PEI sales tax is a single 15% HST — 5% federal GST plus a 10% provincial part — charged on most goods and services in Prince Edward Island. It is a combined HST rate; the rate depends on the place and type of supply, not just the business address.
PEI sales tax rate: 15% HST
| Component | Rate |
|---|---|
| HST | 15% |
For a $100 taxable sale at the standard rate, calculate tax from the pre-tax amount. A rate is not a tax-classification decision: zero-rated and exempt supplies, and special rules, can produce a different result.
PEI did not always charge 15%. The province joined HST on April 1, 2013 at a combined 14% (5% GST plus a 9% provincial part), then the provincial part rose to 10% on October 1, 2016, bringing the combined rate to the current 15%. A page that still gives 14% as PEI’s current HST rate is out of date.
What to show on an invoice
For a taxable GST/HST sale, tell the customer whether tax is included or added. Show the applicable rate and either the tax amount or a clear tax-included statement. If HST applies, CRA’s receipts and invoices guidance says to show the total HST rate. CRA’s invoice guidance has the rule.
Sales across provincial borders
A business address alone does not set the rate. The place-of-supply rules and the kind of supply matter. CRA’s examples show that delivery or other supply facts can change the province whose rate applies. Check place-of-supply guidance before applying a rate to a cross-province sale.
PEI HST rebates and exemptions
PEI gives a point-of-sale rebate of the provincial part of HST on a short list of qualifying goods: heating oil, children’s clothing, children’s footwear and books. A retailer selling one of these items may credit the rebate at the till, so the purchaser generally does not need to take any steps. Adult-sized clothing and footwear bought for a child, costumes, and protective sports gear do not qualify, even if a child wears them. Government of Prince Edward Island: Revenue Tax Guide 197, point-of-sale rebates lists the qualifying goods and conditions.
Outside this PEI-specific rebate, the standard federal rules still apply: a zero-rated supply (such as basic groceries or prescription drugs) or an exempt supply (such as most long-term residential rent) does not carry HST in PEI either. See GST/HST exempt and zero-rated supplies for the fuller list.
Questions
What is the HST rate in PEI?
The standard rate is 15% HST.
Does PEI have separate GST and PST?
No separate PST is added to a standard 15% HST transaction.
PEI example
On a $100 standard taxable sale, HST is $15 and the total is $115. PEI uses HST; Alberta and the territories use GST only, while BC, Manitoba and Saskatchewan have separate provincial taxes and Quebec charges QST.
| Period | Combined rate |
|---|---|
| As of March 31, 2013 | 5% GST + separate PST |
| April 1, 2013 – September 30, 2016 | 14% HST (5% GST + 9% provincial) |
| October 1, 2016 – present | 15% HST (5% GST + 10% provincial) |
At today’s 15% rate: a $100 standard taxable sale carries $15.00 HST, for a $115.00 total. A $230.00 tax-included receipt breaks down to $200.00 before tax plus $30.00 HST. Use the PEI sales tax calculator to check another amount.
Sources checked October 21, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Government of Prince Edward Island: HST
- Government of Prince Edward Island: Revenue Tax Guide 197, point-of-sale rebates
General information only; confirm the supply, place, exemption, and registration facts for the transaction.