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Canada VAT Rates 2026

Canada (Canada / Canada) levies Value Added Tax under the name GST/HST Registration Number. The standard rate is 5%, applied to most goods and services. Canada applies a single flat rate with no reduced rates.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/CA endpoint to get Canada rates 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", "standard_rate": 5,
#   "reduced_rates": [], "currency": "CAD" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Canada standard rate.

// 1. Validate the customer's Canada VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/CA/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Canada VAT 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 VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Canada standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Canada VAT

Canada's federal GST is 5%. Most provinces also levy a provincial sales tax (HST ranges from 13–15%). A GST/HST number is 15 characters: 9-digit BN (Business Number) + RT + 4-digit program account number. Quebec has its own QST system administered separately by Revenu Québec.

The Canada GST/HST Registration Number is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Canada business customer, validate their VAT registration number first.

VAT rates in other EU countries