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. Once you have established that the supply is taxable and made in Alberta, see the Alberta GST calculator.
Is there Alberta HST or PST?
Alberta does not have HST. It is not one of the five HST provinces; only the 5% federal GST applies. That does not mean every purchase is taxable: federal GST rules distinguish taxable, zero-rated, and exempt supplies. Basic groceries and prescription drugs are zero-rated at 0% GST nationwide, and most long-term residential rent is exempt from GST (see GST/HST exempt and zero-rated supplies). CRA’s type-of-supply guidance explains why the supply type matters.
Why does Alberta have no sales tax?
Alberta has no general provincial sales tax. Its Taxpayer Protection Act does not ban one; under the Act, a member of Executive Council may introduce a bill that imposes a general provincial sales tax, or an income tax increase, only if, before the bill is introduced, the Chief Electoral Officer announces the result of a referendum held under the Act on that question. Alberta’s Tax and Revenue Administration states this directly: Alberta has no sales tax. The referendum requirement is provincial law, not a rule that binds the territories; Yukon, the Northwest Territories, and Nunavut also have no general sales tax.
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.
| Province | Combined rate | Total on a $100 taxable purchase |
|---|---|---|
| Alberta | 5% GST | $105.00 |
| Saskatchewan | 5% GST + 6% PST | $111.00 |
| British Columbia | 5% GST + 7% PST | $112.00 |
| Manitoba | 5% GST + 7% RST | $112.00 |
| Ontario | 13% HST | $113.00 |
Saskatchewan is the province with an 11% combined rate (5% GST + 6% PST). For the full provincial breakdown, see the full rate table.
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. See how to get a GST number in Alberta for the registration steps, and 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. Once the applicable province is known, see the GST/HST calculator.
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 21, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- CRA: Type of supply (zero-rated and exempt goods and services)
- Alberta: About Tax and Revenue Administration
- Alberta: Taxpayer Protection Act
- CRA: When to register for and start charging the GST/HST
This is general information, not a tax determination for a particular sale or registration.