Ontario Sales Tax Calculator 2025

Ontario's sales tax system is based on the Harmonized Sales Tax (HST) and Provincial Sales Tax (PST). This calculator helps you determine the total sales tax for purchases in Ontario for 2025, including the application of exemptions and special rates.

How to Calculate Ontario Sales Tax

The total sales tax in Ontario is calculated by applying the applicable tax rates to the purchase price. The basic formula is:

Sales Tax Formula

Total Sales Tax = (Purchase Price × HST Rate) + (Purchase Price × PST Rate)

Total Amount = Purchase Price + Total Sales Tax

For most goods and services, the HST rate is 13% and the PST rate is 8%, making the total sales tax rate 21%. However, there are exemptions and special rates that may apply.

Important Note

Tax rates are subject to change. Always verify the current rates with the Ontario government before making purchases.

Ontario Sales Tax Rates 2025

As of 2025, the standard sales tax rates in Ontario are:

Tax Type	Rate	Applies To
HST (Harmonized Sales Tax)	13%	Most goods and services
PST (Provincial Sales Tax)	8%	Most goods and services
Total Sales Tax	21%	Most goods and services

There are exemptions for certain goods and services, including:

Prescription drugs
Medical devices
Food and groceries
Clothing and footwear
Basic household items

Special Rates

Some goods and services may have different tax rates. For example, alcohol has a special rate of 18% (13% HST + 5% PST).

How to Use This Calculator

To use the Ontario Sales Tax Calculator:

Enter the purchase price in the "Purchase Price" field
Select whether the item is taxable or exempt
If the item is taxable, select the applicable tax rate
Click "Calculate" to see the results
Review the breakdown of the sales tax and total amount

The calculator will show you:

The total sales tax amount
The total amount to be paid
A breakdown of the HST and PST components

Examples and Scenarios

Let's look at a few examples to understand how the Ontario sales tax works.

Example 1: Taxable Item

If you purchase a $100 item that is taxable:

HST (13%) = $13
PST (8%) = $8
Total Sales Tax = $21
Total Amount = $121

Example 2: Exempt Item

If you purchase a $50 item that is exempt from sales tax:

Total Sales Tax = $0
Total Amount = $50

Example 3: Special Rate Item

If you purchase a $30 item with a special tax rate of 18% (alcohol):

HST (13%) = $3.90
PST (5%) = $1.50
Total Sales Tax = $5.40
Total Amount = $35.40

Frequently Asked Questions

What is the current sales tax rate in Ontario?

The current standard sales tax rate in Ontario is 21% (13% HST + 8% PST). However, some items may have different rates or be exempt.

Are there any items that are exempt from sales tax in Ontario?

Yes, there are several exemptions including prescription drugs, medical devices, food and groceries, clothing, and basic household items.

How do I know if an item is taxable or exempt?

You can check the Ontario government's list of taxable and exempt goods and services. Most retailers also display tax information on receipts.

What is the difference between HST and PST?

HST (Harmonized Sales Tax) is a federal tax that applies to most goods and services. PST (Provincial Sales Tax) is an additional tax imposed by the province of Ontario.

Are there any special tax rates for certain goods?

Yes, some goods like alcohol have special tax rates. For example, alcohol has a combined rate of 18% (13% HST + 5% PST).