New Brunswick charges a single 15% HST. It was one of the first three provinces to harmonize its sales tax with the federal GST, back in 1997.
Adding HST: tax = price × 0.15, total = price × 1.15. Removing HST from a total: price = total ÷ 1.15, tax = total − price.
A $100 purchase: tax = $100 × 0.15 = $15.00. Total = $100 + $15.00 = $115.00. Working backwards from that $115.00 total: price = $115.00 ÷ 1.15 = $100.00, tax = $115.00 − $100.00 = $15.00.
Most goods and services carry the full 15% HST. Exempt from HST altogether: basic groceries, prescription drugs, most health and dental services, and long-term residential rent. Point-of-sale rebates remove the 10% provincial share (leaving just 5% GST) on children's clothing and footwear, children's car seats, diapers, and feminine hygiene products. A $50 car seat is taxed at 5% only ($2.50), while a $50 adult accessory carries the full 15% ($7.50).
New Brunswick began charging HST on April 1, 1997, blending the federal GST with its own provincial sales tax into a single rate — alongside Nova Scotia and Newfoundland and Labrador, which joined the same year. Those three Atlantic provinces were the first in Canada to harmonize, more than a decade before Ontario and British Columbia tried it in 2010.
New Brunswick's combined HST rate has changed more than once, but not because the province kept adjusting its own share: the rate fell to 13% between 2008 and 2016 as the federal government cut the GST portion from 7% to 5%. New Brunswick then raised its own provincial portion from 8% to 10% effective July 1, 2016, bringing the combined rate back up to 15%, where it has stayed since.
| Federal portion | 5% |
| Provincial portion | 10% |
| Combined HST rate | 15% |
HST is federally administered, so New Brunswick has no separate provincial sales tax registration — one CRA GST/HST account covers it. Registration is mandatory once your total taxable revenue (including any associated businesses) passes $30,000 over four consecutive calendar quarters, or within a single quarter; below that you're a small supplier and registration is optional. Once registered, you charge 15% HST on taxable sales delivered in New Brunswick and remit what you collect, minus input tax credits, to the CRA.
Both sources checked 30 September 2026.
Tap a province or territory to open its calculator.
Rate last checked: September 2026. Sources: Canada Revenue Agency GST/HST Notice 297; Government of New Brunswick, Finance.