# Yukon Sales Tax (GST) Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/canada/yukon
Published: June 17, 2026

Yukon has no territorial sales tax — only the 5% federal GST applies. Registration is required at CAD $30,000.

- **SaaS:** Taxable
- **Digital Goods:** Taxable
- **Groceries:** Zero-rated

## Key Takeaways

Yukon has no territorial sales tax — only the 5% federal GST applies. Register for GST once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters; there is no economic nexus concept. Basic groceries, prescription drugs, and many medical devices are zero-rated; SaaS and digital products are taxable under GST.

## Taxability Snapshot

## Sales Tax Rates

Yukon has no territorial sales tax. Only the 5% federal GST applies, so the combined rate is 5%.

| Component | Rate | Scope |
| --- | --- | --- |
| Federal GST | 5% | Canada-wide |
| Territorial sales tax | none | No territorial tax |
| Combined | 5% | Yukon |

#### Registration & nexus threshold

Yukon has no territorial sales tax and no economic nexus. The only registration trigger is federal: you must register for GST/HST with the CRA once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters [2]. Non-resident businesses selling digital products or services to territory customers register under the simplified GST/HST regime at the same threshold [3]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

The CRA assigns monthly, quarterly, or annual GST filing based on revenue. Monthly and quarterly returns are due one month after the reporting period; annual filers generally have three months.

#### Exemptions

Basic groceries, prescription drugs, and many medical devices are zero-rated. With no territorial sales tax, only the 5% GST applies to taxable goods and services. SaaS and digital products are subject to GST.

## Resale & Exemption Certificates

Yukon has no territorial sales tax, so there are no provincial resale or exemption certificates. A GST/HST registrant recovers the tax paid on goods bought for resale and other business inputs by claiming input tax credits on its return [5].

#### Penalties

Filing GST late carries the CRA penalty of 1% of the amount owing plus 25% of that 1% for each full month the return is late, up to 12 months, plus interest.

## Audits & Appeals

The CRA audits GST in Yukon. To dispute an assessment, file a Notice of Objection (Form GST159) within 90 days of the assessment date; if still unsatisfied, appeal to the Tax Court of Canada [6].

#### Sources

- [1] [Canada Revenue Agency — GST/HST rates (Yukon: 5% GST, no territorial tax)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html)

- [2] [Canada Revenue Agency — When to register for and charge GST/HST ($30,000 threshold)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html)

- [3] [Canada Revenue Agency — GST/HST for digital economy businesses](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy.html)

- [4] [Canada Revenue Agency — GST/HST filing and remitting deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html)

- [5] [Canada Revenue Agency — Type of supply (zero-rated groceries, input tax credits)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-type-supply.html)

- [6] [Canada Revenue Agency — File an objection (GST/HST)](https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/file-objection-cppei-appeal-minister.html)

Verified July 2026 against Canada Revenue Agency guidance.

#### Frequently asked questions

### What is the Yukon sales tax rate in 2026?

Just 5% — the federal GST. Yukon has no territorial sales tax.

### When do I have to register for GST in Yukon?

Once your taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters. There is no separate territorial registration.

### Does Yukon have a sales tax?

No territorial sales tax — only the 5% federal GST applies.

### Is SaaS taxable in Yukon?

SaaS is subject to the 5% federal GST. There is no additional territorial tax.

### When are Yukon GST returns due?

Monthly and quarterly returns are due one month after the period; annual filers generally have three months.

### Are groceries taxed in Yukon?

No. Basic groceries and prescription drugs are zero-rated, so no GST applies.