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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 the kilowatt hours of electricity consumption, not service charges or rental fees. It appears as a rebate line on the power bill and needs no application. Customers whose electricity is included in their rent don’t get it, since it goes only to the utilities’ residential customers. 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. The refund isn’t automatic: you apply to the province with a letter from a medical practitioner confirming a permanent disability, the vehicle has to be bought in New Brunswick and can’t be used to earn a profit, and the refund isn’t available if another GST/HST credit or rebate applies to the purchase.

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.

Sources

The figures and rules on this page come from these sources, last checked against them on September 24, 2026. How we check facts.