Tax Rates for Digital Products

As your ecommerce provider, Cleverbridge calculates, applies, displays, collects, and remits taxes for digital products on your behalf.



The tax rates below are relevant for all Canadian consumers. A consumer is essentially defined as someone who is not registered for GST/HST. Accordingly, business customers providing sufficient proof of tax exemption are out of scope and will not be charged.

Canada's sales tax regime has two levels:

  • A federal level with a 5% goods and services tax (GST) on digital services provided by non-residents.
  • A provincial level with different rates of provincial sales tax (PST) or Quebec sales tax (QST).

Furthermore, a harmonized sales tax (HST), including a provincial and a federal portion, applies in some provinces.

We have implemented a complex structure of provincial, federal, and harmonized sales tax to ensure compliance in Canada. To give you a clear picture of the tax framework, we have compiled an overview of the different types of individual sales tax, broken down by province/territory. The effective tax rate can be found in the second column Cumulative Rate.

Province/Territory Cumulative Rate Goods and Services Tax (GST) Harmonized Sales Tax (HST) Provincial Sales Tax (PST, QST*, RST*)
Alberta 5% 5%    
British Columbia 12% 5%   7%
Manitoba 12% 5%   7%
New Brunswick 15%   15%  
Newfoundland and Labrador 15%   15%  
Northwest Territories 5% 5%    
Nova Scotia 15%   15%  
Nunavut 5% 5%    
Ontario 13%   13%  
Prince Edward Island 15%   15%  
Quebec 14.975% 5%   9.975%
Saskatchewan 11% 5%   6%
Yukon 5% 5%    

*QST=Quebec Sales Tax (only applicable to Quebec); RST=Retail Sales Tax (only applicable to Manitoba)

European Union

Below are the VAT rates for the 27 member states of the European Union.

EU Country VAT Rate
​Austria ​20%
​Belgium ​21%
​Bulgaria ​20% 
​Croatia ​25%
​Cyprus ​19%
​Czech Republic ​21%
​Denmark ​25%
​Estonia 22%
​Finland ​24%
​France ​20%
​Germany 19%
​Greece ​24%
​Hungary ​27%
​Ireland ​23%
​Italy ​22%
​Latvia ​21%
​Lithuania ​21%
Luxembourg 17%
​Malta  ​18%
​Netherlands ​21%
​Poland ​23%
​Portugal ​23%
​Romania ​19%
​Slovakia ​20%
​Slovenia ​22%
​Spain ​21%
​Sweden ​25%

Rest of the World


Depending on the country/state, taxation may be different for B2B sales. Business customers can, for example, be tax exempt or eligible for a tax refund if they provide a valid tax registration number.

Below are the countries/states, other than EU and US, where Cleverbridge collects and remits taxes.

Country/State Type of Tax Tax Rate
Armenia Value-Added Tax (VAT) 20%
Australia Goods and Services Tax (GST) 10%
Bahrain Value-Added Tax (VAT) 10%
Belarus Value-Added Tax (VAT) 20%
Cambodia Value-Added Tax (VAT) 10%
Chile Value-Added Tax (VAT) 19%
China Combined Chinese Tax 17.78%
Colombia Value-Added Tax (VAT) 19%
Egypt Value-Added Tax (VAT) 14%
Republic of Georgia Value-Added Tax (VAT) 18%
Ghana Value-Added Tax (VAT) 21.90%
Iceland Value-Added Tax (VAT) 24%
India Goods and Services Tax (GST) 18%
Indonesia Value-Added Tax (VAT) 11%
Japan Value-Added Tax (VAT) 10%
Kazakhstan Value-Added Tax (VAT) 12%
Kenya Value-Added Tax (VAT) 16%
Liechtenstein Value-Added Tax (VAT) 8.1%
Malaysia Sales and Service Tax (SST) 8%
Moldova Value-Added Tax (VAT) 20%
New Zealand Goods and Services Tax (GST) 15%
Nigeria Value-Added Tax (VAT) 7.5%
Norway Value-Added Tax (VAT) 25%
Oman Value-Added Tax (VAT) 5%
Russia Value-Added Tax (VAT) 20%
Saudi Arabia Value-Added Tax (VAT) 15%
Senegal Value-Added Tax (VAT) 18%
Singapore Goods and Services Tax (GST) 9%
South Africa Value-Added Tax (VAT) 15%
South Korea Value-Added Tax (VAT) 10%
Switzerland Value-Added Tax (VAT) 8.1%
Taiwan Value-Added Tax (VAT) 5%
Tajikistan Value-Added Tax (VAT) 14% 
Tanzania Value-Added Tax (VAT) 18%
Thailand Value-Added Tax (VAT) 7%
Turkey Value-Added Tax (VAT) 20%
Ukraine Value-Added Tax (VAT) 20%
United Arab Emirates Value-Added Tax (VAT) 5%
United Kingdom Value-Added Tax (VAT) 20%
Uzbekistan Value-Added Tax (VAT) 12%

United States


Each county, city, and special district can add their sales tax on top of the state tax rate.


Depending on the state, non-profit organizations may be tax exempt if they provide a valid Cleverbridge document ID.

For a list of the current state sales tax rates, which Cleverbridge takes into account for each US state, see State Sales Tax Rates.