Newfoundland and Labrador
Newfoundland and Labrador charges 15% HST.
Newfoundland and Labrador has charged 15% HST since July 1, 2016, when the provincial portion rose from 8% to 10%. Books are rebated back down to 5%, and property insurance premiums carry a separate 15% Retail Sales Tax.
How much is HST in Newfoundland and Labrador?
HST in Newfoundland and Labrador is 15%, made up of the 5% federal GST and a 10% provincial portion charged as a single blended tax. There is no separate provincial sales tax on general purchases, so a $100 taxable purchase 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 Newfoundland and Labrador.
Newfoundland and Labrador 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 Newfoundland and Labrador tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
How do you calculate 15% HST in Newfoundland and Labrador?
Multiply the pre-tax price by 0.15, or divide a tax-included total by 1.15 to work backwards. One place the order does matter is vapour products: the 20% vapour products tax is applied first, and the 15% HST is then calculated on the price plus that tax.
| 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 Newfoundland and Labrador, 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 Newfoundland and Labrador?
Qualifying books are rebated down to 5% at the point of sale. Insurance premiums, private vehicle sales and vapour products all sit outside the HST and carry their own provincial rates.
| What it applies to | Rate | How it works |
|---|---|---|
| Qualifying books (point-of-sale rebate) | 5% | Qualifying books, including most printed books, bound and unbound scripture, and audio recordings that are substantially a spoken reading of a printed book, get a point-of-sale rebate of the 10% provincial component of the HST. Suppliers collect only the 5% federal component, so the effective rate on books in Newfoundland and Labrador is 5%. If the rebate is not credited at the till, it can be claimed from the CRA within four years.gov.nl.ca |
| Retail Sales Tax on insurance premiums | 15% | A 15% provincial Retail Sales Tax applies to premiums for contracts of insurance relating to property, risk, peril or events in the province. This is a separate provincial tax, not HST. Exempt classes include accident and sickness, life, automobile, commercial marine, surety/guarantee/fidelity, residential mortgage default, crop, livestock, and personal property insurance. Automobile insurance RST was eliminated for contracts entered into or renewed on or after April 15, 2019.gov.nl.ca |
| Private (person-to-person) sale of vehicles | 15% | A 15% Retail Sales Tax applies to the private sale of vehicles in Newfoundland and Labrador, effective July 1, 2016. From April 27, 2007 to July 1, 2016 the rate was 14%. Dealer sales are taxed under the regular 15% HST instead.gov.nl.ca |
| Vapour products tax | 20% | A 20% tax on the purchase price of vapour products (devices, substances and packages) applies at the time of retail sale, effective 12:01 a.m. January 1, 2021. The vapour products tax is applied before HST, so the 15% HST is then calculated on the retail price plus the vapour products tax.gov.nl.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco tax | Provincial tobacco tax rates in effect since 12:01 a.m. June 1, 2021 are 32.5 cents per cigarette, 56 cents per gram for tobacco other than cigarettes and cigars, and 125% of the purchase price for cigars. Reduced effective rates apply in the Labrador Border Zones (Labrador City, Wabush and southern Labrador from the Quebec border to and including Red Bay) since April 1, 2023: 18.75 cents per cigarette and 18.64 cents per gram, delivered as a rebate to the retailer. HST applies on top of tobacco tax.gov.nl.ca |
| Gasoline and motive fuel tax | Provincial motive fuel tax rates effective June 2, 2022 are 7.5 cents per litre on gasoline, 9.5 cents per litre on diesel, 7.0 cents per litre on auto propane, 3.5 cents per litre on marine fuel and 2.5 cents per litre on aviation fuel. Gasoline used in fishing, farming, logging, manufacturing and processing, transportation by boat, locomotives, electricity generation and household fuels may be rebated or exempted.gov.nl.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 Newfoundland and Labrador's tax system different?
A book rebate that was cancelled and reinstated, a standalone tax on property insurance, a sugar tax that came and went, and reduced tobacco rates for the Labrador border zones.
Common questions
Questions about Newfoundland and Labrador sales tax.
What is the sales tax rate in Newfoundland and Labrador?
The sales tax rate in Newfoundland and Labrador is 15% HST. That 15% is a single blended Harmonized Sales Tax made up of the 5% federal GST and a 10% provincial portion, and it has been 15% since July 1, 2016.
Is there GST and PST in Newfoundland and Labrador, or just HST?
Newfoundland and Labrador has no separate provincial sales tax on general goods and services. The province charges a single 15% HST that already includes the 5% federal GST, so a general taxable purchase is taxed once at 15% rather than GST plus a second provincial tax.
How much is HST on $100 in Newfoundland and Labrador?
HST on a $100 purchase in Newfoundland and Labrador is $15.00, for a total of $115.00. The 15% rate is applied once to the pre-tax price, with $5.00 being the federal GST component and $10.00 the provincial component.
Do you pay HST on books in Newfoundland and Labrador?
Qualifying books in Newfoundland and Labrador are taxed at an effective 5%, not 15%. The province gives a point-of-sale rebate of the 10% provincial component of the HST on qualifying books, so retailers collect only the 5% federal component. Qualifying books include most printed books, bound and unbound scripture, and audiobooks that are substantially a spoken reading of a printed book.
Do you pay tax on a used car bought privately in Newfoundland and Labrador?
Yes. A 15% provincial Retail Sales Tax applies to the private sale of vehicles in Newfoundland and Labrador, effective July 1, 2016, up from the 14% rate that applied from April 27, 2007 to July 1, 2016. Vehicles bought from a dealer are taxed at the regular 15% HST instead.
Is there tax on insurance premiums in Newfoundland and Labrador?
Newfoundland and Labrador charges a 15% Retail Sales Tax on premiums for contracts of insurance relating to property, risk, peril or events in the province. Automobile insurance has been exempt since April 15, 2019, and life, accident and sickness, commercial marine, surety, residential mortgage default, crop, livestock and personal property insurance are also exempt.
How are vape products taxed in Newfoundland and Labrador?
Vapour products in Newfoundland and Labrador carry a 20% provincial vapour products tax on the purchase price at retail, in effect since January 1, 2021. The vapour products tax is applied before HST, so the 15% HST is then calculated on the retail price plus the 20% vapour products tax.
Across Canada
How does Newfoundland and Labrador compare with the rest of Canada?
At 15%, Newfoundland and Labrador is tied with New Brunswick and Prince Edward Island for the highest sales tax in Canada, and sits a point above 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 Newfoundland and Labrador rates come from
Every Newfoundland and Labrador 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-which-rate/calculator.html
- gov.nl.ca/fin/tax-programs-incentives/personal/hst/
- gov.nl.ca/fin/tax-programs-incentives/generalhstbook-rebate/
- gov.nl.ca/fin/faq/faq-retail-sales-tax-on-inspremiums/
- gov.nl.ca/fin/tax-programs-incentives/personal/rst-auto-elimination/
- gov.nl.ca/fin/tax-programs-incentives/personal/privatesaleofvehicles/
- gov.nl.ca/fin/tax-programs-incentives/business/vapour-tax/
- gov.nl.ca/fin/tax-programs-incentives/personal/tobacco/
- gov.nl.ca/fin/tax-programs-incentives/business/gasolinetax/
- gov.nl.ca/fin/sugar-sweetened-beverage-tax/
- gov.nl.ca/fin/files/labbldgmaterials.pdf
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