HST Calculator — New Brunswick 15% HST Rate 2026
New Brunswick HST is 15% on most goods and services. Enter any amount below to calculate HST instantly, or use the reverse calculator to find the pre-tax price.
How much is HST in New Brunswick? The Harmonized Sales Tax (HST) in New Brunswick is 15% in 2026, made up of 5% federal GST and 10% provincial portion combined into a single tax.
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Create Free InvoiceUnderstanding New Brunswick HST
New Brunswick's Harmonized Sales Tax (HST) combines the 5% federal GST and 10% provincial portion into a single 15% tax. New Brunswick was one of the first provinces to adopt HST on April 1, 1997. The HST rate rose to 15% on July 1, 2016, when the provincial portion increased from 8% to 10%. Below is everything New Brunswick businesses need to know about HST filing, Input Tax Credits, exemptions, and recoverable tax advantages.
New Brunswick HST Filing Deadlines
Your filing frequency depends on your annual revenue. Businesses with taxable supplies over $6 million file monthly. Between $1.5 million and $6 million, you file quarterly. Under $1.5 million, you may file annually. Annual filers must remit within three months of their fiscal year-end (for example, by March 31 for a December 31 year-end). If your prior-year net tax exceeded $3,000, CRA requires quarterly instalment payments due one month after each fiscal quarter. Late filing attracts a penalty of 1% of the balance owing plus 0.25% per month overdue (up to 12 months). See our GST/HST return guide for step-by-step filing instructions.
Input Tax Credits (ITCs) for New Brunswick Businesses
As an HST province, the full 15% is recoverable through Input Tax Credits — a significant advantage over separate PST provinces (like BC or Saskatchewan) where provincial tax is not recoverable. Eligible expenses include office rent, equipment, professional services, vehicle costs (for business use), advertising, and office supplies. You must have valid tax receipts showing the supplier's GST/HST number for claims over $30. ITCs are reported on your HST return and reduce the net tax you remit. For home-based businesses in Moncton, Fredericton, or Saint John, you can claim ITCs proportional to the business-use percentage of your home. Keep detailed records — CRA may audit ITC claims going back four years. Learn more about CRA record-keeping requirements.
HST Exempt Goods & Services in New Brunswick
Certain goods and services are exempt from the 15% HST in New Brunswick. Exempt items include: basic groceries (milk, bread, fresh produce), prescription drugs and dispensing fees, medical devices (hearing aids, wheelchairs), most health and dental services, childcare services, legal aid, and educational services provided by a school board or university. Some items are zero-rated (0% HST) rather than exempt — including children's clothing and footwear, basic groceries, and agricultural products. The difference matters: zero-rated sellers can still claim ITCs on their business inputs, while exempt sellers cannot. Use our invoice generator to handle exempt and zero-rated items correctly.
New Brunswick Small Supplier Threshold
If your total taxable revenue is under $30,000 over four consecutive calendar quarters (or in a single calendar quarter), you qualify as a small supplier and are not required to register for or charge HST. However, voluntary registration is often beneficial in New Brunswick because you can recover the full 15% HST on business expenses through ITCs — a larger recovery than the 5% GST-only provinces. This is especially valuable during startup years when expenses exceed revenue. Once registered, you must charge 15% HST on all taxable sales and file returns on schedule. Learn more about how to register for GST/HST.
New Brunswick HST Examples by Industry
Moncton IT consultant: A $20,000 software development contract includes $3,000 in HST (15%), which the consultant collects and remits to CRA, minus any ITCs on business expenses like software subscriptions and office rent.
Fredericton contractor: A $15,000 home renovation project attracts $2,250 HST. The contractor can offset this with ITCs on materials, tools, and vehicle expenses — the full 15% is recoverable.
Saint John retail store: A store selling $50,000 in taxable goods per month collects $7,500 in HST, but claims ITCs on inventory purchases, rent, and utilities — often resulting in a smaller net remittance.
New Brunswick vs Other Atlantic Provinces
New Brunswick shares the 15% HST rate with Newfoundland and Labrador and Prince Edward Island; Nova Scotia's HST is slightly lower at 14%. All four Atlantic provinces harmonized their sales taxes with the federal GST, simplifying cross-provincial business. Unlike Ontario (13% HST), New Brunswick businesses charge a higher rate but benefit from the same ITC recovery on the full amount. Compared to Quebec (which uses a separate QST system) or BC/Saskatchewan (separate PST), the harmonized system in New Brunswick means simpler invoicing — one tax line instead of two. For businesses operating across Atlantic Canada, the harmonized HST system keeps invoicing simple.
New Brunswick HST Examples
Quick reference for common amounts at 15% HST — applies uniformly across Moncton, Fredericton, Saint John, and all New Brunswick municipalities
| Amount | HST (15%) | Total |
|---|---|---|
| $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 |
Common New Brunswick HST Questions
How much is HST in New Brunswick in 2026?
New Brunswick HST is 15% in 2026 — the highest HST rate among harmonized provinces. This rate combines the 5% federal GST and 10% New Brunswick provincial portion into a single harmonized tax. On a $100 purchase, you pay $15.00 in HST for a total of $115.00. The 15% rate applies across all New Brunswick cities including Moncton, Fredericton, Saint John, Dieppe, and Miramichi. New Brunswick adopted HST on April 1, 1997, and the current 15% rate has been in effect since April 1, 2016.
How do I calculate HST from a total in New Brunswick?
To find the HST included in a total amount (reverse HST calculation), divide the total by 1.15 to get the pre-tax price, then subtract. Formula: HST = Total − (Total ÷ 1.15). Example: a receipt shows $230.00 total. Pre-tax amount = $230.00 ÷ 1.15 = $200.00. HST paid = $230.00 − $200.00 = $30.00. Use the reverse calculator above for instant results.
How to calculate HST backwards in New Brunswick?
To calculate HST backwards (extracting the tax from a tax-included price), use this formula: Pre-tax price = Total ÷ 1.15. Then HST = Total − Pre-tax price. Quick shortcut: multiply the total by 0.130435 to get the HST portion directly. Example: $500 total × 0.130435 = $65.22 HST, leaving $434.78 pre-tax. This works because 15/115 = 0.130435.
What is HST on $1,000 in New Brunswick?
HST on $1,000 in New Brunswick is $150.00, making the total $1,150.00. The breakdown: $50.00 federal GST (5%) + $100.00 New Brunswick provincial portion (10%) = $150.00 HST (15%). Here are more common amounts: $500 → $75.00 HST → $575.00 total. $2,000 → $300.00 HST → $2,300.00 total. $5,000 → $750.00 HST → $5,750.00 total.
New Brunswick HST FAQs
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