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New Brunswick sales tax is a single 15% HST on most goods and services. On a $100 purchase that’s $15 of tax, for a $115 total. There’s no separate provincial line, so what you see on the receipt is just HST.
The CRA puts Ontario at 13% and Nova Scotia at 14% (down from 15% on 1 April 2025), and the other participating provinces at 15%. New Brunswick is one of those. Gaps like that show up fast on big purchases.
How much HST will I pay here?
Multiply the pre-tax price by 0.15, or use the GST/HST calculator and pick the province. Here are some prices from our engine, with the Ontario and Nova Scotia figures on the same $1,000 for comparison.
| Price before tax | HST at 15% (NB) | Total |
|---|---|---|
| $100 | $15.00 | $115.00 |
| $500 | $75.00 | $575.00 |
| $1,000 | $150.00 | $1,150.00 |
| $1,000 in Ontario (13%) | $130.00 | $1,130.00 |
| $1,000 in Nova Scotia (14%) | $140.00 | $1,140.00 |
So the same $1,000 sale costs $20 more in tax in Fredericton than in Toronto. You’d feel that on a car repair or a set of tires. On a coffee, never.
Is everything taxed at 15 percent?
No. The CRA says basic groceries are taxable at zero percent in every province and territory, New Brunswick included. Other items can be zero-rated or exempt too, and we haven’t listed those because we couldn’t confirm a full list from one page. If you’re unsure, check the CRA’s GST/HST pages for the product.
The rate also follows the place of supply, meaning where the sale is made, and not where the seller happens to live. A New Brunswick business selling to a customer in another province may need a different rate on that invoice.
What if I only have the total?
Divide by 1.15. A $1,150 total was $1,000 plus $150 of HST. The reverse HST calculator shows the same split and handles the odd cents. Don’t take 15% off the total, since that overshoots. You’d get $172.50 instead of $150.
Must a small business charge HST?
Most do, once taxable sales pass the small supplier line. Know where you stand against that line before a busy season, not after. The CRA says that’s $30,000 across four consecutive calendar quarters for most businesses. Under it, you aren’t required to register, though you can choose to. Go over it, and you generally must register and start charging. The registration page gives a window of 29 days after your effective date to register formally.
Working for yourself and unsure how the income side fits? The self-employed tax calculator is a place to start, though it leaves out EI.
Does HST apply to a new home?
HST on a new house is a big number, and rebates may apply, which is why buyers look at this before they sign anything, not after closing. The federal rebates have their own price limits, which you can test with the new housing rebate calculator. We couldn’t confirm a New Brunswick provincial rebate from a source we trust, so we haven’t assumed one.
Is the 15% federal plus provincial?
You’ll sometimes see the 15% described as 5% federal plus 10% provincial. The CRA page we read gives the combined 15% only, so we don’t state the split as fact. For anything you pay or charge, the full 15% is the number that counts.
Where the numbers come from
Rates and the zero rate on basic groceries come from the Canada Revenue Agency’s GST/HST pages, and the small supplier rule from its registration page. We checked them on 30 September 2026. Budgets move rates. For a large purchase, confirm the rate on the CRA page before you rely on any table, ours included.
Frequently asked questions
What is the sales tax in New Brunswick?
It's a 15% HST on most goods and services, per the CRA's list of participating provinces.
How do I take HST out of a New Brunswick total?
Divide by 1.15. A $1,150 total was $1,000 plus $150 of HST.
Is there HST on groceries?
Basic groceries are taxed at zero percent in every province and territory, according to the CRA.
Does a small business have to charge HST?
Not if its taxable sales stay at or under $30,000 over four consecutive calendar quarters, for most businesses.
How does New Brunswick compare with Ontario?
Ontario's HST is 13%, so a $1,000 sale carries $20 less tax there than at 15%.
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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.