Canada VAT Calculator
How Much Is GST in Canada?
Canada has no VAT by that name: the federal Goods and Services Tax (GST) is 5% in 2026, and what a buyer actually pays depends on the province. Ontario charges a combined 13% HST; Nova Scotia 14% (cut from 15% on 1 April 2025); New Brunswick, Newfoundland and Labrador and Prince Edward Island 15% HST. Quebec adds its own 9.975% QST (14.975% combined), British Columbia and Manitoba add a 7% provincial sales tax and Saskatchewan 6%, while Alberta and the three territories charge GST only. Basic groceries, prescription drugs and exports are zero-rated. Standard VAT/GST rates worldwide range from around 5% to 27%.
How to calculate Canada GST
To add 5% GST to a net (tax-exclusive) price, multiply it by 1.05. To remove GST from a gross (tax-inclusive) price, divide it by 1.05.
- Add GST: CAD 100 net × 1.05 = CAD 105 gross (that is CAD 5 of GST)
- Remove GST: CAD 105 gross ÷ 1.05 = CAD 100 net (that is CAD 5 of GST)
Use the Canada GST calculator above for any amount, or compare Canada with every other country in our GST rates by country table.
Canada VAT Rates Overview
Every VAT rate currently in force in Canada
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Federal GST | 5% | Taxable supplies in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the three territories |
| HST (Ontario) | 13% | Taxable supplies in Ontario (5% federal + 8% provincial part) |
| HST (Nova Scotia) | 14% | Taxable supplies in Nova Scotia (cut from 15% on 1 April 2025) |
| HST (New Brunswick, Newfoundland and Labrador, Prince Edward Island) | 15% | Taxable supplies in these three Atlantic provinces |
| GST + QST (Quebec) | 5% + 9.975% | Quebec: federal GST plus Quebec Sales Tax, combined 14.975% |
| GST + PST (British Columbia) | 5% + 7% | British Columbia: GST plus separate provincial sales tax |
| GST + RST (Manitoba) | 5% + 7% | Manitoba: GST plus retail sales tax |
| GST + PST (Saskatchewan) | 5% + 6% | Saskatchewan: GST plus provincial sales tax |
| Zero rate | 0% | Basic groceries, prescription drugs, many medical devices, feminine hygiene products, exports |
VAT History and Local Rules in Canada
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2025: Nova Scotia HST reduced from 15% to 14% on 1 April 2025
- 2024: Temporary GST/HST holiday on selected items from 14 December 2024 to 15 February 2025
- 2021: Simplified GST/HST registration for non-resident digital sellers and platforms from 1 July 2021
- 2010: Ontario and British Columbia adopted HST (British Columbia reverted to GST + PST in 2013)
- 2008: GST cut from 6% to 5% on 1 January 2008
- 1997: HST introduced in New Brunswick, Nova Scotia and Newfoundland and Labrador
- 1991: GST introduced at 7%, replacing the Manufacturers' Sales Tax
Is the VAT rate the same everywhere in Canada?
No. The federal GST is 5% everywhere, but five provinces use a harmonized HST (13% Ontario, 14% Nova Scotia, 15% New Brunswick, Newfoundland and Labrador, PEI) and Quebec, British Columbia, Manitoba and Saskatchewan add their own provincial sales tax. Alberta and the three territories charge GST only.
Good to know
Canada's sales tax depends on where the customer is: Alberta and the territories charge only 5% GST, Ontario charges 13% HST, Nova Scotia 14% HST, the other Atlantic provinces 15% HST, while Quebec, British Columbia, Manitoba and Saskatchewan add a separate provincial tax to the 5% GST.
Provincial sales taxes in British Columbia, Manitoba and Saskatchewan are not recoverable input taxes like GST/HST and are administered by the provinces; Quebec's QST is a value-added tax administered by Revenu Quebec and fully creditable.
The consumer GST/HST credit was renamed the Canada Groceries and Essentials Benefit from July 2026; this is an income-tested payment to households, not a change to GST rates.
Zero-Rated and Exempt Supplies in Canada
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Basic groceries (unprepared food for home consumption)
- Prescription drugs and drug-dispensing fees
- Many medical and assistive devices
- Feminine hygiene products
- Exports of goods and many services to non-residents
- Most agricultural and fishing products
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Long-term residential rent
- Sales of used residential housing
- Most health care and dental services
- Educational services and tutoring for credit courses
- Child care services
- Most financial services
Canada VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Canada.
| Local name | Goods and Services Tax (GST) / Harmonized Sales Tax (HST); provincial PST and Quebec Sales Tax (QST) |
|---|---|
| VAT number format | 9-digit Business Number + RT + 4 digits (e.g. 123456789 RT0001); Quebec QST: 10 digits + TQ + 4 digits |
| Registration threshold | CAD 30,000 of worldwide taxable supplies in a single quarter or four consecutive quarters (small supplier rule) |
| Non-resident businesses | Non-residents carrying on business in Canada register under the normal rules; non-resident digital sellers and platforms use simplified registration above CAD 30,000 of supplies to Canadian consumers |
| Filing frequency | Monthly (revenue over CAD 6 million), quarterly (CAD 1.5-6 million) or annual (up to CAD 1.5 million); smaller filers may elect more frequent filing |
| Filing and payment deadline | One month after the end of a monthly or quarterly period; three months after year-end for annual filers (15 June for individuals with a December year-end, payment due 30 April) |
| E-invoicing / reporting | No mandatory e-invoicing or real-time reporting for GST/HST |
| Tax authority | Canada Revenue Agency (CRA); Revenu Quebec for QST |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Canada Revenue Agency (CRA); Revenu Quebec for QST before relying on them.
Cross-Border Sales and Refunds in Canada
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Non-resident vendors of digital products and services and digital platforms must register under the simplified GST/HST regime once taxable supplies to Canadian consumers exceed CAD 30,000 over 12 months, charging GST or HST at the customer's provincial rate. Quebec (QST), British Columbia, Saskatchewan and Manitoba have their own registration rules for non-resident digital suppliers.
Tourist VAT refunds: No general tourist refund: the GST/HST Visitor Rebate Program was abolished in 2007; only the Foreign Convention and Tour Incentive Program offers limited rebates on conventions and tour packages.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Canada
What is the current VAT rate in Canada?
The standard VAT rate in Canada is 5% in 2026. Other rates in force: 13% (hst (ontario)), 14% (hst (nova scotia)), 15% (hst (new brunswick, newfoundland and labrador, prince edward island)), 5% + 9.975% (gst + qst (quebec)), 5% + 7% (gst + pst (british columbia)), 5% + 7% (gst + rst (manitoba)), 5% + 6% (gst + pst (saskatchewan)), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Canada?
To add 5% VAT, multiply the net price by 1.05. To remove it from a VAT-inclusive price, divide by 1.05; the difference is the VAT. The calculator at the top of this page does both.
What is the sales tax rate in each Canadian province?
GST is 5% nationwide. HST is 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and PEI. Quebec adds 9.975% QST, BC and Manitoba 7% PST/RST and Saskatchewan 6% PST.
When do I have to register for GST/HST in Canada?
You must register once your worldwide taxable supplies exceed CAD 30,000 in a single calendar quarter or over four consecutive quarters. Below that you are a small supplier but may register voluntarily to claim input tax credits.
Can tourists get a GST/HST refund in Canada?
No. Canada ended its Visitor Rebate Program in 2007, so tourists cannot reclaim GST/HST on shopping or hotels. A limited rebate remains for foreign conventions and tour packages.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.