New Brunswick sales tax rate
| Tax | Rate | Administered by |
|---|---|---|
| HST, federal part | 5% | Canada Revenue Agency |
| HST, provincial part | 10% | |
| Combined | 15% |
price before tax = total ÷ (1 + 15 ÷ 100)
Common prices plus tax in New Brunswick
| Price before tax | HST | Total |
|---|---|---|
| $10.00 | $1.50 | $11.50 |
| $20.00 | $3.00 | $23.00 |
| $50.00 | $7.50 | $57.50 |
| $100.00 | $15.00 | $115.00 |
| $250.00 | $37.50 | $287.50 |
| $500.00 | $75.00 | $575.00 |
| $1,000.00 | $150.00 | $1,150.00 |
| $5,000.00 | $750.00 | $5,750.00 |
For any other amount, type it into the calculator above. Choose Remove tax to work backwards from a receipt total.
New Brunswick sales tax rate history
| Tax | Rate | In effect |
|---|---|---|
| HST | 15% | Since Jul 1, 2016 |
| HST | 13% | Jan 1, 2008 – Jun 30, 2016 |
The rate that applies is the one in force when the tax became payable, which is usually the invoice or payment date, so older receipts may show a previous rate.
Registering and collecting tax in New Brunswick
HST is administered by the Canada Revenue Agency (CRA). Businesses register, charge and remit it through a single GST/HST account. Most businesses must register for GST/HST once their worldwide taxable sales pass $30,000 over four consecutive calendar quarters. For GST/HST, sellers based elsewhere in Canada charge the rate of the province the goods are delivered to, so a sale shipped to New Brunswick carries New Brunswick's GST/HST rate.
Frequently asked questions
What is the sales tax rate in New Brunswick?
New Brunswick charges 15% HST (5% federal + 10% provincial), for a combined rate of 15%.
How do I calculate HST in New Brunswick?
Multiply the pre-tax price by 0.15 to get the tax, or by 1.15 to get the total. For example, $100.00 plus 15% tax is $115.00.
How do I remove HST from a total in New Brunswick?
Divide the tax-inclusive total by 1.15. For example, $115.00 divided by 1.15 is $100.00 before tax, so the tax was $15.00.
Who administers sales tax in New Brunswick?
HST is administered by the Canada Revenue Agency (CRA). Businesses register, charge and remit it through a single GST/HST account.
When did the sales tax rate in New Brunswick last change?
The current rate of 15% has applied since Jul 1, 2016.