Nova Scotia sales tax is 14% HST in 2026. The Nova Scotia HST rate combines a 5% federal GST component and a 9% provincial component. There is no separate Nova Scotia PST to add to GST. CRA confirms that the provincial HST component dropped from 10% to 9% on April 1, 2025, reducing the overall HST rate from 15% to 14%.
What is the HST rate in Nova Scotia?
| Component | Rate |
|---|---|
| Federal GST component | 5% |
| Provincial HST component | 9% |
| Nova Scotia HST | 14% |
The current standard taxable-supply rate is 14%. On a $100 pre-tax taxable sale, HST is $14 and the total is $114. To remove tax from a price that already includes 14% HST, divide the total by 1.14. You can also use the Nova Scotia HST calculator.
What changed to the Nova Scotia HST rate?
The relevant change was April 1, 2025, not a further 2026 rate change. CRA Notice 342 says the rate moved from 15% to 14% and explains the transition rules for personal property and services. For a transaction that straddled that date, the order date alone is not enough: the 14% rate applies when the HST on the consideration becomes due on or after April 1, 2025 without having been paid before that date, or is paid on or after April 1, 2025 without having become due before that date. Read CRA Notice 342 before changing an older invoice, deposit, or instalment.
| Period | HST rate | Components |
|---|---|---|
| April 1, 2013 – March 31, 2025 | 15% | 5% GST + 10% provincial |
| April 1, 2025 – present | 14% | 5% GST + 9% provincial |
| On a $100 pre-tax sale | $15 before / $14 now | — |
HST, not separate GST and PST
In Nova Scotia, HST is shown as one combined rate. CRA says that when HST applies, show the total HST rate rather than separate federal and provincial lines. On a taxable customer invoice, make clear whether the price includes HST or HST is added separately. The invoice field guide explains the supporting details to consider.
What is exempt from Nova Scotia sales tax?
Not every purchase carries sales tax in Nova Scotia at 14%. The 14% rate is the standard rate for taxable supplies made in Nova Scotia. Some supplies are zero-rated under federal GST/HST rules, including basic groceries, prescription drugs, and certain medical devices such as hearing aids and artificial teeth, so HST applies to them at the rate of 0% and no tax is collected. Other supplies are exempt rather than zero-rated: a sale of housing last used by an individual as a place of residence, long-term residential rentals of one month or more, most medical and dental services performed by licensed physicians or dentists for medical reasons, most services provided by financial institutions, and child care services whose primary purpose is care and supervision of children 14 or under for less than 24 hours a day do not carry HST either, though for a different reason under the exemption rules. See GST/HST exempt and zero-rated supplies for the distinction. Do not treat a rate table as a classification tool for a particular product or service.
Nova Scotia also provides a point-of-sale rebate of the provincial part of the HST on certain goods. On qualifying printed books, the rebate equals the provincial part of the HST, so a seller that pays or credits it collects only the 5% federal part (see CRA’s point-of-sale rebate on books). The same 5%-only result applies to qualifying children’s clothing, footwear, and diapers under CRA’s point-of-sale rebate on children’s goods. The seller should normally apply the rebate at checkout; if it does not and the buyer pays the HST, the buyer can claim the children’s goods rebate from CRA on Form GST189 using reason code 16. The rebate does not cover car seats or booster seats in Nova Scotia.
Selling inside and outside Nova Scotia
The applicable rate depends on the type of supply and the place-of-supply rules, not simply the seller’s postal address. CRA’s current guidance lists 14% HST for a supply made in Nova Scotia on or after April 1, 2025, 13% HST in Ontario, and 15% HST in other participating provinces. For sales across provincial borders, start with CRA’s place-of-supply guidance, use the GST/HST calculator once the applicable province is known, and then check any separate provincial tax obligations.
Registration
Federal GST/HST registration is based on federal rules. For most businesses, CRA applies the $30,000 small-supplier test, with different timing when the threshold is exceeded in one calendar quarter or over four consecutive quarters. See CRA’s registration page before deciding whether or when you must register.
Nova Scotia HST questions
Is Nova Scotia tax 15% in 2026?
No. The current Nova Scotia HST rate is 14%. The former 15% rate applies only to circumstances governed by the 2025 transition rules. Generally, Indians, Indian bands, and band-empowered entities under the Indian Act that meet CRA’s conditions do not pay the GST/HST on property bought on a reserve or delivered to a reserve by the vendor or the vendor’s agent, when they present the proper document to the vendor; Inuit and Métis people are not eligible (see CRA: GST/HST and First Nations peoples).
What is the GST rate in Nova Scotia?
GST is the 5% federal component within the 14% HST. Nova Scotia does not layer a separate PST on top.
How much is HST in Nova Scotia on $1,000?
For a standard taxable sale, HST is $140 and the total is $1,140.
Sources checked October 16, 2026
- CRA: Charge and collect the GST/HST
- CRA Notice 342: Nova Scotia transition rules
- CRA: GST/HST rates and place-of-supply rules
- Nova Scotia: HST drop to 14% in 2025
This is general information. Older, real-property, and cross-province transactions can require fact-specific analysis.