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NB sales tax is one charge: a 15% HST on most goods and services, with no separate provincial sales tax on top of it. On a $1,000 purchase before tax, that’s $150 of HST and a $1,150 total.
The 15% is five points of federal GST and ten points for the province, all collected as a single line on your receipt. The ten-point split is our own subtraction, since the CRA table lists the 15% as a whole. The GST and HST calculator runs any amount through it.
What is the sales tax rate in New Brunswick?
It’s 15%, the CRA’s HST rate for participating provinces other than Ontario and Nova Scotia. Some older web pages talk about a separate provincial sales tax, a “PST” or even a VAT in New Brunswick. There isn’t one. The province’s share is folded into the HST, so you pay a single tax and never a second one next to it.
Check your receipt and you’ll see a single HST line, which covers the federal and provincial parts together, so there’s nothing further to add at the till, in the online basket or on an invoice you’re sending out. That’s it.
How does it compare with nearby provinces?
| Province | Sales tax on goods | Tax on $1,000 | Total |
|---|---|---|---|
| New Brunswick | 15% HST | $150 | $1,150 |
| Nova Scotia | 14% HST | $140 | $1,140 |
| Ontario | 13% HST | $130 | $1,130 |
| Quebec | 5% GST plus 9.975% QST | $149.75 | $1,149.75 |
Nova Scotia dropped to 14% on 1 April 2025. So New Brunswick now sits a point higher than Nova Scotia, which is $10 on a $1,000 purchase. Against Ontario the gap is two points, or $30 on a $1,500 bill.
Quebec’s rate is close to New Brunswick’s on paper, but it’s built in two steps. Use the GST and QST calculator if you’re shopping across that border.
How do you work out the tax on a real price?
Multiply by 1.15 to add the tax. A $250 jacket before tax is $37.50 of HST and $287.50 at the till. The same jacket in Ontario is $32.50 of tax, and in Alberta it’s $12.50.
Going the other way takes more care. If a bill says $115 and the HST is in it, divide by 1.15 to get $100. Don’t take 15% off $115, because that gives $97.75 and you’ll understate the price. The reverse HST calculator handles this for receipts and expense reports.
Do local businesses have to charge HST?
Most do, but only once they pass the small supplier line, which the CRA sets at $30,000 of taxable sales over four calendar quarters in a row. Below that a business can stay out of the system or register on a voluntary basis. Once registered, it charges 15% on sales made in New Brunswick and can claim back the HST it pays on business costs.
The rate charged depends on where the sale is made, not where the business is based. A New Brunswick seller shipping to another province may need a different rate. We haven’t verified the detailed rules for different kinds of supplies, so the CRA page on place of supply is where to check for a specific case.
What can make your receipt differ?
You’ll run into three things most often, and none of them means you’ve been overcharged.
- Some goods and services carry no HST, or a lower charge. Our tools use one rate for everything entered, so they’ll overstate tax on anything exempt.
- Cents are rounded per line or per basket, so expect a difference of a cent now and then.
- Older prices. A transaction dated before a rate change can carry the old rate. Nova Scotia’s 2025 cut shows this, and its transition rules depend on the type of sale.
We couldn’t confirm any New Brunswick specific exemptions on an official page, so we haven’t listed any. The CRA and the provincial government are the sources for what’s taxed. New Brunswick home buyers should also look at the new home rebate calculator, which only models the federal rebates for this province, and ignores any provincial ones.
Where the numbers come from
The 15% HST rate and the 14% Nova Scotia rate come from the Canada Revenue Agency’s page on GST/HST rates and place of supply. The Quebec QST rate comes from Revenu Québec’s rules and matches our data file. The $30,000 small supplier threshold is from the CRA page on when to register. Figures were checked in September 2026.
Frequently asked questions
What is the sales tax in New Brunswick?
It's a 15% HST on most goods and services. There's no separate provincial sales tax on top.
How much tax is on $100 in New Brunswick?
$15. The total is $115.
Is there a PST in New Brunswick?
No. The provincial share is part of the HST.
How do I remove HST from a New Brunswick price?
Divide the total by 1.15. A $115 bill has a $100 price before tax.
Does a small business have to charge HST?
Not until taxable sales pass $30,000 across four calendar quarters in a row, though voluntary registration is allowed.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.