Canada GST Rate 2026
Canada levies GST as GST / HST (Goods and Services Tax / Harmonized Sales Tax). The standard rate is 5%, applied to most goods and services. Canada applies a single flat rate with no reduced rates.
Rate update
Federal GST is 5%. Most provinces add HST (Ontario 13%, Nova Scotia 15%, etc.) or PST (BC 7%, Saskatchewan 6%). Basic groceries, prescription drugs, and medical devices are zero-rated. Quebec has its own QST (9.975%) administered separately.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 5% | Most goods and services |
| Zero-rated | 0% | Basic groceries, prescription drugs, medical devices, exports |
Registration and filing
| Registration threshold | CAD 30,000Small-supplier test over four consecutive quarters |
| Tax authority | Canada Revenue Agency (CRA) |
| Filing frequency | Annual, quarterly or monthly depending on revenue |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CA endpoint to get Canada data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/CA
# No authentication required for rate lookups
# Response:
# { "country_code": "CA", "tax_type": "gst",
# "standard_rate": 5, "reduced_rates": [],
# "currency": "CAD", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B sales to Canada, validate the customer's GST/HST Registration Number first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Canada GST rate where registration rules require it.
// 1. Validate the customer's Canada tax ID
const check = await fetch(
'http://localhost:3000/api/v1/validate/CA/CUSTOMER_TAX_ID',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Canada GST rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CA').then(r => r.json());
// → { standard_rate: 5, reduced_rates: [] }
// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);About Canada GST
Canada layers consumption taxes: the 5% federal GST applies everywhere, but five provinces blend it into a single HST of 13–15%, while British Columbia, Saskatchewan and Manitoba charge separate PST and Quebec administers its own 9.975% QST. The effective rate therefore ranges from 5% in Alberta to 15% in the Atlantic provinces. Since 2021, non-resident digital platforms must register under a simplified regime once Canadian B2C sales pass CAD 30,000.
GST in Canada is administered by the Canada Revenue Agency (CRA). Before applying any zero-rate or exemption to a Canada business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · CRA — GST/HST (accessed Jun 2026)
Rate history
- 2006Federal GST cut from 7% to 6%
- 2008Cut again to 5%, where it remains
Frequently asked questions
What is the GST rate in Canada in 2026?
Federal GST is 5%; combined GST/HST ranges from 5% (Alberta) to 15% (Nova Scotia, New Brunswick, PEI, Newfoundland) depending on province.
What is the difference between GST, HST, PST and QST?
GST is the 5% federal tax; HST is GST merged with provincial tax in five provinces; PST is a separate provincial retail tax (BC, SK, MB); QST is Quebec's own 9.975% value-added tax.
Related concepts and guides: