New Brunswick Sales Tax (HST)
New Brunswick uses the Harmonized Sales Tax (HST) system, combining federal and provincial sales taxes into a single 15% rate.
| Component | Rate |
|---|---|
| Federal GST | 5% |
| Provincial HST portion | 10% |
| Total HST | 15% |
New Brunswick was among the original three provinces (with Nova Scotia and Newfoundland) to adopt HST on April 1, 1997. The province raised its HST portion from 8% to 10% on July 1, 2016 to help address the provincial deficit.
HST Quick Calculator
| Price Before Tax | HST (15%) | Total Price |
|---|---|---|
| $50.00 | $7.50 | $57.50 |
| $100.00 | $15.00 | $115.00 |
| $250.00 | $37.50 | $287.50 |
| $500.00 | $75.00 | $575.00 |
| $1,000.00 | $150.00 | $1,150.00 |
| $5,000.00 | $750.00 | $5,750.00 |
What’s Taxable and Exempt in New Brunswick
Zero-Rated (0% HST)
| Category | Examples |
|---|---|
| Basic groceries | Bread, milk, meat, vegetables, fruit |
| Prescription drugs | Medications dispensed by pharmacist |
| Medical devices | Wheelchairs, hearing aids, insulin supplies |
| Exports | Goods shipped outside Canada |
| Farm inputs | Feed, seed, fertilizers for agricultural use |
Exempt (No HST charged, no input credits)
| Category | Examples |
|---|---|
| Residential rent | Monthly rent for homes and apartments |
| Health services | Doctor visits, dental care, optometry |
| Childcare | Licensed daycare services |
| Educational services | Tuition at degree-granting institutions |
| Financial services | Bank fees, insurance premiums |
| Used residential housing | Resale homes (new homes are taxable) |
| Legal aid | Qualifying legal services |
Fully Taxable at 15%
| Category | Examples |
|---|---|
| Restaurant meals | All dining, takeout, delivery |
| Alcohol and tobacco | Beer, wine, spirits, cigarettes |
| New vehicles | Cars, trucks, motorcycles, ATVs |
| Electronics | TVs, computers, phones |
| All clothing | Including children’s clothing |
| Home heating | Electricity, natural gas, heating oil, propane |
| Gasoline | Plus 10.87¢/L provincial fuel tax |
| Accommodations | Hotels, motels, Airbnb |
| Services | Repairs, landscaping, professional services |
Note: Unlike Ontario, New Brunswick does not exempt children’s clothing, children’s shoes, books, or home heating from the provincial portion of HST.
New Brunswick HST Rebates and Credits
NB HST Credit
Low and modest-income New Brunswick residents receive the NB Harmonized Sales Tax Credit quarterly, paid with the federal GST/HST credit. This tax-free benefit helps offset HST paid on everyday purchases.
| Family Status | Maximum Annual Credit (2026) |
|---|---|
| Single adult | ~$300 |
| Couple | ~$300 |
| Per child under 19 | ~$100 additional |
No separate application required — file your annual income tax return to receive automatically.
NB New Housing Rebate
Buyers of new or substantially renovated homes in New Brunswick can claim a rebate of the provincial HST portion:
| Home Price | Maximum NB Rebate |
|---|---|
| Up to $400,000 | Up to $3,000 |
| $400,000–$450,000 | Reduced proportionally |
| Over $450,000 | No provincial rebate |
This is in addition to the federal GST New Housing Rebate (up to $6,300). Combined, buyers can recover up to $9,300+ in tax on new home purchases.
Low-Income Seniors Benefit
New Brunswick provides a Low-Income Seniors Benefit to help seniors aged 60+ with limited income offset property taxes and heating costs. While not specifically an HST rebate, it helps address the impact of the 15% HST on fixed incomes.
New Brunswick vs Other Provinces
| Province | Total Sales Tax | Point-of-Sale Rebates | Notes |
|---|---|---|---|
| New Brunswick | 15% HST | None | Standard federal exemptions only |
| Nova Scotia | 15% HST | Children’s clothing, some items | More exemptions |
| PEI | 15% HST | None | Similar to NB |
| Newfoundland | 15% HST | None | Similar to NB |
| Ontario | 13% HST | Books, children’s items | Lower rate, more exemptions |
| Quebec | 14.975% (GST+QST) | Various | Separate provincial system |
Key Industries and HST Impact
Forestry and Pulp & Paper
New Brunswick’s forestry sector is substantial. Businesses can claim full input tax credits on HST paid for:
- Harvesting equipment and supplies
- Processing machinery
- Transportation costs
Exports of lumber and paper products are zero-rated, meaning no HST is charged on sales outside Canada.
Tourism and Hospitality
The 15% HST applies to all tourism spending:
| Purchase | HST |
|---|---|
| Hotel rooms in Saint John or Moncton | 15% |
| Restaurant meals | 15% |
| Whale watching tours | 15% |
| Golf course fees | 15% |
This is the same rate as other Atlantic provinces but higher than Quebec (14.975%) for visitors comparing destinations.
Cross-Border Shopping with Maine
Saint John and other southern NB communities are close to Maine. Canadian shoppers spending more than 24 hours in the US can bring back:
- Up to $200 CAD duty-free (24-48 hours)
- Up to $800 CAD duty-free (48+ hours)
This provides some relief from the 15% HST, though Maine charges 5.5% sales tax on most items.
HST for Businesses in New Brunswick
Registration Requirements
| Annual Taxable Sales | HST Registration |
|---|---|
| Under $30,000 | Optional (small supplier) |
| $30,000+ | Mandatory |
Businesses that exceed $30,000 in taxable supplies in any four consecutive calendar quarters must register for an HST account.
Filing and Remittance
| HST Collected Annually | Filing Frequency |
|---|---|
| Under $1,500 | Annual |
| $1,500–$3,000 | Quarterly |
| Over $3,000 | Monthly |
Quick Method for Small Businesses
Eligible businesses (under $400,000 annual revenue) can use the Quick Method:
| Business Type | Remittance Rate |
|---|---|
| Retail/purchasing businesses | 4.4% of HST-inclusive sales |
| Service businesses | 8.8% of HST-inclusive sales |
This simplifies accounting by eliminating the need to track individual input tax credits.
Cost of Living Considerations
New Brunswick offers one of Canada’s lowest overall costs of living:
| Factor | New Brunswick |
|---|---|
| Average home price | ~$300,000 (vs. $700K+ nationally) |
| Property tax rates | ~1.3-1.5% (varies by municipality) |
| Income tax | Middle-tier provincial rates |
| Electricity | Moderate (NB Power rates) |
The 15% HST is offset by significantly lower housing costs compared to Ontario, BC, or major urban centres.
Unique Considerations
Bilingual Province
New Brunswick is Canada’s only officially bilingual province. All HST-related services from Service Canada and CRA are available in both English and French. Businesses serving the public must be prepared to operate in both languages.
Municipal Tax Variations
While HST is consistent across the province, property tax rates vary significantly:
- Moncton and Saint John have different municipal rates
- Some rural areas have no municipal government and lower property taxes
This creates different overall tax burdens by location, even though HST remains 15% everywhere.