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QST / PST / RST Calculator (Non-HST Provinces)

Four provinces charge a separate provincial sales tax on top of the 5% federal GST — Quebec (QST 9.975%), British Columbia (PST 7%), Saskatchewan (PST 6%), and Manitoba (RST 7%). This calculator handles all four plus the GST-only jurisdictions (AB/NT/YT/NU). HST provinces (ON/NB/NS/NL/PE) use the GST/HST calculator.

01 —INPUTS

QST administered by Revenu Québec

02 —RESULTS

Result — GST+QST

Pre-tax amount
$1,000.00
Tax-included amount
$1,149.75
GST (5%)
$50.00
QST (9.975%)
$99.75
Total tax (14.975%)
$149.75
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Non-HST provincial sales tax rates (2025)

Province Tax name GST Provincial Combined Administered by
QuebecQST5%9.975%14.975%Revenu Québec
British ColumbiaPST5%7%12%BC Ministry of Finance
SaskatchewanPST5%6%11%SK Ministry of Finance
ManitobaRST5%7%12%Manitoba Taxation
Alberta—5%—5%CRA (GST only)
NT / YT / NU—5%—5%CRA (GST only)

Key differences by province

Quebec — QST 9.975%

QST has applied to essentially the same base as GST since January 2013 (Quebec harmonised the QST base). That means if GST applies, QST almost always applies too — there are only a handful of QC-specific exemptions (basic groceries, prescription drugs, diapers for children under 2, books). QST registrants claim Input Tax Refunds (ITRs) on business purchases, making QST functionally a value-added tax similar to GST/HST.

Watch for: QST and GST are administered by different tax authorities. Quebec businesses file a separate QST return with Revenu Québec even though the base is harmonised. Registration threshold is $30,000 of worldwide GST-taxable supplies (same as GST).

Open the Quebec QST calculator →

British Columbia — PST 7%

BC PST is a true retail sales tax (not a VAT). It applies only to tangible personal property and specific listed services — software, telecommunications, legal services, accommodation. Most services, basic groceries, restaurant food, children's clothing under $100, and books are exempt. PST paid on business inputs is a non-recoverable cost — there are no Input Tax Credits.

Watch for: The 10% accommodation tax stacks with PST (MRDT + provincial hotel tax). BC PST registration is required when taxable sales exceed $10,000 in 12 months.

Open the BC PST calculator →

Saskatchewan — PST 6%

Saskatchewan PST applies to tangible personal property, certain services, and insurance premiums. It has a broader base than BC PST — insurance premiums (life insurance exempt; most others taxable), used vehicles, and some restaurant food are all taxable. Unlike BC and Manitoba, SK has no small-seller registration threshold — any seller of taxable goods in SK must register.

Watch for: The PST rate was 5% until March 22, 2017, when it increased to 6%. Restaurant food and cannabis became taxable in 2017 as well.

Open the Saskatchewan PST calculator →

Manitoba — RST 7%

Manitoba calls its provincial sales tax RST (Retail Sales Tax) rather than PST, but the mechanism is similar to BC and SK: a retail-stage tax with no input-tax-credit mechanism. RST applies to tangible personal property and a specific list of services — telecommunications, legal, engineering, IT. Groceries, prescription drugs, children's clothing/footwear under specific thresholds, and books are exempt. RST rate went from 8% to 7% on July 1, 2019.

Watch for: RST registration required when annual taxable sales exceed $10,000. Manitoba also charges a separate 8% insurance premium tax (not the RST).

Open the Manitoba RST calculator →

Frequently asked questions

Which provinces have QST, PST or RST instead of HST?

Quebec (QST 9.975%), British Columbia (PST 7%), Saskatchewan (PST 6%), and Manitoba (RST 7%) levy a separate provincial sales tax on top of 5% GST. Alberta, Northwest Territories, Yukon and Nunavut have GST only. HST provinces (ON/NB/NS/NL/PE) combine federal and provincial into a single HST.

Is QST the same as PST?

No. QST is a value-added tax with full Input Tax Refunds (ITRs) for registered businesses — functionally similar to GST/HST. BC/SK/MB PST and Manitoba RST are retail sales taxes with no input-tax mechanism — PST paid on business inputs is a non-recoverable cost.

Do digital services pay QST / PST?

Yes. Quebec (2019), BC (2021), Saskatchewan (2019), and Manitoba (2021) all require non-resident digital platforms to register and collect their provincial tax on digital services sold to residents — streaming, SaaS, digital marketplaces. This applies even to US-based sellers with no physical presence in Canada.

How do I reverse-calculate QST or PST from a tax-included total?

Switch to "Extract tax from tax-included price" mode. For Quebec (14.975% combined), divide by 1.14975 to get the pre-tax amount. BC (12%): divide by 1.12. Saskatchewan (11%): divide by 1.11. Manitoba (12%): divide by 1.12. The calculator applies the exact rate and splits the result into GST and provincial portions.

Do I need to register for QST or PST?

Quebec QST: $30,000 threshold of worldwide GST-taxable supplies. BC PST: $10,000 of BC taxable sales in 12 months. Saskatchewan: no small-seller threshold — any taxable sales require registration. Manitoba RST: $10,000 of annual taxable sales. Non-resident digital platforms have their own thresholds.

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Last updated July 11, 2026Tax year 2025

Data sources: Revenu Québec — QST rate and base rules (9.975% since January 2013)BC Ministry of Finance — PST Act (7%)Saskatchewan Ministry of Finance — PST Act (6%)Manitoba Taxation — Retail Sales Tax Act (RST 7%)CRA — Charge and collect the GST/HST

This tool is general information only, not financial advice.

Reviewed by CA Tax Tools Editorial Desk

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