Ontario HST is 13% on most goods and services. Enter any amount below to calculate HST instantly, or use the reverse calculator to find the pre-tax price.
That's 5% federal GST + 8% provincial portion, combined into a single tax.
How much is HST in Ontario? The Harmonized Sales Tax (HST) in Ontario is 13% in 2026, made up of 5% federal GST and 8% provincial portion combined into a single tax.
Ontario's Harmonized Sales Tax (HST) combines the 5% federal GST and 8% provincial portion into a single 13% tax. Confirmed for 2026, the Ontario HST rate remains 13% — unchanged since it was introduced on July 1, 2010. Below is everything Ontario businesses need to know about HST filing, Input Tax Credits, Point-of-Sale rebates, and the new housing rebate.
Your filing frequency depends on your annual revenue. Businesses with taxable supplies over $6 million file monthly. Between $1.5 million and $6 million, you file quarterly. Under $1.5 million, you may file annually. Annual filers must remit within three months of their fiscal year-end. If your prior-year net tax exceeded $3,000, CRA requires quarterly instalment payments due one month after each fiscal quarter. Late filing attracts a penalty of 1% of the balance owing plus 0.25% per month overdue (up to 12 months). See our GST/HST return guide for step-by-step filing instructions.
HST registrants can recover the HST paid on business expenses by claiming Input Tax Credits. Eligible expenses include office rent, equipment, professional services, vehicle costs (for business use), advertising, and office supplies. You must have valid tax receipts showing the supplier's GST/HST number for claims over $30. ITCs are reported on your HST return and reduce the net tax you remit. For home-based businesses, you can claim ITCs proportional to the business-use percentage of your home on expenses such as utilities, internet, and insurance. Keep detailed records — CRA may audit ITC claims going back four years. Learn more about CRA record-keeping requirements.
Ontario provides a Point-of-Sale (POS) rebate that removes the 8% provincial portion of HST on specific consumer items. Buyers pay only the 5% federal GST on: children's clothing and footwear, children's car seats and booster seats, diapers, feminine hygiene products, and qualifying print newspapers and books. Vendors apply this rebate automatically at checkout. If you sell these items, your invoices should reflect the net 5% tax, not the full 13%. This rebate does not apply to adult clothing, electronics, or general merchandise. Use our invoice generator to handle mixed-rate invoices correctly.
Buyers of newly built or substantially renovated homes in Ontario can claim a rebate of 75% of the 8% provincial HST, up to a maximum of $24,000. The full rebate applies to homes priced at $400,000 or less. Between $400,000 and $450,000, the rebate is clawed back proportionally. Homes over $450,000 receive no provincial rebate. A separate federal GST new housing rebate of up to $6,300 is available for homes under $350,000 (phased out between $350,000 and $450,000). For a $400,000 new home: provincial HST is $32,000, rebate is $24,000, and the federal rebate adds up to $6,300 — reducing the effective tax considerably.
Toronto real estate agent: A $12,000 commission on a home sale attracts $1,560 in HST (13%), which the agent collects and remits to CRA, minus any ITCs on business expenses like marketing and office rent.
Ottawa IT consultant (government contractor): A $25,000 software development contract billed to a federal department includes $3,250 HST. Government departments pay HST but self-assess and remit directly, so the contractor still reports the full amount on their return.
Hamilton manufacturer: A parts manufacturer invoicing $50,000 to an Ontario customer collects $6,500 in HST, but can offset this with ITCs on raw materials, equipment leases, and shipping costs — often resulting in a net refund.
Even if your revenue is under $30,000, voluntary HST registration can benefit Ontario businesses. Once registered, you can claim ITCs on all HST paid for business expenses — office supplies, software subscriptions, professional services, fuel, and more. This is especially valuable during startup years when expenses exceed revenue. However, once registered, you must charge 13% HST on all taxable sales and file returns on schedule. Weigh the ITC savings against the administrative burden. Learn more about how to register for GST/HST.
