Effective April 1, 2025, Nova Scotia reduced its Harmonized Sales Tax rate from 15% to 14%.
The federal portion remained 5%, while the Nova Scotia provincial portion decreased from 10% to 9%:
Total Nova Scotia HST: 14%
Federal portion: 5%
Provincial portion: 9%
Our Canadian sales tax calculator and HST Calculator now use Nova Scotia’s current 14% HST rate.
The 14% rate applies to supplies made on or after April 1, 2025, subject to the applicable transitional and place-of-supply rules. Transactions made before that date may use the former 15% HST rate. These calculators use the current rate and do not automatically select a historical rate according to the transaction date.
Nova Scotia HST calculation example
For a $200 purchase subject to the 14% HST:
- HST: $200 × 14% = $28.00
- Price including HST: $200 + $28.00 = $228.00
Under the former 15% rate, the HST on the same $200 purchase would have been $30.00. The rate reduction therefore lowers the HST by $2 for every $200 of taxable purchases.
To calculate the price before tax from a total that includes 14% HST, divide the tax-inclusive total by 1.14:
Price before HST = Price including HST ÷ 1.14
For example, if the price including HST is $228:
- Price before HST: $228 ÷ 1.14 = $200.00
- HST included in the total: $228 − $200 = $28.00
The applicable HST rate can depend on when the tax became payable or was paid. Transactions around the April 1, 2025 rate-change date may be subject to transitional rules.
Data source: Canada Revenue Agency – GST/HST Notice 342: Nova Scotia HST Rate Decrease