GST/HST Calculator for Business Owners 2026: Remittance & Input Tax Credits

This calculator estimates GST/HST remittance for Canadian business owners under both the Regular Method (revenue tax collected minus Input Tax Credits) and the Quick Method (a flat percentage of tax-included revenue), so you can compare which one results in a lower amount owed for your numbers. For calculating sales tax on a single purchase as a consumer, use the sales tax calculator instead; the rate in each province is on the sales tax by province page, and the reverse sales tax calculator pulls the GST/HST out of a receipt total when you record an input tax credit.

GST/HST registration: the $30,000 small supplier threshold

Self-employed taxi and commercial ride-sharing drivers are the exception: they have to register even below the threshold (see GST/HST for Uber and ride-share drivers).

Registering voluntarily below $30,000 lets a business claim Input Tax Credits (ITCs). If you are registered for the GST/HST, you can generally recover the GST/HST you paid or owe on purchases for your commercial activities as input tax credits (ITCs), provided you have the documents to support the claim and claim it within the time limit; purchases for personal use or for making exempt supplies don't qualify. Without registration, that tax is simply a cost to your business with no way to recover it.

How GST/HST remittance works (Regular Method)

1. Collect GST/HST on your invoices, at the rate for your customer’s province.
2. Track the GST/HST you pay on eligible business purchases (inventory, equipment, rent, professional fees). These are your Input Tax Credits.
3. Subtract ITCs from the tax you collected.
4. Remit the difference to CRA on your assigned filing schedule (monthly, quarterly, or annually, based on revenue).
5. If your ITCs exceed what you collected in a period, CRA refunds you the difference.

If your business is located in Quebec, you file your GST/HST and QST returns with Revenu Québec, which administers the GST/HST there on the federal government’s behalf; only selected listed financial institutions file with the CRA instead.

The Quick Method: a simplified alternative

Businesses with $400,000 or less in annual taxable supplies, counted including the GST/HST (and including any associated businesses), can elect to use the Quick Method instead, provided they have a permanent establishment in Canada and aren’t in an excluded line of work: bookkeeping, financial or tax consulting and tax return preparation, legal, accounting and actuarial practices, listed financial institutions, charities and public institutions can’t use it (the GST/HST for freelance income guide lists every condition). Rather than tracking ITCs on every purchase, you remit a flat percentage of your tax-included revenue, set by CRA’s published rates for your province and type of business, plus a 1% credit on the first $30,000 of eligible revenue in a fiscal year.

The trade-off: you give up claiming most ITCs (with limited exceptions, such as on capital purchases like equipment). This is why the Quick Method tends to favour businesses with low expenses relative to revenue, many consulting and service businesses, for example, where there are few purchases to claim ITCs on anyway. Businesses with significant equipment, inventory, or rent costs often come out ahead under the Regular Method instead.

The rate depends on the province of your permanent establishment and on whether you mainly provide services or buy goods to resell. The goods-for-resale rates apply only if the goods you bought for resale in your previous fiscal year cost at least 40% of your revenue from taxable supplies, both counted including the GST/HST. For sales in your own province, CRA’s rates are:

The calculator fills in the rate for the province and business type you choose; you can overwrite it for sales into other provinces, which have their own rates in CRA’s guide RC4058.

Filing frequency

Your GST/HST filing frequency is based on your annual taxable revenue:

You can always elect a more frequent filing period than your assigned one (for example, filing monthly even if annual is assigned), which some businesses do to smooth out cash flow around remittances.

Place of supply: whose rate do you charge?

For most goods and services, GST/HST is charged based on where the customer receives the supply, not where your business is located. A freelancer based in Alberta invoicing a client in Ontario generally charges 13% HST, not the 5% GST that applies to Alberta-based customers. Digital services, drop-shipped goods, and services performed partly outside Canada have additional place-of-supply rules; check CRA’s guidance or consult a tax professional for anything beyond straightforward in-province sales.

Related calculators and guides

• Sales Tax Calculator: Calculate GST/HST/PST on a single consumer purchase
• Reverse Sales Tax Calculator: Find the pre-tax amount from an after-tax total
• Self-Employed Tax Guide: Full guide to GST/HST registration, T2125, and business deductions
• GST/HST for Freelance Income: Registration rules specific to freelancers and gig workers
• Side Hustle Tax Calculator: Estimate total tax owed on secondary self-employment income
• How to Complete Form T2125
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