How to Use the GST/HST Registration Checker

Overview

What Does the GST/HST Registration Checker Do?

The WorkersPool GST/HST Registration Checker tells you whether you are required to register for consumption tax (GST/HST in Canada, VAT in the UK, GST in Australia, NZ and Singapore, VAT in Ireland) based on your revenue, your revenue in any single quarter, your projected revenue and your type of supply.

You enter your rolling 12-month taxable revenue, your single-quarter revenue, your projected next 12 months and whether your supplies are taxable, zero-rated or exempt. The tool produces a clear verdict — Must Register, Should Register Soon, Not Required Yet, or Voluntarily Register Recommended — along with the threshold details, next steps and an honest pros and cons analysis of voluntary registration.

For the USA, the tool explains that there is no federal sales tax and directs you to your state's rules — the correct approach given how dramatically state sales tax rules differ.

Registration Thresholds

Thresholds by Country (2025–26)

Country	Tax Name	Mandatory Threshold	Single Quarter Rule
Canada	GST/HST	CAD $30,000 / 12 months	Must register if any single quarter exceeds $30,000
United Kingdom	VAT	GBP £90,000 / 12 months (2024/25)	Also triggered if you expect to exceed threshold in 30 days
Australia	GST	AUD $75,000 / 12 months	Also if you expect to exceed in current month
New Zealand	GST	NZD $60,000 / 12 months	Also if expected in next 12 months
Singapore	GST	SGD $1,000,000 / 12 months	Or if expected to exceed in next 12 months
Ireland	VAT	EUR €37,500 (services) / €75,000 (goods)	Or if expected in the coming year

Instructions

Step-by-Step Instructions

Select your countryChoose from Canada, UK, Australia, NZ, Singapore, USA or Ireland. For USA, the tool explains the state-level rules situation rather than providing a simple threshold (because none exists at the federal level).
Enter your total taxable revenue — last 12 monthsYour rolling 12-month gross revenue from all taxable supplies. Use 12 months ending today, not just the current calendar year. If you are new to self-employment and have less than 12 months of history, enter what you have.
Enter your projected revenue — next 12 monthsYour best estimate for the coming 12 months. This is used to assess whether you are approaching the threshold even if you have not crossed it yet.
Enter your highest single-quarter revenue (Canada)Canada has both an annual and a single-quarter threshold — you must register immediately if you exceed $30,000 in any single calendar quarter, regardless of your annual total. Enter your highest single quarter figure.
Select your supply typeChoose from Taxable (standard-rated), Zero-rated (exported services), Exempt (financial, healthcare, education) or Mixed. Zero-rated and exempt supplies have different registration implications in most countries — zero-rated still counts toward the threshold; exempt supplies may not.
Indicate if you are interested in voluntary registrationThe tool includes a pros and cons analysis of voluntary registration even if you are below the threshold. This is particularly relevant for businesses with significant input expenses or international clients.
Click Check Registration StatusYour verdict, threshold details, next steps and optional registration analysis appear.

Reading Your Results

Understanding Your Verdict

Verdict	What It Means	Action Required
Must Register Now	You have exceeded the mandatory threshold — registration is required	Register immediately. Late registration attracts penalties and backdated tax.
Register Soon	You are within 20% of the threshold based on current trajectory	Register proactively — do not wait until the day you cross it. Process takes time.
Not Required Yet	Below the threshold with no immediate risk of crossing	Monitor your rolling 12-month revenue regularly. Set a spreadsheet alert.
Consider Voluntary	Below threshold but voluntary registration may be advantageous	Review the pros and cons — particularly relevant with high expenses or international clients.

Voluntary Registration

Should I Register Voluntarily?

Arguments For

Claim input tax credits (GST/VAT) on all business purchases — equipment, software, professional fees
If most clients are international, you charge 0% (zero-rated) but still recover input tax
Signals professionalism and established business status to larger clients
Avoids the disruption of registering mid-year when you cross the threshold unexpectedly
Required for some government contracts regardless of revenue

Arguments Against

Administrative burden — quarterly or bi-monthly filing even when nothing to remit
Makes your services 5–15% more expensive to non-registered domestic clients
Requires adding GST/HST to all invoices and tracking collected tax separately
Late filing penalties apply even with zero balance owing
If most clients are registered businesses, they can claim it back — so it is neutral. If most are consumers, they cannot — your prices effectively rise.

Disclaimer

Important Disclaimer

The GST/HST Registration Checker provides general guidance for planning purposes only — not legal or tax advice. Registration thresholds, exemptions and rules change annually. The rules that apply to you depend on your specific circumstances, supply type and applicable exemptions. If you are near a threshold or have complex supply arrangements (international clients, mixed taxable/exempt supplies, digital services), consult a qualified tax professional before deciding. Failing to register when required can result in penalties, backdated tax and interest. WorkersPool accepts no liability for decisions made based on this guidance.

FAQ

Frequently Asked Questions

What happens if I do not register when required?

Failing to register when required is a serious compliance failure. In Canada, CRA can assess you for all GST/HST you should have collected since the date you should have registered, plus penalties and compound daily interest. The tax must be paid even if you did not collect it from clients — it comes out of your own pocket. The penalties are on top of the tax. Register as soon as you realise you should have — voluntary disclosure may reduce the penalties if you come forward before CRA contacts you.

Does the threshold apply to gross revenue or net income?

Gross taxable revenue (before expenses), not net income or profit. The $30,000 Canadian threshold is based on your total taxable supplies — what you invoiced — not what you kept after expenses. This catches many freelancers by surprise. Track your rolling 12-month revenue figure, not your bank balance or profit, against the threshold.

What GST/HST rate do I charge in Canada?

The GST rate is 5% in all provinces. In provinces with HST (Ontario: 13%, Nova Scotia: 15%, New Brunswick: 15%, PEI: 15%, Newfoundland: 15%), you charge HST instead of separate GST and PST. In Quebec, you charge 5% GST plus 9.975% QST separately. In BC, Manitoba and Saskatchewan, you charge 5% GST and the province collects its own provincial sales tax separately. You charge the rate for the province where your client is located (the "place of supply" rules).

How do I register for GST/HST in Canada?

Register online through the CRA Business Registration Online (BRO) portal, by calling 1-800-959-5525, or by mailing a completed RC1 form. Registration is free and usually takes 1–2 business days online. You will receive a Business Number (BN) and a GST/HST program account number (e.g. 12345 6789 RT0001). Include this number on all invoices from the moment you must start charging tax.

Are all my services taxable?

Most services provided by freelancers — design, development, consulting, marketing, writing, accounting — are taxable in Canada. Exempt supplies (not subject to GST/HST) include most financial services, long-term residential rents, healthcare services and educational services from accredited institutions. Zero-rated supplies (0% GST/HST) include most exports — services provided to non-Canadian clients are typically zero-rated, meaning you charge 0% but can still claim input tax credits. If you are unsure whether your specific service is taxable, exempt or zero-rated, check the CRA website or consult an accountant.

Official Registration Links

Register for Sales Tax

Official registration portals by country:

GST/HST Registration Checker — Help Guide