Canada VAT / Sales Tax
Detailed vat / sales tax rates and rules for Canada in 2026.
Canada levies a federal Goods and Services Tax (GST) at 5% on most goods and services. Five provinces (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island) have harmonized their provincial sales taxes with the GST to form the Harmonized Sales Tax (HST), with combined rates of 13% to 15%. Quebec operates its own Quebec Sales Tax (QST) at 9.975% in addition to GST, while British Columbia, Saskatchewan, and Manitoba levy separate Provincial Sales Taxes (PST) at rates of 6% to 7%. Alberta, the Northwest Territories, Nunavut, and Yukon have no provincial sales tax, so only the 5% GST applies. Many essential goods and services are GST/HST-exempt or zero-rated, including basic groceries, prescription medications, and most health and dental services.
Standard Rate
5%
Registration Threshold
CAD 30,000 in revenue over four consecutive calendar quarters or in a single calendar quarter
Reduced Rates
How Canada VAT / Sales Tax compares
Canada’s standard VAT / sales tax rate of 5% is the 171st highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and North America’s regional average of 10.4%.
