Nova Scotia's Harmonized Sales Tax is currently 15%, which includes a 5% federal portion and 10% provincial portion. The province offers a number of HST rebates to offset the amount of the provincial portion of the HST for certain products and services.

Nova Scotia Reduces HST from 15% to 14%

On October 23, 2024, the Government of Nova Scotia announced its intention to decrease the rate of the Nova Scotia component of the Harmonized Sales Tax (HST) to a rate of 9 per cent effective April 1, 2025, resulting in an HST rate of 14 per cent in Nova Scotia.

Government passed a legislative instrument to effect this change on December 10, 2024.

Transitional rules, which would be implemented by way of regulations made under the federal Excise Tax Act (Canada), would determine whether the current 10 per cent rate or new 9 per cent rate would apply to transactions that straddle the April 1, 2025 effective date.

Questions on the Transitional Rules can be directed to the Canada Revenue Agency (CRA).

These transitional rules are outlined in the Transitional Rules (PDF).

HST Tax Credits and Rebates

As part of government’s commitment to making life more affordable for Nova Scotia families, the province offers three tax credits, which were introduced July 1, 2010.