Tax Rates
What is the Retail Sales Tax (RST) or Provincial Sales Tax (PST) rate in Ontario?
The general RST rate in Ontario is 8%. However, special rates apply to accommodation for a period of less than one month (5%); admissions over $4 (10%); and alcoholic beverages (10% and 12% depending on the method of distribution).
There are also two flat taxes
| Flat Tax | Rate |
| Beer or wine produced at a brew-your-own store | 13 cents per litre |
| Tax for Fuel Conservation (TFFC) applies to sales and leases of new passenger and sport utility vehicles | The tax rate varies based on highway fuel consumption ratings. See the TFFC Listings for actual rates according to vehicle make and model year. |
Historical Tax Rates
The following general rates of retail sales tax (RST) on tangible personal property and taxable services have been effective in Ontario from the introduction of RST on September 1, 1961 to the present:
Period Covered |
Rate |
| September 1, 1961 - March 31, 1966 | 3% |
| April 1, 1966 - April 30, 1973 | 5% |
| May 1, 1973 - April 7, 1975 | 7% |
| April 8, 1975 - December 31, 1975 | 5% |
| January 1, 1976 - April 10, 1978 | 7% |
| April 11, 1978 - October 7, 1978 | 4% |
| October 8, 1978 - May 1, 1988 | 7% |
| May 2, 1988 - Present | 8% |
