New Brunswick
New Brunswick charges 15% HST.
New Brunswick harmonized its provincial sales tax with the GST on April 1, 1997, so one 15% tax covers both. Printed books are the only category the province rebates at the till, and private vehicle sales are taxed by the province rather than the CRA.
How much is HST in New Brunswick?
HST in New Brunswick is 15%, made up of the 5% federal GST plus a 10% provincial component charged as one blended tax. New Brunswick has no separate PST, so a $100 taxable purchase in New Brunswick costs $115.00.
- Federal GST
- 5%
- Provincial part of the HST
- 10%
- Combined rate
- 15%
- Tax on $100
- $15.00
$100.00 plus $15.00 tax is $115.00 in New Brunswick.
New Brunswick charges 15% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the New Brunswick tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
How do you work out 15% HST in New Brunswick?
One blended tax means one multiplication: multiply the pre-tax price by 0.15. Nothing compounds, because there is no second provincial tax sitting on a GST-inclusive amount. Backing the tax out of a New Brunswick total means dividing by 1.15.
| Amount before tax | GST 5% | HST (provincial part) | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | $10.00 | $15.00 | $115.00 |
| $500.00 | $25.00 | $50.00 | $75.00 | $575.00 |
| $1,000.00 | $50.00 | $100.00 | $150.00 | $1,150.00 |
| $5,000.00 | $250.00 | $500.00 | $750.00 | $5,750.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in New Brunswick, divide the tax-included total by 1.15. A $115.00 total comes apart into $100.00 before tax, $5.00 of GST and $10.00 of the provincial part. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is rebated or taxed separately in New Brunswick?
New Brunswick rebates the 10% provincial part on printed books only. Private sales of vehicles, boats and aircraft leave the HST system and are taxed by the province instead, at the same 15%.
| What it applies to | Rate | How it works |
|---|---|---|
| Printed books (point-of-sale rebate) | 5% | Qualifying printed books get a point-of-sale rebate of the 10% provincial part of the HST in New Brunswick, so the vendor collects only the 5% federal part. Books are the only category on New Brunswick's point-of-sale rebate list.canada.ca |
| Provincial Vehicle Tax (PVT) on private vehicle sales | 15% | Vehicles bought privately in New Brunswick, or bought privately elsewhere in Canada and brought into New Brunswick for use, are taxed at 15% Provincial Vehicle Tax instead of HST. PVT is administered by the province's Revenue Administration Division, not the CRA. PVT does not apply to vehicles bought from a GST/HST registrant in Canada or to vehicles bought outside Canada.www2.gnb.ca |
| Tangible Personal Property Tax (TPPT) on private boat and aircraft sales | 15% | Boats and aircraft bought or acquired through a private sale from a non-registrant are subject to a 15% Tangible Personal Property Tax, administered provincially and payable within five working days after the date of supply at any Service New Brunswick centre. Boats and aircraft bought from a dealer or HST registrant are subject to the 15% HST instead.www2.gnb.ca |
| Basic groceries and other zero-rated supplies | 0% | Zero-rated supplies such as basic groceries carry a 0% GST/HST rate everywhere in Canada, including New Brunswick.canada.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco tax (in addition to HST) | New Brunswick tobacco tax rates, effective February 1, 2017: 25.52 cents per cigarette, 25.52 cents per tobacco stick, 25.52 cents per gram (or part gram) of other tobacco, and 75% of the normal retail selling price of each cigar. This is a separate per-unit provincial tax layered on top of the 15% HST.www2.gnb.ca |
| Gasoline and motive fuel tax (in addition to HST) | New Brunswick per-litre fuel tax rates, effective April 1, 2020: gasoline 10.87 cents per litre, motive fuel such as diesel 15.45 cents per litre, propane 6.7 cents per litre, aviation fuel 2.5 cents per litre, locomotive fuel 4.3 cents per litre. These are per-litre taxes, not percentages, and apply on top of the 15% HST.www2.gnb.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What makes New Brunswick's HST different?
A one-item rebate list, a provincially administered vehicle tax, a five-working-day deadline on private boat purchases, and a purpose-built rental housing rebate with its own construction window.
Common questions
Questions about New Brunswick sales tax.
What is the sales tax in New Brunswick?
The sales tax in New Brunswick is a single harmonized sales tax (HST) of 15%. New Brunswick HST is made up of the 5% federal GST plus a 10% provincial component, and there is no separate provincial sales tax on top of it.
Is there PST in New Brunswick?
No, New Brunswick has no separate PST. New Brunswick harmonized its provincial sales tax with the federal GST effective April 1, 1997, so a single 15% HST is charged instead of a GST plus PST combination.
How much is HST on $100 in New Brunswick?
HST on a $100 taxable purchase in New Brunswick is $15.00, for a total of $115.00. That is because New Brunswick HST is 15%, charged as one blended tax rather than a federal tax with a provincial tax stacked on it.
Do you pay tax on a used car bought privately in New Brunswick?
Yes. A vehicle purchased privately in New Brunswick, or purchased privately elsewhere in Canada and brought into New Brunswick for use, is subject to the 15% Provincial Vehicle Tax, which the province's Revenue Administration Division collects instead of HST. Vehicles bought from a GST/HST registrant in Canada are subject to the 15% HST instead.
Are books taxed in New Brunswick?
Qualifying printed books in New Brunswick get a point-of-sale rebate of the 10% provincial part of the HST, so buyers pay only the 5% federal part instead of the full 15%. Books are the only category on New Brunswick's point-of-sale rebate list.
When do I have to register to charge HST in New Brunswick?
A business must register for GST/HST and start charging the 15% New Brunswick HST once it stops being a small supplier, which happens when taxable revenues exceed the $30,000 threshold in a single calendar quarter or over four consecutive calendar quarters. Below $30,000 a business is a small supplier and may register voluntarily instead.
Do groceries get taxed in New Brunswick?
Basic groceries are zero-rated in New Brunswick, meaning they are taxed at 0% GST/HST rather than 15%. Zero-rating applies to basic groceries in every province and territory in Canada, not just New Brunswick.
Across Canada
How does New Brunswick compare with the rest of Canada?
At 15%, New Brunswick is tied with Newfoundland and Labrador and Prince Edward Island for the highest sales tax in Canada, and it now sits a full point above neighbouring Nova Scotia.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the New Brunswick rates come from
Every New Brunswick figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html
- canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
- www2.gnb.ca/content/gnb/en/departments/finance/taxes/hst.html
- www2.gnb.ca/content/gnb/en/departments/finance/taxes/vehicles.html
- www2.gnb.ca/content/gnb/en/departments/finance/taxes/boats_aircraft.html
- www2.gnb.ca/content/gnb/en/departments/finance/taxes/retailers.html
- www2.gnb.ca/content/gnb/en/departments/finance/taxes/gasoline_motive_fueltax.html
- laws.gnb.ca/en/document/cs/2017-c.18
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