Alberta does not have a provincial sales tax. For ordinary taxable purchases made in the province, the main sales tax is the federal 5% Goods and Services Tax (GST).
That does not mean every purchase is taxed at 5%. Under federal GST/HST rules, some supplies are zero-rated at 0%, while others are exempt.
The Government of Alberta confirms that the province has no provincial sales tax, and CRA applies a 5% GST rate to taxable supplies made in non-participating provinces such as Alberta.
See Government of Alberta affordability and tax information and CRA’s GST/HST rates and place-of-supply rules.
Alberta Sales Tax at a Glance
| Item | 2026 Alberta Treatment |
|---|---|
| Federal GST on ordinary taxable supplies | 5% |
| Provincial sales tax | 0% |
| Basic groceries | Generally zero-rated at 0% |
| Qualifying prescription drugs | Generally zero-rated at 0% |
| Certain medical devices | Generally zero-rated at 0% |
| Long-term residential rent | Generally exempt |
| Many resale homes | Generally exempt |
| Clothing and ordinary electronics | Generally 5% GST |
Taxable, Zero-Rated and Exempt Are Not the Same
CRA separates supplies into different GST/HST categories.
- Taxable: GST or HST is charged at the applicable rate.
- Zero-rated: the supply is taxable, but the GST/HST rate is 0%.
- Exempt: GST/HST is not charged because the supply falls into an exempt category.
For a consumer, zero-rated and exempt purchases can both appear to have no tax added. The distinction matters mainly because businesses treat them differently for GST/HST purposes.
Basic Groceries Are Usually Zero-Rated
CRA states that most basic groceries are zero-rated. Common examples include milk, bread, vegetables, fresh meat, poultry, fish and many ingredients used to prepare meals.
Some food and beverage categories are taxable instead. CRA lists examples such as certain carbonated beverages, candies, confectionery and snack foods.
Packaging, quantity and how a product is marketed can affect its tax treatment. CRA’s detailed rules are available in GST/HST Memorandum 4.3: Basic Groceries.
For current food-price context, see our Alberta Grocery Prices 2026 guide.
Restaurant Meals and Prepared Foods
Restaurant meals and many prepared-food purchases are generally taxable in Alberta.
For example, an ordinary taxable restaurant purchase of $20 would normally have $1 of GST added, for a total of $21 before any voluntary tip.
The exact GST treatment still depends on the product and how it is sold.
Prescription Drugs and Certain Medical Devices
CRA lists qualifying prescription drugs and drug-dispensing services as zero-rated supplies.
Certain medical devices are also zero-rated, including qualifying hearing aids and artificial teeth. The 0% treatment does not automatically apply to every health-related product.
CRA summarizes these categories on its types of GST/HST supplies page.
Long-Term Residential Rent Is Generally Exempt
Ordinary long-term residential rent is generally exempt from GST/HST. A tenant paying monthly rent for a typical apartment or house does not normally have 5% GST added to the rent.
Short-term accommodation can be treated differently and is commonly taxable.
Resale Homes and New Homes Follow Different Rules
Many residential resale transactions are exempt from GST/HST, particularly where the property was previously used as a place of residence.
Newly constructed or substantially renovated homes can be taxable, and separate new-housing rebate rules may apply. A home purchase therefore should not be treated as automatically tax-free without checking the specific transaction.
How Online Shopping Tax Works When Goods Are Shipped to Alberta
For ordinary taxable goods sold in Canada, CRA’s place-of-supply rules generally look at where the goods are delivered.
CRA states that a sale of tangible personal property is generally made in a province if the supplier delivers the property or makes it available there. If a supplier ships goods to a destination in a particular province, the goods can be deemed delivered in that province.
So when an ordinary taxable product is shipped by the supplier to an Alberta address, Alberta is generally the place of supply and the federal 5% GST applies.
Special rules can apply to vehicles, services, digital products and other transactions. CRA’s detailed tangible-property rules are available in GST/HST Memorandum 3-3-3.
An Alberta Seller May Charge HST When Shipping to Another Province
The seller’s location does not always determine the tax rate.
CRA gives examples where goods supplied from one province are taxed according to the province where the supplier delivers them. That means an Alberta business can have to charge HST when it ships ordinary taxable goods to a customer in an HST province and the place-of-supply rules make that province the place of supply.
What Alberta’s Lack of PST Changes on Taxable Purchases
Because Alberta does not add a general provincial sales tax, ordinary taxable purchases made in the province usually carry only the 5% federal GST.
For example, a taxable $1,000 product would normally have $50 of GST in Alberta, for a total of $1,050 before any other fees or charges.
