Newfoundland and Labrador HST Calculator

How to calculate Newfoundland and Labrador's 15% HST

Adding HST: tax = price × 0.15, total = price × 1.15. Removing HST from a total: price = total ÷ 1.15, tax = total − price.

Worked example on $100

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.

What's taxed and what's exempt

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 and booster seats, diapers, and books. A $30 children's book is taxed at 5% only ($1.50), while a $30 novel for adults carries the full 15% ($4.50).

Why NL's HST rate went up in 2016

Newfoundland and Labrador's government relies heavily on offshore oil royalties, and a sharp drop in oil prices left the province facing a large budget shortfall going into 2016. The 2016-17 provincial budget raised the provincial portion of HST from 8% to 10%, taking the combined rate from 13% to 15% effective July 1, 2016 — after an earlier version of the increase, originally planned for January 1, 2016, was cancelled and replaced with this later date.

One of the original three HST provinces

Newfoundland and Labrador has charged HST since July 1, 1997, when it joined New Brunswick and Nova Scotia as the first group of provinces to blend GST and provincial sales tax into one rate.

Newfoundland and Labrador at a glance

Registering to collect HST as a small business

HST is federally administered, so Newfoundland and Labrador 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 Newfoundland and Labrador and remit what you collect, minus input tax credits, to the CRA.

Official sources

• Canada Revenue Agency — GST/HST rates by province
• Government of Newfoundland and Labrador — Harmonized Sales Tax (HST)

Both sources checked 30 September 2026.

Frequently asked questions

Why did Newfoundland and Labrador raise HST to 15%?

Falling oil royalties left a large budget shortfall heading into 2016, and the provincial government raised its HST share from 8% to 10% effective 1 July 2016 to help close it.

Has NL always had the highest HST rate?

It's tied with New Brunswick and Prince Edward Island at 15%, all higher than Nova Scotia's 14% and Ontario's 13%.

Do I need a separate NL tax number on top of my GST/HST account?

No. HST is collected entirely through your CRA GST/HST registration.

Are children's books taxed at the full 15% in NL?

No — the point-of-sale rebate removes the 10% provincial share, so you effectively pay just 5% GST on them.