Newfoundland and Labrador uses a 15% HST on a standard taxable supply. It is a combined HST rate, not GST plus a separate PST. CRA’s rate guidance is the current federal source for the GST/HST rate and explains that the rate depends on the place and type of supply.
The standard rate
| Component | Rate |
|---|---|
| HST | 15% |
For a $100 taxable sale at the standard rate, calculate tax from the pre-tax amount. A rate is not a tax-classification decision: zero-rated and exempt supplies, and special rules, can produce a different result.
What to show on an invoice
For a taxable GST/HST sale, tell the customer whether tax is included or added. Show the applicable rate and either the tax amount or a clear tax-included statement. If HST applies, CRA says to show the total HST rate rather than separate federal and provincial components. CRA’s invoice guidance has the rule.
Sales across provincial borders
A business address alone does not set the rate. The place-of-supply rules and the kind of supply matter. CRA’s examples show that delivery or other supply facts can change the province whose rate applies. Check place-of-supply guidance before applying a rate to a cross-province sale.
Local rules to check
The province’s tax information is useful for local administration, while CRA guidance determines GST/HST charging, disclosure, and return rules.
Government of Newfoundland and Labrador: HST is the provincial source to check for a transaction-specific rule.
Questions
What is the HST rate in Newfoundland and Labrador?
The standard rate is 15% HST.
Is HST charged separately from GST?
No. HST is shown as the total combined rate when it applies.
Newfoundland and Labrador example
On a $100 standard taxable sale, HST is $15 and the total is $115. Show the total HST rate and tax amount, or clearly state that tax is included. Supporting documents for input tax credits follow CRA’s current requirements.
Sources checked October 16, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Government of Newfoundland and Labrador: HST
General information only; confirm the supply, place, exemption, and registration facts for the transaction.