Quick reference for common amounts at 13% HST — applies uniformly across Toronto, Ottawa, Hamilton, London, and Mississauga.
| Amount | HST (13%) | Total |
|---|---|---|
| $50.00 | $6.50 | $56.50 |
| $100.00 | $13.00 | $113.00 |
| $250.00 | $32.50 | $282.50 |
| $500.00 | $65.00 | $565.00 |
| $1,000.00 | $130.00 | $1,130.00 |
| $5,000.00 | $650.00 | $5,650.00 |
Ontario HST is 13% in 2026 — unchanged from previous years. This rate combines the 5% federal GST and 8% Ontario provincial portion into a single harmonized tax. On a $100 purchase, you pay $13.00 in HST for a total of $113.00. The 13% rate applies across all Ontario cities including Toronto, Ottawa, Hamilton, Mississauga, and London. Confirmed: the Ontario HST rate remains 13% for the 2026 tax year.
To find the HST included in a total amount (reverse HST calculation), divide the total by 1.13 to get the pre-tax price, then subtract. Formula: HST = Total − (Total ÷ 1.13). Example: a receipt shows $226.00 total. Pre-tax amount = $226.00 ÷ 1.13 = $200.00. HST paid = $226.00 − $200.00 = $26.00. Use the reverse calculator above for instant results.
To calculate HST backwards (extracting the tax from a tax-included price), use this formula: Pre-tax price = Total ÷ 1.13. Then HST = Total − Pre-tax price. Quick shortcut: multiply the total by 0.115044 to get the HST portion directly. Example: $500 total × 0.115044 = $57.52 HST, leaving $442.48 pre-tax. This works because 13/113 = 0.115044.
HST on $1,000 in Ontario is $130.00, making the total $1,130.00. The breakdown: $50.00 federal GST (5%) + $80.00 Ontario provincial portion (8%) = $130.00 HST (13%). Here are more common amounts: $500 $65.00 HST $565.00 total. $2,000 $260.00 HST $2,260.00 total. $5,000 $650.00 HST $5,650.00 total.
Ontario HST is 13%, made up of the 5% federal Goods and Services Tax (GST) and an 8% provincial component. Ontario harmonized these two taxes on July 1, 2010, replacing the former 8% Retail Sales Tax (RST). On a $100 purchase you pay $13.00 in HST for a total of $113.00. The 13% rate applies uniformly across all Ontario cities — Toronto, Ottawa, Hamilton, Mississauga, London, and every other municipality. Unlike provinces such as BC or Saskatchewan where GST and PST are charged as two separate line items, Ontario businesses collect a single combined HST, which simplifies invoicing and CRA remittance. For automatic HST on every invoice, see our Ontario invoice software.
The Ontario Point-of-Sale (POS) rebate removes the 8% provincial portion of the HST on certain qualifying items, so consumers pay only the 5% federal GST. Qualifying categories include children's clothing and footwear, children's car seats and booster seats, diapers, feminine hygiene products, qualifying print newspapers, and books (print and audiobooks). Vendors apply the rebate automatically at the register. For invoicing purposes, Ontario businesses should show the net 5% tax on these items rather than the full 13% HST.
Filing frequency depends on your annual revenue. Annual filers must remit within three months after their fiscal year-end (for example, March 31 for a December 31 year-end). Quarterly filers remit within one month after each quarter ends. Monthly filers remit within one month after each reporting month. If your prior-year net tax exceeded $3,000, CRA requires quarterly instalment payments due one month after the end of each fiscal quarter. Late filing incurs a penalty of 1% of the balance owing plus 0.25% for each full month overdue, up to 12 months.
Yes. If you are an HST registrant and use part of your home regularly for business, you can claim Input Tax Credits on the HST paid for home office expenses proportional to the business-use percentage of your home. Eligible expenses include rent, utilities (electricity, heating, internet), home insurance, and maintenance. For example, if your home office is 15% of your home's total area and you pay $200/month in HST-bearing utilities, you can claim an ITC of $200 × 15% × 13% = $3.90 per month. Keep receipts and a reasonable area calculation in case of a CRA audit.
The Ontario New Housing Rebate refunds 75% of the provincial portion (8%) of the HST on newly constructed or substantially renovated homes, up to a maximum rebate of $24,000. The full rebate is available on homes priced at $400,000 or less. Between $400,000 and $450,000, the rebate is clawed back proportionally. Homes over $450,000 receive no provincial rebate. A separate federal GST new housing rebate of up to $6,300 is available for homes under $350,000 (phased out between $350,000 and $450,000). Both rebates can be claimed together on Form GST190.
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