Newfoundland and Labrador Sales Tax Rate
Complete guide to sales tax in Newfoundland and Labrador (NL) 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 Newfoundland and Labrador
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 Newfoundland and Labrador's 15% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. NL |
|---|---|---|---|---|
| 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 Newfoundland and Labrador: A Complete Guide
Newfoundland and Labrador charges a Harmonized Sales Tax (HST) of 15%, consisting of the 5% federal component and a 10% provincial component. This makes NL one of the three Atlantic provinces with the highest combined sales tax rate in Canada.
The HST in Newfoundland and Labrador applies broadly to most goods and services. Standard GST exemptions carry over, meaning basic groceries, prescription drugs, and medical devices remain tax-free. Point-of-sale rebates reduce the effective tax on certain essentials. Businesses operating in the province benefit from the simplified single-return system, remitting HST directly to the CRA rather than managing separate provincial filings.
Newfoundland and Labrador adopted the HST on April 1, 1997, at 15% as part of the original wave of Atlantic harmonization. The rate was temporarily reduced to 13% in July 2010, but was increased back to 15% on January 1, 2016, to help address provincial budget deficits. The province's reliance on oil royalties for government revenue means that fluctuations in global commodity prices can create fiscal pressures, making the HST a critical and stable source of public funding.