Vehicle Tax Rates

The tax rate is applied to the value of the vehicle depending on the province/territory the transaction takes place and other specific relevant factors. While some have a flat tax rate, others have a graduated tax rate based on the value of the vehicle. This page provides a summary of the tax rates for each province and territory.

Always refer to the relevant official websites for the latest and most accurate information.

Federal Taxes

  • Applies to new and used vehicles purchased at a dealership
  • 5% of purchase price net of any trade-in
Additional Information:

  • Applies to new vehicles purchased at a dealership with a value greater than $100,000
  • Calculated on the lesser of:
    • 10% of the total sale price
    • 20% of the total sale price above $100,000
  • Trade-In value does not reduce sale price

Additional Information:

Provincial and Territorial Taxes

  • No provincial sales tax on vehicle transactions

Additional Information:

Passenger Vehicles

Purchase Price Private Transaction Dealership
<$55,000 12% 7%
$55,000 - $55,999.99 12% 8%
$56,000 - $56,999.99 12% 9%
$57,000 - $124,999.99 12% 10%
$125,000 - $149,999.99 15% 15%
>$150,000 20% 20%

Zero-Emission Passenger Vehicles

Purchase Price Private Transaction Dealership
<$75,000 12% 7%
$75,000 - $75,999.99 12% 8%
$76,000 - $76,999.99 12% 9%
$77,000 - $124,999.99 12% 10%
$125,000 - $149,999.99 15% 15%
>$150,000 20% 20%
  • Non-passenger vehicles purchased at a dealership: 7% of purchase price net of any trade-in
  • Non-passenger vehicles purchased privately: 12% of purchase price net of any trade-in
  • No provincial sales tax on used zero-emission vehicles

Additional Information:

  • Vehicles purchased at a dealership: 7% of purchase price net of any trade-in
  • Vehicles purchased privately: 7% of value
  • Value is calculated as higher of:
    • Purchase price
    • Average wholesale price

Additional Information:

  • Vehicles purchased at a dealership: 10% of purchase price net of any trade-in
  • Vehicles purchased privately: 15% of value net of any trade-in
  • Value is calculated as higher of:
    • Purchase price
    • Average wholesale price

Additional Information:

  • Vehicles purchased at a dealership: 7% of purchase price net of any trade-in
  • Vehicles purchased privately: 13% of value
  • Value is calculated as higher of:
    • Purchase price
    • Average wholesale price

Additional Information:

  • Vehicles purchased at a dealership: 9.975% of purchase price net of any trade-in
  • Vehicles purchased privately: 9.975% of value
  • Value is calculated as higher of:
    • Purchase price
    • Estimated value

Additional Information:

  • Vehicles purchased at a dealership: 6% of purchase price net of any trade-in
  • No sales tax on vehicles purchased privately with a value less than or equal to $5,000
  • Vehicles purchased privately above $5,000: 6% of value net of any trade-in
  • Value is calculated as higher of:
    • Purchase price
    • Estimated value

Additional Information: