on business expenses. ITC = the GST/HST you can recover from CRA on business purchases.
Total Tax Rate: 13%
Compare Sales Tax Across All Canadian Provinces
See how the same pre-tax price differs after tax across all 13 provinces and territories.

Canadian Sales Tax Rates by Province — 2025/2026

All rates verified from the official Canada Revenue Agency (CRA). No changes were made to any provincial or territorial tax rates in January 2026.

Recent Rate Changes

ProvincePrevious RateCurrent RateEffective Date
Nova Scotia15% HST14% HSTApril 1, 2025
All Other ProvincesNo changesUnchanged

How to Reverse Calculate Sales Tax in Canada

Reverse Tax Formula — How to Back Out HST / GST from Total

The reverse sales tax formula (also called the "back out" formula or "remove tax from total" formula) is:

// Reverse Sales Tax Formula
Pre-Tax Price = Total ÷ (1 + Tax Rate)

// Examples:
Ontario HST 13%: $113 ÷ 1.13 = $100.00
Quebec 14.975%: $114.98 ÷ 1.14975 = $100.00
BC 12%: $112 ÷ 1.12 = $100.00
Alberta 5%: $105 ÷ 1.05 = $100.00
Nova Scotia 14%: $114 ÷ 1.14 = $100.00

// Tax Amount = Total − Pre-Tax Price
// Multiplier: is tax 1.13 or 0.13? → Use 1.13 to ADD, 0.13 is just the rate

Reverse HST Calculator — How to Calculate HST Backwards (Ontario)

  • Step 1: Ontario HST = 13%. Add 1: divisor = 1.13
  • Step 2: Pre-tax = Total ÷ 1.13 — e.g. $226 ÷ 1.13 = $200.00
  • Step 3: HST = Total − Pre-tax = $226 − $200 = $26.00
  • Verify: $200 × 1.13 = $226.00 ✓

Reverse GST/QST Calculator — Quebec Reverse Tax (14.975%)

  • Combined rate: GST 5% + QST 9.975% = 14.975% total (rate 1.14975)
  • Pre-tax: $114.98 ÷ 1.14975 = $100.00
  • GST component: $100 × 0.05 = $5.00
  • QST component: $100 × 0.09975 = $9.98
  • Note: QST is calculated on base price, not on top of GST (not compounded)
  • Both claimable: GST ITC + QST ITR (Input Tax Refund) for registered businesses

Reverse GST/PST Calculator — BC (12%) and Other PST Provinces

  • BC: GST 5% + PST 7% = 12% → $112 ÷ 1.12 = $100 pre-tax
  • Saskatchewan: GST 5% + PST 6% = 11% → $111 ÷ 1.11 = $100 pre-tax
  • Manitoba: GST 5% + PST 7% = 12% → $112 ÷ 1.12 = $100 pre-tax
  • ITC warning: Only GST is recoverable as ITC in PST provinces — PST is a permanent cost

What is GST in Canada?

GST (Goods and Services Tax) is a 5% federal value-added tax applied across all provinces and territories, collected by the CRA. Required registration when taxable sales exceed $30,000 in 4 consecutive quarters.

What is HST? How to Calculate HST from Total

HST (Harmonized Sales Tax) combines federal GST with provincial sales tax into one rate. Ontario (13%), Nova Scotia (14%), New Brunswick (15%), PEI (15%), NL (15%). To calculate HST backwards: divide total by (1 + HST rate). E.g. back out HST Ontario: $113 ÷ 1.13 = $100.

What is ITC in GST? — Input Tax Credit Calculator Canada

  • ITC meaning: Input Tax Credit — GST/HST paid on business purchases that you recover from CRA
  • Eligibility: Must be registered for GST/HST with CRA
  • HST provinces: Full HST claimable as ITC
  • PST provinces (BC, SK, MB): Only GST portion claimable — PST is non-recoverable
  • Quebec: GST ITC + QST ITR (Input Tax Refund) both claimable
  • Meals/entertainment: Only 50% of GST/HST is claimable as ITC

TPS TVQ Calculator (Calculateur taxes inversées Québec)

Pour calculer le montant hors taxe (prix avant taxes au Québec): divisez le total TTC par 1.14975. Exemple: $114.98 ÷ 1.14975 = $100.00 hors taxe. TPS = $5.00, TVQ = $9.98. Comment calculer un hors taxe à partir du TTC: utilisez notre calculateur ci-dessus.

Net of HST Meaning / What Does "Net HST" Mean?

