Newfoundland Sales Tax Calculator (HST)
This Newfoundland and Labrador sales tax calculator finds the HST that applies to a purchase in NL and gives you the total after-tax amount. Switch to reverse mode to work out the pre-tax price from a total you’ve already paid.
Results are estimates as rounding may differ from the total by a couple of cents. Newfoundland and Labrador charges 15% HST on most goods and services.
Newfoundland and Labrador Sales Tax (HST)
Newfoundland and Labrador uses the Harmonized Sales Tax (HST) system, combining federal and provincial sales taxes into a single 15% tax collected at the point of sale.
| Component | Rate |
|---|---|
| Federal GST | 5% |
| Provincial HST portion | 10% |
| Total HST | 15% |
Newfoundland adopted HST on April 1, 1997, as one of the original three Atlantic provinces to harmonize. The province briefly raised its HST portion to 10% in 2016 (from 8%) as part of deficit reduction measures, then maintained it at the current rate.
What’s Taxable and Exempt in Newfoundland
Zero-Rated (0% HST)
These items are technically taxable but at 0%, meaning businesses can claim input tax credits:
| Category | Examples |
|---|---|
| Basic groceries | Bread, milk, meat, vegetables, fruit |
| Prescription drugs | Medications dispensed by pharmacist |
| Medical devices | Wheelchairs, hearing aids, insulin pumps |
| Exports | Goods shipped outside Canada |
Exempt (No HST, no input credits)
| Category | Examples |
|---|---|
| Residential rent | Monthly rent for homes and apartments |
| Health and dental services | Doctor visits, dental cleanings |
| Childcare services | Licensed daycare |
| Legal aid services | Qualifying legal assistance |
| Educational services | Tuition for degree-granting institutions |
| Financial services | Bank fees, insurance premiums |
| Used residential housing | Resale homes |
Fully Taxable at 15%
| Category | Examples |
|---|---|
| Restaurant meals | Dining in, takeout, delivery |
| Alcohol and tobacco | Beer, wine, spirits, cigarettes |
| Prepared foods | Ready-to-eat grocery items |
| New vehicles | Cars, trucks, motorcycles |
| Electronics | TVs, computers, phones |
| Clothing | All clothing and footwear |
| Home heating | Electricity, heating oil, propane |
| Gasoline | Fuel for vehicles |
| Services | Haircuts, repairs, professional services |
Note: Unlike Ontario and some other provinces, Newfoundland does not exempt children’s clothing, books, or home heating from the provincial portion of HST.
Newfoundland HST Rebates and Credits
NL HST Credit
Low and modest-income Newfoundland residents automatically receive the NL HST Credit along with their federal GST/HST credit. This quarterly payment helps offset HST paid on everyday purchases.
| Family Status | Maximum Annual Credit |
|---|---|
| Single | ~$60 |
| Couple | ~$120 |
| Per child | ~$60 additional |
You don’t need to apply separately — file your tax return to receive it automatically.
NL New Housing Rebate
Buyers of new or substantially renovated homes in Newfoundland may claim a rebate of the provincial portion of HST paid, subject to conditions:
| Home Value | Maximum 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 (maximum $6,300 on homes up to $350,000). The rebates can be assigned to the builder at closing or claimed after the fact.
Home Heating Rebate
While home heating is not exempt from HST in Newfoundland, low-income households can apply for the Home Heating Rebate program administered by the Department of Finance. This provides a direct cash benefit to help offset heating costs.
Eligibility is based on household income thresholds that change annually.
Newfoundland vs Other Atlantic Provinces
| Province | Total Sales Tax | Children’s Clothing | Books | Home Heating | |———-|—————-|——————–|—– -|————–| | Newfoundland | 15% HST | Taxable | Taxable | Taxable | | Nova Scotia | 15% HST | Exempt (under $100) | Taxable | Taxable | | New Brunswick | 15% HST | Taxable | Taxable | Taxable | | PEI | 15% HST | Taxable | Taxable | Taxable |
All four Atlantic provinces share the same 15% HST rate, but Nova Scotia provides a point-of-sale rebate on children’s clothing and some other items.
HST for Businesses in Newfoundland
Registration Requirements
Businesses with more than $30,000 in taxable sales over four consecutive calendar quarters (or in a single quarter) must register for an HST account with the Canada Revenue Agency.
| Annual Sales | Registration |
|---|---|
| Under $30,000 | Optional (small supplier) |
| $30,000+ | Mandatory |
HST Filing and Remittance
| Annual HST Collected | Filing Frequency |
|---|---|
| Under $1,500 | Annual |
| $1,500–$3,000 | Quarterly |
| $3,000+ | Monthly |
Businesses can claim Input Tax Credits (ITCs) to recover HST paid on business purchases. This makes HST effectively a tax only on final consumers.
Quick Method for Small Businesses
Small businesses (under $400,000 annual revenue) can use the Quick Method, remitting a flat percentage of revenue rather than tracking all ITCs:
| Business Type | Remittance Rate |
|---|---|
| Purchasing businesses (resellers) | 4.4% of HST-included sales |
| Service businesses | 8.8% of HST-included sales |
Unique Costs of Living in Newfoundland
The 15% HST rate, combined with no exemptions for heating or children’s goods, contributes to Newfoundland’s cost of living challenges:
- No home heating exemption — Unlike Nova Scotia, residents pay full 15% HST on electricity, heating oil, and propane
- No children’s clothing exemption — All clothing is taxable regardless of size
- Higher gasoline costs — Provincial fuel tax plus HST pushes pump prices higher
- Shipping costs — Most goods shipped to NL incur higher freight charges, which also attract HST
Despite these costs, Newfoundland offers lower housing prices and a lower overall cost of living compared to Ontario or British Columbia.