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. The GST/HST calculator can handle this standard calculation.
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 general rule looks to the earlier of when tax became payable and when it was paid. Read CRA Notice 342 before changing an older invoice, deposit, or instalment.
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.
Do all purchases have 14% Nova Scotia HST?
No. The 14% rate is the standard rate for taxable supplies made in Nova Scotia. Some supplies are zero-rated or exempt under federal GST/HST rules. CRA uses basic groceries as an example of a zero-rated supply at 0%. Do not treat a rate table as a classification tool for a particular product or service.
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 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.
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
This is general information. Older, real-property, and cross-province transactions can require fact-specific analysis.