"Net of HST" means the price excluding HST — the pre-tax amount. If a price is $113 "gross of HST" (inclusive), the "net of HST" is $100. "Net HST" refers to the net amount of HST owed after subtracting ITCs from HST collected.

Province Tax Comparison Table 2025/2026

ProvinceTax TypeRate$100 After TaxITC Eligible

Frequently Asked Questions

How do I calculate reverse sales tax? (Reverse tax formula)
Divide the total price including tax by (1 + tax rate as decimal). Ontario 13%: $113 ÷ 1.13 = $100. BC 12%: $112 ÷ 1.12 = $100. Quebec 14.975%: $114.98 ÷ 1.14975 = $100. This is called the "back out" or "remove tax" formula. Tax amount = Total − Pre-tax.
How to back out HST from total? (Reverse HST Ontario)
To back out HST Ontario (13%): divide total by 1.13. $226 ÷ 1.13 = $200 pre-tax, HST = $26. Formula: Pre-tax = Total ÷ (1 + HST rate). For 14% HST (Nova Scotia): ÷ 1.14. For 15% HST (NB, PEI, NL): ÷ 1.15.
How to reverse calculate GST/QST in Quebec? (TPS TVQ inverse)
Quebec combined rate is 14.975% (GST 5% + QST 9.975%). To reverse calculate: divide total by 1.14975. $114.98 ÷ 1.14975 = $100. GST = $5, QST = $9.98. QST is calculated on base price, not on GST. Also called: calculer taxes inversées, calcul inverse taxe Québec, reverse TPS TVQ calculator.
What is the HST rate in Ontario 2025?
Ontario HST is 13% — unchanged for 2025 and 2026. It combines 5% federal GST + 8% provincial. Reverse HST Ontario: divide total by 1.13. Example: $200 × 1.13 = $226 total, or $226 ÷ 1.13 = $200 pre-tax.
How to reverse calculate GST/PST in BC?
BC total tax is 12% (GST 5% + PST 7%). Reverse: $112 ÷ 1.12 = $100 pre-tax. GST = $5, PST = $7. Remember: only GST ($5) is claimable as ITC — PST is not recoverable. Also: gst pst reverse calculator BC, reverse tax calculator BC.
Is tax 1.13 or 0.13? What number do I multiply by?
To ADD Ontario HST: multiply by 1.13 (e.g. $100 × 1.13 = $113). To REVERSE/remove HST: divide by 1.13 (e.g. $113 ÷ 1.13 = $100). The 0.13 is just the tax rate itself — if you want only the tax amount: $100 × 0.13 = $13 tax.
What does "net of HST" mean?
"Net of HST" means the price excluding HST. If an invoice shows $113 total, the amount "net of HST" is $100. "Net HST" on a GST/HST return means the HST collected minus ITC credits claimed = amount owing to CRA.
What is 1.14975 in Quebec taxes?
1.14975 is the combined Quebec tax multiplier (1 + 14.975%). To find total price: $100 × 1.14975 = $114.975. To reverse: $114.975 ÷ 1.14975 = $100. It combines GST (5%) + QST (9.975%) = 14.975% total.
How do I calculate price before tax? (Pre-tax calculator)
Pre-tax price formula: divide total by (1 + tax rate). E.g. for 13% HST: Pre-tax = Total ÷ 1.13. Also called: before tax calculator, price without tax calculator, pretax calculator, cost before tax, amount before tax.
Which province has the lowest sales tax in Canada?
Alberta at 5% GST only — no provincial sales tax. Yukon, NWT, and Nunavut also 5% GST only. Highest: New Brunswick, PEI, and Newfoundland at 15% HST.
How to calculate GST/HST returns? ITC vs HST collected
Net tax owing = HST collected on sales − ITC (GST/HST paid on business purchases). File annually (≤$1.5M), quarterly ($1.5M–$6M), or monthly (>$6M) via CRA My Business Account. Quebec businesses file QST return separately with Revenu Québec.
What items are exempt from GST/HST in Canada?
Zero-rated (0% tax, ITC allowed): basic groceries, prescription drugs, exports. Exempt (no tax, no ITC): residential rent, medical services, financial services, child care. PST exemptions vary by province — Saskatchewan PST generally exempts services.
When did Nova Scotia HST change to 14%?
Nova Scotia reduced HST from 15% to 14% on April 1, 2025. Reverse HST Nova Scotia: divide total by 1.14. This was the first change since 2010. All other provinces unchanged in 2025 and 2026.

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