GST/HST rate snapshot
GST/HST in Canada
The federal GST is 5%. Depending on the place of supply, HST is 13%, 14% or 15%, while some provinces instead levy a separate provincial sales tax.
Snapshot effective on . Last checked .
| Federal GST | 5% |
|---|---|
| Zero-rated supplies | 0% |
| Currency | CAD |
Worked example
100.00 net plus 5% federal GST comes to $105.00.
A $100.00 gross price splits into $95.24 net and $4.76 federal GST.
Try the VAT calculatorHow to use the Canada rates
Use 5% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Canada Revenue Agency: GST/HST rates and place of supply. Check that source for the category and transaction date before you invoice or file.