This does not guarantee that the final purchase price will be lower than in another province. Retailers can charge different pre-tax prices, and shipping or other fees can vary.
No PST Does Not Mean Alberta Has No Provincial Taxes
Alberta still has other provincial and local taxes and charges, including provincial income tax, municipal property taxes and specific taxes or levies on certain products and activities.
The point is narrower: Alberta does not impose a general provincial retail sales tax.
For provincial income-tax brackets, see our Alberta Tax Brackets 2026 guide.
The GST/HST Credit Was Renamed the Canada Groceries and Essentials Benefit in July 2026
The federal GST/HST credit is no longer the current name of the quarterly benefit.
CRA states that the benefit was renamed the Canada Groceries and Essentials Benefit (CGEB) as of July 2026. The eligibility criteria, payment calculation and overall structure remain the same as under the former GST/HST credit.
CRA also states that benefit amounts increased by 25% beginning with the July 2026 to June 2027 benefit year, with the increase scheduled to remain for five years from 2026 to 2031.
Current information is available on CRA’s Canada Groceries and Essentials Benefit page.
2026 GST/HST Credit and CGEB Payment Transition
The 2026 transition happened in stages:
| Date | Payment |
|---|---|
| January 5, 2026 | GST/HST credit |
| April 2, 2026 | Final regular GST/HST credit payment |
| June 5, 2026 | One-time GST/HST credit top-up |
| July 3, 2026 | First regular CGEB payment |
| October 5, 2026 | CGEB payment |
CRA states that the June 5 top-up was a one-time payment tied to the 2025–26 GST/HST credit period. The first regular CGEB quarterly payment followed on July 3, 2026.
See CRA’s CGEB payment dates and our CGEB 2026 guide.
How CGEB Eligibility Is Determined
For most Canadian residents, CRA automatically considers eligibility after an income-tax return is filed.
For the July 2026 to June 2027 payment period, CRA uses information from the 2025 tax return.
New residents of Canada can have separate application steps before their first Canadian tax return, so CRA’s newcomer instructions should be followed where applicable.
Common Alberta Shopping Examples
| Purchase | Price Before Tax | Typical GST | Total |
|---|---|---|---|
| Taxable clothing | $100 | $5 | $105 |
| Taxable furniture | $500 | $25 | $525 |
| Taxable electronics | $1,500 | $75 | $1,575 |
| Qualifying basic groceries | $100 | $0 | $100 |
These examples assume the purchase falls under the ordinary GST category shown. Specific products and transactions can follow different rules.
Why a Grocery Receipt Can Contain Both Taxed and Untaxed Items
A supermarket can sell products with different GST treatment in the same transaction.
- milk and ordinary vegetables — generally zero-rated
- bread — generally zero-rated
- certain snack foods — taxable
- cleaning products — taxable
- household supplies — generally taxable
GST is calculated based on the tax treatment of each item, not simply by applying 5% to every product on the receipt.
Alberta Sales Tax 2026: Key Points
| Rule | Key Point |
|---|---|
| General Alberta sales tax | 5% federal GST on ordinary taxable supplies |
| Provincial sales tax | None |
| Basic groceries | Generally zero-rated at 0% |
| Long-term residential rent | Generally exempt |
| Online goods shipped to Alberta | Generally taxed using Alberta place-of-supply treatment when delivered there by the supplier |
| Former GST/HST credit | Renamed CGEB in July 2026 |
Frequently Asked Questions
Does Alberta have PST in 2026?
No. Alberta does not have a general provincial sales tax.
Is Alberta sales tax 5%?
Ordinary taxable supplies made in Alberta are generally subject to the 5% federal GST. Zero-rated and exempt supplies are treated differently.
Are basic groceries taxed in Alberta?
Most basic groceries are zero-rated at 0% GST/HST across Canada. Some food and beverage categories remain taxable.
Do I pay GST on ordinary apartment rent?
Ordinary long-term residential rent is generally exempt from GST/HST.
Do I pay 5% GST when an online store ships goods to Alberta?
For ordinary taxable goods, CRA’s place-of-supply rules generally use the province where the supplier delivers the goods. When that province is Alberta, the 5% GST rate generally applies.
Is the GST/HST credit still the current benefit name?
No. CRA renamed the benefit the Canada Groceries and Essentials Benefit in July 2026.
Disclaimer: This article provides general information about Alberta and federal sales-tax rules. GST/HST treatment can depend on the specific product, service, delivery arrangement or real-estate transaction. Check current CRA and Alberta guidance for unusual or business-specific transactions.
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