New Brunswick Sales Tax Rate
Complete guide to sales tax in New Brunswick (NB) for 2026. Combined rate: 15%.
Combined Rate
15%
Harmonized Sales Tax (HST)
Federal (GST)
5%
Provincial (HST portion)
10%
Tax on $100
$15.00
Tax Rate Breakdown
Before and After Tax in New Brunswick
Quick reference for common purchase amounts at 15% combined rate
| Before Tax | GST (5%) | HST Prov. (10%) | Total Tax | After Tax |
|---|---|---|---|---|
| $100.00 | $5.00 | $10.00 | $15.00 | $115.00 |
| $500.00 | $25.00 | $50.00 | $75.00 | $575.00 |
| $1,000.00 | $50.00 | $100.00 | $150.00 | $1,150.00 |
| $5,000.00 | $250.00 | $500.00 | $750.00 | $5,750.00 |
Tax-Inclusive Price Breakdown
If the total price already includes tax, here is how it breaks down
| Total (incl. tax) | Tax Included | Price Before Tax |
|---|---|---|
| $100.00 | $13.04 | $86.96 |
| $500.00 | $65.22 | $434.78 |
| $1,000.00 | $130.43 | $869.57 |
| $5,000.00 | $652.17 | $4,347.83 |
Sales Tax Comparison Across Canada
How New Brunswick's 15% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. NB |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -10% |
| Northwest Territories (NT) | GST | 5% | $50.00 | -10% |
| Nunavut (NU) | GST | 5% | $50.00 | -10% |
| Yukon (YT) | GST | 5% | $50.00 | -10% |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | -4% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | -3% |
| Manitoba (MB) | GST+PST | 12% | $120.00 | -3% |
| Ontario (ON) | HST | 13% | $130.00 | -2% |
| Nova Scotia (NS) | HST | 14% | $140.00 | -1% |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | -0.025% |
| New Brunswick (NB) | HST | 15% | $150.00 | -- |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | -- |
| Prince Edward Island (PE) | HST | 15% | $150.00 | -- |
Sales Tax in New Brunswick: A Complete Guide
New Brunswick uses the Harmonized Sales Tax (HST) at a combined rate of 15%, which includes the federal 5% component and a 10% provincial component. The HST is a single, blended tax collected by the Canada Revenue Agency on behalf of both the federal and provincial governments.
Because New Brunswick uses the HST, nearly all goods and services are taxed at the same 15% rate with minimal provincial exemptions beyond the standard GST-exempt categories. This simplifies compliance for businesses since they only file one sales tax return. Point-of-sale rebates apply on certain items like children's clothing, feminine hygiene products, and printed books, effectively reducing the provincial portion to zero on those purchases.
New Brunswick was one of the original three provinces (along with Nova Scotia and Newfoundland and Labrador) to adopt the HST on April 1, 1997, at an initial rate of 15%. The rate was reduced to 13% in July 2010, then increased back to 15% on July 1, 2016, to address fiscal challenges. The harmonized system has generally been viewed favourably by businesses for its administrative simplicity, though the relatively high combined rate places New Brunswick among the highest-taxed provinces for consumer purchases.