Newfoundland and Labrador charges a 15% Harmonized Sales Tax (HST): 5% federal GST plus a 10% provincial part, collected as one tax by the CRA. It is a single combined 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.
Newfoundland HST rate: 15%
| 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.
The rate has been 15% since July 1, 2016, when the Government of Newfoundland and Labrador raised the provincial part from 8% to 10%, bringing the combined HST up from 13%; the federal 5% GST part did not change. See the province’s transitional rules for the 2016 HST rate increase for how the change applied to transactions that straddled that date.
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’s receipts and invoices guidance says to show the total HST rate. 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.
Newfoundland and Labrador rules to know
CRA guidance determines GST/HST charging, disclosure, and return rules — check Government of Newfoundland and Labrador: HST for a transaction-specific provincial rule.
Low-income individuals and families can receive the Newfoundland and Labrador income supplement, a non-taxable payment funded by the province and administered by the CRA, combined with the quarterly federal Canada Groceries and Essentials Benefit (CGEB) payments; the CGEB replaced the GST/HST credit in July 2026. There is no separate provincial application; the CRA generally uses your tax return to determine eligibility. Newfoundland and Labrador landlords may also qualify for a new residential rental property rebate on the provincial part of the HST for qualifying rental construction that began after September 13, 2023.
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.
Does Newfoundland charge GST?
Not separately. Newfoundland and Labrador’s 5% GST is collected inside the single 15% HST rate, not as a standalone tax on top of it.
What items are exempt from HST in Newfoundland?
Newfoundland and Labrador follows the same federal exempt and zero-rated list as the rest of the HST provinces — for example, most health, medical, and dental services performed by licensed physicians or dentists for medical reasons, and long-term residential rent, are exempt, and basic groceries are zero-rated. See GST/HST exempt vs zero-rated supplies for the full list.
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.
Newfoundland 15% HST at a glance
| What | Amount |
|---|---|
| Federal GST part | 5% |
| Provincial part | 10% |
| Combined HST | 15% |
| $100 before tax → HST → total | $15.00 → $115.00 |
| $57.50 tax-included → before tax / HST | $50.00 / $7.50 |
Rate history: 13% until June 30, 2016, then 15% from July 1, 2016. Use the HST calculator for any other price or receipt.
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
- Government of Newfoundland and Labrador: transitional rules for the 2016 HST rate increase
General information only; confirm the supply, place, exemption, and registration facts for the transaction.