Yukon
Yukon sales tax is 5%, and that is all GST.
Yukon levies no territorial sales tax, so the 5% federal GST is the entire tax on a Whitehorse receipt. What Yukon does charge is a short list of per-litre and per-unit levies that never appear as a second line at the till.
How much is sales tax in Yukon?
Sales tax in Yukon is 5%, consisting only of the federal GST. Yukon has no territorial sales tax, so the Canada Revenue Agency lists Yukon at 5% GST and 0% provincial sales tax, and a $100 taxable purchase in Yukon costs $105.00.
- Federal GST
- 5%
- Provincial sales tax
- None
- Combined rate
- 5%
- Tax on $100
- $5.00
$100.00 plus $5.00 tax is $105.00 in Yukon.
Yukon charges 5% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the Yukon tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
What does a $100 purchase cost in Yukon?
A $100 purchase in Yukon costs $105.00, because the only tax is 5% GST. Multiply by 0.05 to add the tax and divide by 1.05 to take it back out. There is no territorial rate to look up and no compounding question to answer.
| Amount before tax | GST 5% | Provincial | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | None | $5.00 | $105.00 |
| $500.00 | $25.00 | None | $25.00 | $525.00 |
| $1,000.00 | $50.00 | None | $50.00 | $1,050.00 |
| $5,000.00 | $250.00 | None | $250.00 | $5,250.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Yukon, divide the tax-included total by 1.05. A $105.00 total comes apart into $100.00 before tax, $5.00 of GST. The reverse GST and HST calculator does that for any total, in any province.
The short answer
Why is sales tax in Yukon only 5%?
Yukon has no territorial sales tax to add to the federal GST, so 5% is the whole amount. The CRA rate table lists Yukon at 5% GST and 0% provincial sales tax, and it shows that rate unchanged across every period back to April 1, 2013, while Nova Scotia, New Brunswick and Prince Edward Island all changed rates in the same window.
The territory raises consumption revenue with narrow levies instead. Fuel tax is 6.2 cents per litre on gasoline and 7.2 cents on diesel, aviation fuel is 1.1 cents, and heating fuel and propane are not taxed at all. Tobacco tax rose to $0.37 per cigarette and per gram of loose tobacco on January 1, 2026 under a legislated formula rather than a budget announcement, and cigars are taxed at 130% of the taxable price.
Because none of those is a sales tax, none of them shows up as a second line on a receipt. For a Yukon business it means no territorial registration, no territorial return, and one rate to charge: the 5% GST, once the business passes the federal $30,000 small supplier threshold.
Special rates
What does Yukon tax instead of a sales tax?
Yukon raises consumption revenue through fuel and tobacco levies charged per litre or per unit, plus one true percentage on cigars. None of them is a sales tax and none of them appears as a separate line on a shop receipt.
| What it applies to | Rate | How it works |
|---|---|---|
| Tobacco tax, cigars | 130% | Cigars are taxed at 130% of the taxable price per cigar, where the taxable price is itself 130% of the manufacturer's or importer's selling price. This is the only Yukon consumption tax expressed as a percentage rather than a per-unit amount.yukon.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco tax, cigarettes | Yukon charges a territorial tobacco tax of $0.37 per cigarette as of January 1, 2026, up from $0.36 in 2025. This is a per-unit levy, not a percentage of the sale price, and it applies on top of the 5% GST.yukon.ca |
| Tobacco tax, loose tobacco | Yukon charges $0.37 per gram of loose tobacco as of January 1, 2026, up from $0.36 per gram in 2025. Per-unit levy, not a percentage.yukon.ca |
| Fuel tax, gasoline | Yukon's fuel oil tax on gasoline is 6.2 cents per litre. This is a per-litre levy under the Fuel Oil Tax Act, not a percentage, and the 5% GST still applies to the pump price.yukon.ca |
| Fuel tax, diesel | Yukon's fuel oil tax on diesel is 7.2 cents per litre, one cent per litre higher than gasoline.yukon.ca |
| Fuel tax, aviation fuel | Aviation fuel is taxed at 1.1 cents per litre in Yukon, the territory's lowest fuel tax rate.yukon.ca |
| Fuel tax, heating fuel and propane | Yukon charges no fuel tax on heating fuel or propane. Fuel used for heating or cooling other than space heating is taxed at 0.2 cents per litre.yukon.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What else is worth knowing about tax in Yukon?
Point-of-sale fuel exemption permits for off-road commercial activity, a legislated formula that moves the tobacco tax, and a carbon rebate now being wound down.
Common questions
Questions about Yukon sales tax.
What is the sales tax rate in Yukon?
The sales tax rate in Yukon is 5%, consisting only of the federal GST. Yukon has no territorial sales tax, so 5% is the total tax on a general taxable purchase.
Does Yukon have PST?
No, Yukon does not have a PST. The Canada Revenue Agency lists Yukon's provincial sales tax rate as 0%, so only the 5% federal GST applies in Yukon.
How much tax do you pay on a $100 purchase in Yukon?
A $100 taxable purchase in Yukon costs $105 in total, because Yukon charges 5% GST and no territorial sales tax. The tax portion is $5.00.
Does Yukon charge HST?
No, Yukon does not charge HST. Yukon is a non-participating territory that charges the 5% federal GST only, unlike Ontario (13%), Nova Scotia (14%) and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%).
When does a Yukon business have to register to charge GST?
A Yukon business must register for GST once it stops being a small supplier, which happens when taxable revenue exceeds $30,000 over four consecutive calendar quarters or in a single calendar quarter. Because Yukon has no territorial sales tax, GST at 5% is the only sales tax a Yukon business registers to collect.
How much is tobacco tax in Yukon?
Tobacco tax in Yukon is $0.37 per cigarette and $0.37 per gram of loose tobacco as of January 1, 2026, up from $0.36 in 2025. Cigars are taxed at 130% of the taxable price per cigar, and the 5% GST applies on top.
How much is fuel tax in Yukon?
Fuel tax in Yukon is 6.2 cents per litre on gasoline, 7.2 cents per litre on diesel and 1.1 cents per litre on aviation fuel, with no fuel tax on heating fuel or propane. The 5% GST applies to the pump price in addition to these per-litre amounts.
Across Canada
How does Yukon compare with the rest of Canada?
At 5%, Yukon is tied with Alberta, the Northwest Territories and Nunavut for the lowest sales tax in Canada, and sits 10 points below the 15% charged in the Atlantic provinces.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the Yukon rates come from
Every Yukon figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
- yukon.ca/en/doing-business/taxation
- yukon.ca/en/fuel-tax-rates
- yukon.ca/en/tobacco-tax-rates
- yukon.ca/en/doing-business/taxation/apply-fuel-tax-exemption-permit
- yukon.ca/en/doing-business/taxation/learn-about-yukons-carbon-rebate
- yukon.ca/en/insurance-premium-tax
Built by TheBomb®, a web design and SEO studio in Spallumcheen, BC. Tell us what you need.
Ready when you are.
Tell us about your project. We reply within one business day.