Nova Scotia, Canada Sales Tax Calculator and Details

The cumulative sales tax rate for 2023 in Nova Scotia, Canada is 15%. This total rate simply consists of a Harmonized Sales Tax (HST) of 15%.

Sales Tax Breakdown For Nova Scotia, Canada

Sales Tax Type	Sales Tax Rate
HST	15%
Combined Total	15%

The Harmonized Sales Tax, or HST, combines the provincial sales tax with the federal Goods and Services Tax (GST), to create a single, federally administered HST.

The HST is a Value Added Tax (VAT), and applies to most purchases of goods and services in Nova Scotia, New Brunswick, Newfoundland & Labrador, British Columbia and Ontario.

The HST operates the same way as the Goods and Services Tax (GST), which is in place across Canada, and is applied to the same types of goods and services.

Nova Scotia's Harmonized Sales Tax consists of a 5% federal portion and 10% provincial portion. Most goods and services supplied in Nova Scotia are subject to the Harmonized Sales Tax (HST), which has been in place since 1997. That being said, the province offers a number of HST rebates to offset the amount of the provincial portion of the HST for certain products and services.

HST Point of Sale Rebates

As part of government's commitment to making life more affordable for Nova Scotia families, the province offers several point of sale rebates that eliminate the provincial portion of the HST on certain essential items. These are called point of sale rebates because they occur automatically at the time of purchase.

Children's Clothing

• Included items are clothing designed for boys and girls up to Canada Standards size 20 and 16 respectively
• Excluded items are costumes and sports equipment

Children's footwear

• Included items are footwear for boys and girls up to size 6
• Excluded items are sports footwear (skates, cleats, specialty boots and diving flippers)

Diapers

• Included items are disposable and cloth diapers, liners and training pants
• Excluded items are adult sized diapers purchased for children, diapers provided by a diaper service

Feminine hygiene products

• Included items are Tampons, sanitary napkins, menstrual cups
• Excluded items are douches, sprays, deodorants and feminine wipes

Books

• All book items are included except magazines and newspapers

Other HST Rebates

The following are administered by Service Nova Scotia and Municipal Relations.

Your Energy Rebate

Equal to the provincial portion of the HST, the Your Energy Rebate is designed to help Nova Scotians with the high cost of home energy. The rebate applies to all sources of residential use energy including home heating fuel, natural gas, propane, firewood, wood pellets, coal, kerosene and electricity.

First Time Home Buyers Rebate

This is a provincial rebate for first time home buyers, of 18.75 per cent of the provincial portion of the HST, to a maximum of $1,500. The rebate is for first time home buyers of a newly constructed home.

Heritage Property Rebate

Equal to the provincial portion of the HST, the Heritage Property rebate applies to the purchase of building materials to be used for the repair, improvement or restoration of the exterior of a heritage property.

Purchase of a computer for physically, visually or hearing impaired or mentally impaired

A rebate equal to the provincial portion of the HST is available for the purchase of a computer for physically, visually or hearing impaired, or mentally challenged people. The maximum rebate increased from $300 to $375 on July 1, 2010.

Purchase of a vehicle for physiologically impaired

A rebate equal to the provincial portion of the Nova Scotia Sales Tax is available for the purchase of a vehicle for physiologically challenged people. The maximum rebate increased from $3,000 to $3,750 on July 1, 2010.

Fire Fighting Equipment for Municipalities rebate

This is a rebate for the purchase of a vehicle or heavy equipment used to fight fires by a municipality. The maximum rebate will increase from $6,343 to $7,929. This is based on rebating 42.86% of the provincial portion of the HST on a maximum purchase price of $185,000. The province already rebates 57.14 per cent of the provincial portion of the HST, so this additional rebate effectively provides a 100 per cent rebate for fire fighting equipment on a maximum purchase price of $185,000.

Fire Fighting Equipment for Volunteer Fire Departments rebate

This is a rebate for the purchase of a vehicle or heavy equipment used to fight fires by a volunteer fire department. The maximum rebate will increase from $7,400 to $9,250. This is based on rebating 50 per cent of the provincial portion of the HST on a maximum purchase price of $185,000. The province already rebates 50 per cent of the provincial portion of the HST, so this additional rebate effectively provides a 100 per cent rebate for fire fighting equipment on a maximum purchase price of $185,000.

HST Exemptions

For more information about the items and services that are exempt from Harmonized Sales Tax (HST), please refer to our main Canada sales tax page.

Quick Reference Sales Tax Table