New Brunswick sales tax is a single 15% HST: 5% federal GST plus a 10% provincial component, administered by the CRA, as confirmed on the Government of New Brunswick’s HST page. It is one combined tax, rather than GST plus a separate provincial sales tax. 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.
New Brunswick sales tax rate: 15% HST
New Brunswick harmonized its provincial sales tax with the federal GST on April 1, 1997, creating a single combined HST administered by the CRA. The rate rose from 13% to 15% on July 1, 2016, and has stayed at 15% since.
| 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.
| Price before tax | Federal GST (5%) | Provincial component (10%) | HST (15%) | Total |
|---|---|---|---|---|
| $10.00 | $0.50 | $1.00 | $1.50 | $11.50 |
| $50.00 | $2.50 | $5.00 | $7.50 | $57.50 |
| $100.00 | $5.00 | $10.00 | $15.00 | $115.00 |
| $1,000.00 | $50.00 | $100.00 | $150.00 | $1,150.00 |
To reverse a tax-included total, divide by 1.15: a $115.00 receipt comes from a $100.00 price before tax plus $15.00 HST ($5.00 federal, $10.00 provincial). Use the HST calculator to check a different amount.
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, show the total HST rate; do not split New Brunswick’s HST into separate federal and provincial parts on the invoice. 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.
New Brunswick sales tax rebates and exemptions
Beyond the federal zero-rated and exempt supplies that apply everywhere in Canada, New Brunswick refunds part of its own 10% provincial HST component on specific purchases. Qualifying printed books, audio recordings of printed books and printed versions of religious scriptures are taxed at the federal 5% rate only: the province gives an instant point-of-sale rebate of the 10% provincial component, so no extra step is needed at checkout. The province also refunds the 10% provincial component on qualifying property and services used directly in research and development by a university, and on a specially equipped motor vehicle for a person with a disability, fitted with a wheelchair or scooter lift or auxiliary driving controls and not used for profit, where the claimant is not eligible for any other GST/HST credit or rebate on the purchase. Both refunds use form HST-R-02, available at any Service New Brunswick Centre or from the Department of Finance and Treasury Board’s Revenue Administration Division. Government of New Brunswick: HST lists the current rebates and refund conditions.
Buying a used car privately in New Brunswick
A private sale of a vehicle, boat or aircraft in New Brunswick — bought from someone who is not an HST registrant — does not carry the 15% HST. Instead, the province charges its own 15% tax on the purchase: the Provincial Vehicle Tax (PVT) on a motor vehicle, or the Tangible Personal Property Tax (TPPT) on a boat or aircraft. The TPPT is not payable on a boat less than 10 feet long that is not motor-powered. Government of New Brunswick: HST explains the tax and where to pay it.
Questions
What is the HST rate in New Brunswick?
The standard rate is 15% HST.
Is there a separate New Brunswick PST?
No. New Brunswick is an HST province; do not add a separate PST to the 15% HST rate.
Does New Brunswick charge GST?
Yes, but not as a separate charge: the 5% federal GST is built into New Brunswick’s 15% HST, together with a 10% provincial component. A receipt may use a clear statement that the total includes GST/HST instead of a separate HST line; if HST is itemized, it shows the total HST rate, not separate federal and provincial parts.
Which province has the highest sales tax in Canada?
New Brunswick, Newfoundland and Labrador, and Prince Edward Island tie for the highest combined rate, each at 15% HST. Ontario’s HST is 13%, lower than the Atlantic rate. See Ontario’s HST guide and the GST/HST rates by province for the full table.
New Brunswick example
On a $100 standard taxable sale, HST is $15 and the total is $115. HST is a combined rate; do not add separate PST. For a taxable sale, disclose the total HST rate and tax amount or clearly state that tax is included.
Sources checked October 21, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Government of New Brunswick: HST
- Government of New Brunswick: Taxes
General information only; confirm the supply, place, exemption, and registration facts for the transaction.