GST is calculated by multiplying the price before tax by 5%: a $1,000 price has $50 GST and a $1,050 total. First determine that GST applies: HST provinces use the applicable HST rate, and a separate provincial tax may also apply elsewhere.
Try the calculation
Amount before tax$1,000.00
GST 5%$50.00
Total with tax$1,050.00
Example for a standard-rated sale in Alberta. Applicable provincial taxes are included. JavaScript is needed to change the amount or tax applicability.
Select the province of supply. The calculator changes its available tax settings; it does not determine whether a product or service is taxable.
How is GST calculated in Canada?
Multiply the pre-tax price by 0.05 for GST. Multiply by 1.05 for the tax-included total. For $280 before tax, GST is $14 and the total is $294. The federal GST rate has changed over time: 7% from 1991, 6% from July 1, 2006, and 5% since January 1, 2008 — see the Government of Canada’s announcement of the rate cut to 5%.
What is the formula to calculate GST?
GST = pre-tax price × 0.05. If the price already includes only 5% GST, GST = total × 5/105, and the original price = total ÷ 1.05. A $525 included total therefore contains $25 GST and a $500 base.
How much GST is on $400?
A $400 price before tax has $20 GST and a $420 total. The table below also covers $100 and $1,000; the second line shows the same amounts worked backward from a GST-included total.
| Price before tax | GST (5%) | Total |
|---|---|---|
| $100.00 | $5.00 | $105.00 |
| $400.00 | $20.00 | $420.00 |
| $1,000.00 | $50.00 | $1,050.00 |
GST included in a total (× 5/105): a $105.00 total includes $5.00 GST, a $420.00 total includes $20.00 GST, and a $1,050.00 total includes $50.00 GST.
Why do some guides divide by 11?
Dividing a total by 11 extracts a 10% tax — that is Australia’s GST rate, not Canada’s. For Canada’s 5% GST, divide the GST-included total by 21 instead, which is the same as multiplying by 5/105. A $105 total therefore contains $105 ÷ 21 = $5 GST.
How much GST do I pay on $1,000?
If $1,000 is the price before 5% GST, GST is $50. If $1,000 is a total that already includes only 5% GST, the unrounded base is $952.380952… and the included GST is $47.62 after cent rounding. State which amount you started with before comparing results.
What is the formula for calculating HST?
Multiply the taxable base by the applicable HST rate. For example, Ontario uses 13%: $1,000 before tax has $130 HST and a $1,130 total. To reverse that total, divide by 1.13. Nova Scotia uses 14%; New Brunswick, Newfoundland and Labrador, and PEI use 15%. Confirm the transaction date and any transition rules.
How much is HST and GST together?
Do not add another 5% GST to HST. HST is the combined tax in a participating province. Separate GST plus PST/RST or QST is a different provincial system. CRA’s charging and calculation guidance explains the distinction.
How is GST calculated for a business return?
A registrant’s net tax is not the same as the tax shown on a single receipt. Net tax generally equals the GST/HST collected or collectible from customers minus eligible input tax credits (ITCs) claimed on business purchases — see input tax credits. A business that qualifies can instead use the Quick Method, which has its own eligibility and remittance-rate rules — see the Quick Method guide. Neither option changes the 5% GST rate used in the examples above; it changes what the business remits after collecting that tax.
When one formula is not enough
Separate taxable, zero-rated, and exempt lines before calculating tax on a mixed purchase. The place of supply can differ from the seller’s address. Check CRA’s place-of-supply rules and compare calculated amounts with the supplier’s actual invoice. Rounding each component or subtotal can produce a one-cent difference when reversing a rounded receipt.
Use the main GST/HST calculator to add tax, or the reverse calculator to extract it from a total. Neither calculation establishes a GST/HST registration duty or an input-tax-credit entitlement.