--- title: "Massage Therapy Becomes GST/HST Exempt: Budget 2026" url: https://www.everstonecpa.com/tax-update/massage-therapy-gst-exempt description: "Massage therapy by qualified therapists is GST/HST exempt from 5 November 2026 under Budget 2026: no GST charged, no input tax credits. See what changes." type: tax-update updated: 2026-11-06 summary: "Budget 2026 proposes that massage therapy services supplied by a licensed or certified massage therapist (or one with equivalent qualifications where the profession is not regulated) are exempt from GST/HST, for supplies made after 5 November 2026. Exempt means no GST/HST is charged, and no input tax credits can be claimed on the costs of making those supplies." faq_count: 3 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Tax updates](https://www.everstonecpa.com/tax-updates) [Budget 2026](https://www.everstonecpa.com/tax-update/federal-budget-2026) Massage therapy is now GST/HST exempt GST/HST # Massage therapy is now GST/HST exempt By EverStone CPA · Updated November 2026 Registered massage therapists stop charging GST/HST on their services. That sounds like good news, and for clients it is. For the therapist it also means losing the GST/HST credits on business costs. **Quick answer:** Budget 2026 proposes that massage therapy services supplied by a licensed or certified massage therapist (or one with equivalent qualifications where the profession is not regulated) are exempt from GST/HST, for supplies made after 5 November 2026. Exempt means no GST/HST is charged, and no input tax credits can be claimed on the costs of making those supplies. **A massage therapist working out the change?** We update your GST/HST setup, your last return and your books for the exemption, as part of bookkeeping from $325 a month. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) **Announced, not yet law** · Supplies made after 5 November 2026 (proposed) This has been announced but is not yet law. It can change or be withdrawn. ## Exempt is not the same as zero-rated **Zero-rated** supplies carry 0% GST/HST but still let the business claim back the GST/HST it pays on expenses. **Exempt** supplies carry no GST/HST and the business cannot claim it back. Massage therapy becomes exempt, the same treatment as physiotherapy and chiropractic. ## Example A BC therapist bills $8,000 a month. Before, she charged 5% GST ($400) and claimed back the GST on rent, supplies and equipment, say $150 a month. After the change she charges no GST, and the $150 is no longer recoverable, so it becomes a cost of doing business. Her clients pay less; her margin on the same fees is $150 a month lower. ## What to do - Stop charging GST/HST on qualifying massage services provided after 5 November 2026. - Keep charging it on anything that is not a qualifying service, such as retail products. - If all your supplies are now exempt, ask whether you should stay registered, and what happens to credits you claimed on equipment. More on running a practice: [accounting for massage therapists](https://www.everstonecpa.com/accountant-for-massage-therapists-bc). Whether this applies to you depends on your year-end and structure; [ask about your own situation](https://www.everstonecpa.com/quick-question) and a CPA replies by email, usually the same business day, free. ## Common questions **Do massage therapists still charge GST?** Not on qualifying massage therapy services supplied after 5 November 2026, under the Budget 2026 proposal. **Can I still claim input tax credits?** Not on costs of making exempt supplies. Credits remain available for costs related to any taxable sales, such as products. **Is massage therapy zero-rated or exempt?** Exempt. Some early summaries said zero-rated; the budget documents say exempt. ## Where this comes from Budget 2026 was tabled on 5 November 2026. Figures on this page are from: - [BLG — Federal Budget 2026: tax measures](https://www.blg.com/en/insights/2026/11/federal-budget-2026-sovereignty-strategic-investment-and-tax-simplification) - [Thor — 2026 Federal Budget: key tax measures](https://www.thor.ca/blog/2026/11/2026-federal-budget-key-tax-measures/) - [Department of Finance Canada — Budget 2026: Key Measures](https://www.canada.ca/en/department-finance/news/2026/11/budget-2026-key-measures.html) **General information, not tax advice.** Budget measures are proposals until enacted and can change. Before deciding anything, [send an enquiry](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form). [Federal Budget 2026: what changes for small business owners](https://www.everstonecpa.com/tax-update/federal-budget-2026) [CRA penalties are going up: what Budget 2026 proposes](https://www.everstonecpa.com/tax-update/cra-penalties-increase) [Flat amounts you can claim without receipts from 2027](https://www.everstonecpa.com/tax-update/flat-rate-deductions-2027) --- Source: https://www.everstonecpa.com/tax-update/massage-therapy-gst-exempt Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online