usaref › VAT registration threshold
VAT registration threshold across 10 North American countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | VAT registration threshold | In force from | Last verified | Source |
|---|---|---|---|---|
| Canada | 30000 CAD | 1991-01-01 | 2026-08-08 | Excise Tax Act s 148 (Justice Laws consolidated text, current to… |
| Costa Rica | no single figure — why | — | 2026-08-10 | Ley del Impuesto sobre el Valor Agregado, Ley N° 6826 as fully… |
| Dominican Republic | no single figure — why | — | 2026-08-10 | Código Tributario (Ley 11-92 de 16-5-1992), Título III. Art. 335: "Se… |
| El Salvador | 5714.29 USD | 1992-09-01 | 2026-08-10 | Ley de Impuesto a la Transferencia de Bienes Muebles y a la… |
| Guatemala | no single figure — why | — | 2026-08-10 | Ley del Impuesto al Valor Agregado, Decreto N° 27-92 del Congreso… |
| Honduras | 250000 HNL | 2014-01-01 | 2026-08-10 | Ley del Impuesto Sobre Ventas (Decreto-Ley 24 de 20-12-1963), texto… |
| Mexico | no single figure — why | — | 2026-08-08 | Orden Jurídico Nacional (SEGOB, official federal legal-order portal)… |
| Panama | 36000 PAB | 2010-07-01 | 2026-08-10 | Código Fiscal, artículo 1057-V, Parágrafo 4 (article added by Ley 75… |
| The Bahamas | 100000 BSD | 2015-01-01 | 2026-08-10 | Value Added Tax Act, 2014 (No. 32 of 2014), s.21 (Registration… |
| United States | no single figure — why | — | 2026-08-10 | South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018), No. 17-494… |
5 of these 10 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.