Reverse HST Calculator: Tax-Included Price to Pre-Tax Amount

Enter a price that already includes sales tax and pick the province. You get the amount before tax and the GST, HST, PST, RST or QST hidden inside the price.

Province or territory

Tax-included price (CAD)

Pre-tax amount (13% HST removed)

$100.00

Tax-included price: $113.00
HST (13%): $13.00
Federal part (5%): $5.00
Provincial part (8%): $8.00
Total tax inside the price: $13.00

Pre-tax = tax-included price ÷ (1 + 13%). Rounded to the cent, so a receipt can differ by a cent.

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Divisor by province

Province	Type	GST/HST federal	Provincial	Combined	Divide by
Ontario	HST	5%	8%	13%	1.13
British Columbia	GST+PST	5%	7%	12%	1.12
Alberta	GST	5%	—	5%	1.05
Quebec	GST+QST	5%	9.975%	14.975%	1.14975
Manitoba	GST+PST	5%	7%	12%	1.12
Saskatchewan	GST+PST	5%	6%	11%	1.11
Nova Scotia	HST	5%	9%	14%	1.14
New Brunswick	HST	5%	10%	15%	1.15
Newfoundland and Labrador	HST	5%	10%	15%	1.15
Prince Edward Island	HST	5%	10%	15%	1.15
Northwest Territories	GST	5%	—	5%	1.05
Yukon	GST	5%	—	5%	1.05
Nunavut	GST	5%	—	5%	1.05

Rates from the CRA sales tax rates table; the Quebec base rule is from Revenu Québec. The harmonized provinces show a single HST line; the other provinces show GST plus the provincial tax.

Frequently asked questions

How do I calculate the price before HST?

Divide the tax-included price by 1 plus the combined rate. In Ontario the HST is 13%, so divide by 1.13. Subtracting 13% of the total is wrong, because the tax is a percentage of the pre-tax price, not of the total.

How do I reverse GST and QST in Quebec?

Revenu Québec charges the QST at 9.975% on the selling price excluding the GST, so the QST is not charged on top of the GST. The combined rate is 14.975%, and the pre-tax price is the tax-included price divided by 1.14975.

Does the reverse calculation work for BC, Saskatchewan and Manitoba PST?

Yes. In those provinces the GST and the PST or RST are both charged on the pre-tax price, so they are removed together using the combined rate. The calculator shows the GST and the provincial tax as separate lines.

Why is my receipt a cent different from the result?

Each tax is rounded to the cent separately on a receipt, and a retailer may round line by line or on the invoice total. The CRA also notes that calculator results are estimates and can differ from final totals by a cent or two because of rounding.

Not every item is taxable. What then?

This calculator assumes the whole price is taxable at the standard rate. Zero-rated items such as basic groceries carry no GST or HST, and some goods and services are exempt from PST. Remove the tax only from the taxable part of the price.

Also see: GST/HST calculator (add tax, Quick Method, ITCs) · QST/PST/RST calculator · Reverse salary calculator.

Reverse HST Calculator: Tax-Included Price to Pre-Tax Amount

Pre-tax amount (13% HST removed)

Divisor by province

Frequently asked questions

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