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Canada Freelancer Toolkit: GST/HST, Rates and Invoicing

Sales tax is the part of freelancing in Canada that trips people up most. GST is 5% everywhere, five provinces combine it into a single HST, and four add their own provincial tax. The rate you charge usually depends on where your client is, not where you are.

You must register for GST/HST once your taxable sales pass $30,000 over four consecutive calendar quarters. Services exported to clients outside Canada are generally zero-rated. The calculators below cover sales tax, pricing and getting paid.

  1. 1. GST/HST on your invoices

    Add or remove the right tax for any province or territory.

  2. 2. Price and invoice

    Set a rate that covers your costs, set payment terms, and handle late payers.

  3. 3. Save and receive payments

    Set aside income tax from each payment, and check the cost of payments from US or other foreign clients.

Questions people ask

Which GST/HST rate do I charge a client in another province?

Generally the rate of the province where the client receives the service. An Alberta freelancer billing an Ontario client usually charges 13% HST.

Do I charge GST/HST to US clients?

Services to non-resident clients are often zero-rated, meaning 0%, but conditions apply. Check the CRA's guidance on exported services.

Is there a Canada income tax calculator here?

Not yet; federal plus provincial income tax needs a table for every province. Use the Freelancer Tax Set-Aside Calculator with your combined rates in the meantime.