Alberta Sales Tax: 5% GST, No PST or HST

On this page
  1. How much is GST in Alberta?
  2. Is there Alberta HST or PST?
  3. Which Canadian province has no sales tax?
  4. GST registration and invoices for Alberta businesses
  5. Selling outside Alberta
  6. Alberta sales tax questions
  7. Sources checked October 16, 2026

Alberta sales tax is 5% GST on taxable supplies. Alberta has no provincial sales tax (PST), retail sales tax, or HST. CRA’s current rate table lists Alberta at 5% GST and 0% PST, while Alberta’s own tax administration page confirms that the province has no sales tax. Check CRA’s rate table when the supply or delivery location is relevant.

How much is GST in Alberta?

The standard Alberta rate is 5% GST on a taxable supply. There is no provincial sales-tax layer to add.

Pre-tax price GST at 5% Total
$100 $5 $105
$500 $25 $525
$1,000 $50 $1,050

To add GST, multiply the pre-tax amount by 1.05. To remove GST from a tax-included price, divide by 1.05. The GST/HST calculator can do that standard arithmetic once you have established that the supply is taxable and made in Alberta.

Is there Alberta HST or PST?

No. Alberta HST, HST in Alberta, and harmonized sales tax Alberta are common searches, but Alberta is not an HST province. Its ordinary tax structure is federal GST only. That does not mean every purchase is taxable: federal GST rules distinguish taxable, zero-rated, and exempt supplies. CRA notes, for example, that basic groceries are zero-rated at 0% GST nationwide. CRA’s charging guidance explains why the supply type matters.

Which Canadian province has no sales tax?

Alberta is the only province with no provincial sales tax. Yukon, the Northwest Territories, and Nunavut also have no territorial sales tax, but they are territories rather than provinces. All four jurisdictions still have the federal GST on taxable supplies.

GST registration and invoices for Alberta businesses

GST registration follows federal rules, not an Alberta-specific PST system. For most businesses, CRA’s small-supplier test uses the $30,000 threshold and different timing depending on whether it is crossed in one calendar quarter or over four consecutive quarters. Registration may also be voluntary in some circumstances. Read CRA’s current registration guidance before deciding when to register or start charging tax.

On a taxable invoice, make it clear whether GST is included in the price or added separately, and show the applicable rate. The invoice field guide covers the practical information a customer may need to support its records.

Selling outside Alberta

An Alberta address is not a universal instruction to charge 5%. For a sale outside Alberta, the GST/HST outcome depends on the type of supply and the place-of-supply rules; separate provincial tax rules can also matter. CRA’s example of a BC seller delivering goods to Ontario uses Ontario’s HST rate because the place of supply is Ontario. Use CRA’s place-of-supply guidance before applying a destination rate.

Alberta sales tax questions

What is the Alberta sales tax rate?

For a standard taxable supply made in Alberta, it is 5% GST. There is no Alberta PST layer.

Does Alberta have HST?

No. Alberta has GST, not HST.

What is the sales tax in Alberta on a $100 taxable purchase?

GST is $5, for a $105 total. A special tax treatment can apply to particular supplies, so a rate calculation is not a classification decision.

Sources checked October 16, 2026

This is general information, not a tax determination for a particular sale or registration.