Country rates
VAT in Canada
5% federal GST. Several provinces add HST (13% or 15%) or their own PST on top, so the total can be 13% to 15%. See the sales tax calculator.
| Standard rate | 5% |
|---|---|
| Reduced rates | 0% |
| Currency | CAD |
Worked example
100.00 net plus 5% VAT comes to $105.00.
A $100.00 gross price splits into $95.24 net and $4.76 VAT.
Try the VAT calculatorWhat you should know about Canada VAT
The standard rate of 5% applies to most supplies. Reduced rates of 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Canada's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Canada tax authority before filing.