Quick answer: If your salon is registered for GST/HST, you charge it on services and retail products. That's 13% HST in Ontario, 14% in Nova Scotia, 15% in the other Atlantic provinces, and 5% GST elsewhere, plus 9.975% QST in Quebec. BC, Manitoba and Saskatchewan don't charge PST on hair and beauty services, but they do on products. Voluntary tips aren't taxed.
Do salons charge HST on haircuts?
Yes. Haircuts, colour, nails, lashes, waxing and spa treatments are taxable services. If you're registered for GST/HST, you charge the rate for the province where you provide the service. Ontario salons charge 13% HST, Nova Scotia charges 14%, and New Brunswick, Newfoundland and Labrador and PEI charge 15%. Everywhere else, the federal part is 5% GST.
What are the rates by province?
- Ontario: 13% HST on services and products
- Nova Scotia: 14% HST (down from 15% on April 1, 2025)
- New Brunswick, Newfoundland and Labrador, PEI: 15% HST
- Quebec: 5% GST plus 9.975% QST on services and products
- British Columbia: 5% GST on services; products also get 7% PST
- Manitoba: 5% GST on services; products also get 7% RST
- Saskatchewan: 5% GST on services; products also get 6% PST
- Alberta, Yukon, Northwest Territories, Nunavut: 5% GST
Want the numbers for a specific price? Use the salon sales tax calculator.
Do BC, Manitoba and Saskatchewan charge PST on salon services?
Generally no. BC lists hairstyling, barbering and beauty treatments as PST-exempt personal services. Saskatchewan's PST-36 bulletin says hair cutting, trimming and styling aren't subject to PST. Manitoba removed RST from personal services on December 1, 2021, except UV tanning. In all three provinces, retail products you sell, like shampoo, are still subject to PST. In Zivly, you can add PST to your retail products from the dashboard.
Two details catch salons out. In BC, hair extensions attached during a service are treated as goods, so PST applies to their value. In Manitoba, spa supplies you use up while providing a service, like masks and body-wrap products, are taxable to you when you buy them.
Are tips taxable?
A tip the client gives freely is not subject to GST/HST. If you add a mandatory or suggested service charge to the bill, it is taxable and you must charge GST/HST on it. Tips are still income for whoever receives them, so they're reported for income tax even though no sales tax applies.
When do I have to register for GST/HST?
When you stop being a "small supplier". The CRA's test is CA$30,000 of taxable revenue, counted in a single calendar quarter or over the last four consecutive calendar quarters. Once you go over, you have 29 days to register. The date you start charging depends on which test you crossed: going over in a single quarter starts from the sale that pushed you over, while going over across four quarters starts a little later. The CRA's RC4022 guide walks through both. You can register voluntarily earlier, which lets you claim input tax credits on business purchases.
Quebec's QST is registered and filed with Revenu Québec, not the CRA. PST in BC, Manitoba and Saskatchewan is registered with each province.
Do no-show and cancellation fees get taxed?
Talk to your accountant about your specific policy, but treat the fee like any other charge on the bill. Zivly adds sales tax to cancellation and no-show fees and itemizes it on the receipt, so the client sees exactly what they paid.
Sources
- CRA: GST/HST rates by province
- CRA RC4022: small supplier rules
- CRA: GST/HST in special cases (tips and service charges)
- BC: small business guide to PST
- Manitoba Finance Bulletin 062: Personal Services
- Saskatchewan PST-36: Personal Services
This guide is general information, not tax advice. Rates and rules change, so confirm with the CRA, your province, or your accountant before filing.