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New Brunswick Sales Tax (HST) Calculator

Updated

This calculator adds New Brunswick’s HST to a price, split into the federal and provincial parts, or switches to reverse mode to take the tax out of a total you’ve already paid.

What do you want to do?
Amount Before Tax (Pre-Tax)
Total After Tax
Pre-Tax Amount
GST
Total Tax

Stores round the tax on each receipt, so a total can differ from this result by a cent or two.

How the HST works in New Brunswick

New Brunswick charges the 15% Harmonized Sales Tax: the 5% federal GST plus a 10% provincial part, collected as one tax under the federal Excise Tax Act and administered by the Canada Revenue Agency. On a $600 phone, that is $90.00 of HST, for $690.00 in total.

The province joined the HST on April 1, 1997, together with Nova Scotia and Newfoundland and Labrador. Its most recent rate change:

  • July 1, 2016: New Brunswick increased HST from 13% to 15%

New Brunswick is now tied for the highest sales tax in Canada, 15%; the provinces at that rate are New Brunswick, Newfoundland and Labrador and Prince Edward Island. Next door, Nova Scotia charges 14% and Quebec 14.975%; the sales tax by province page compares every province.

The electricity rebate

Since January 1, 2025, New Brunswick has rebated the 10% provincial part of the HST on residential electricity use (the kilowatt hours, not service charges). It appears as a rebate line on the power bill and needs no application. The province estimates the average customer saves about $216 a year.

The rebate covers electricity only. Heating oil, propane and wood still carry the full 15%, unlike in Nova Scotia, where a similar rebate covers every home energy source.

Other rebates of the provincial part

  • Books: the provincial part is rebated at the till on printed books, including audiobooks and printed scripture, so they carry only the 5% GST.
  • Specially equipped vehicles: the province refunds the provincial part on vehicles equipped for a person with a disability, such as those with wheelchair lifts or auxiliary driving controls.

New Brunswick has no point-of-sale rebate on children’s clothing, which PEI and Nova Scotia both offer. Basic groceries and prescription drugs carry no HST at all under the federal rules, which the zero-rated and exempt section explains.

Credits that return some of the tax

Lower-income residents get part of their sales tax back through the federal Canada Groceries and Essentials Benefit (the former GST/HST credit) and the provincial NB HST Credit, paid together. Both come automatically when you file a tax return; the payment dates page lists when they arrive.

Buyers of a newly built home pay the HST on the purchase and may qualify for the federal part of the GST/HST new housing rebate; New Brunswick has no provincial new housing rebate.