New Brunswick HST: 15%
Need to calculate reverse HST from a New Brunswick total? Use the TaxBackwards.ca reverse HST calculator.
New Brunswick charges 15% Harmonized Sales Tax (HST) on most taxable goods and services. HST combines the 5% federal GST and the 10% provincial component into a single tax, fully administered by the Canada Revenue Agency. For every $115.00 paid in New Brunswick, $100.00 is the net consideration base and $15.00 is HST. Businesses registered for HST with the CRA can recover the full $15.00 as an Input Tax Credit.
How New Brunswick HST Reverse Calculation Works
To extract the net pre-tax amount from a gross New Brunswick total, divide by 1.15. To isolate the HST portion, subtract the net from the gross — or equivalently, multiply the net by 0.15.
Worked example 1: $115.00 gross ÷ 1.15 = $100.00 net. $115.00 − $100.00 = $15.00 HST. The $15.00 is ITC-eligible for a CRA-registered business.
Worked example 2: $230.00 gross ÷ 1.15 = $200.00 net. $230.00 − $200.00 = $30.00 HST.
Common New Brunswick HST Amounts
| Gross Total | Net (Pre-Tax) | HST (15%) |
|---|---|---|
| $57.50 | $50.00 | $7.50 |
| $115.00 | $100.00 | $15.00 |
| $230.00 | $200.00 | $30.00 |
| $575.00 | $500.00 | $75.00 |
| $1,150.00 | $1,000.00 | $150.00 |
| $2,300.00 | $2,000.00 | $300.00 |
✓ Rates verified
HST Exemptions in New Brunswick
The following categories are zero-rated or exempt from HST under federal CRA rules that apply uniformly across all HST provinces, including New Brunswick:
- Basic groceries (most food intended for human consumption)
- Prescription drugs and biologics
- Most medical devices and assistive technologies
- Residential rent and related services
- Most health and dental services
- Most financial services and insurance premiums
New Brunswick HST — Frequently Asked Questions
- What is the HST rate in New Brunswick?
- New Brunswick charges 15% HST on most taxable supplies, made up of the 5% federal GST and a 10% provincial component, both administered by the Canada Revenue Agency as a single tax.
- How do I calculate the pre-tax amount from a New Brunswick total?
- Divide the gross total by 1.15 to get the net pre-tax amount. Subtract the net from the gross to find the HST. Example: $115.00 ÷ 1.15 = $100.00 net; $115.00 − $100.00 = $15.00 HST.
- Can I claim New Brunswick HST as an Input Tax Credit?
- Yes. If your business is registered for HST with the CRA, the full 15% HST paid on eligible business inputs is recoverable as an Input Tax Credit (ITC). New Brunswick HST is filed entirely with the CRA.
- What is exempt from HST in New Brunswick?
- Basic groceries, prescription drugs, most medical devices, residential rent, health and dental services, and most financial services are zero-rated or exempt. Note: unlike some other provinces, New Brunswick does not have a point-of-sale rebate on children's clothing or footwear.
- Are there point-of-sale HST rebates in New Brunswick?
- New Brunswick provides a point-of-sale rebate on printed books, removing the 10% provincial component so buyers pay only the 5% federal portion. A residential energy rebate on the provincial portion is also available for qualifying heating costs. New Brunswick does not offer point-of-sale rebates on children's clothing or footwear — unlike Nova Scotia, PEI, and Ontario.
- When did New Brunswick's HST rate change?
- New Brunswick adopted HST on April 1, 1997 at 15%. The rate was temporarily reduced to 13% before returning to 15% on July 1, 2016, when the provincial component increased from 8% to 10%. The rate has remained at 15% since.
- Do self-employed people in New Brunswick pay HST?
- Yes. Self-employed individuals must register for HST with the CRA once taxable revenues exceed $30,000 over any four consecutive calendar quarters. Once registered, they must charge 15% HST on taxable supplies and can claim ITCs on eligible business expenses.
- Is there an HST rebate on new homes in New Brunswick?
- Yes. Buyers of new or substantially renovated homes can claim a rebate on the provincial portion of HST in addition to the federal GST New Housing Rebate (up to $6,300). Combined, eligible buyers can recover up to $9,300 or more in tax on qualifying new home purchases. Consult the CRA's New Housing Rebate guide and a tax professional for your situation.
- Is there a low-income HST credit in New Brunswick?
- Yes. The New Brunswick HST Credit is a refundable tax credit paid quarterly to low and modest-income residents to help offset HST on everyday purchases. No separate application is required — eligibility is determined automatically when you file your annual income tax return.
New Brunswick and HST: Background
New Brunswick was one of the three original Atlantic provinces — alongside Nova Scotia and Newfoundland and Labrador — to adopt the Harmonized Sales Tax in April 1997, when HST replaced both the federal GST and the provincial sales tax. This long-standing unified structure means NB businesses have operated under a single-rate, single-authority tax system for nearly three decades, simplifying filing compared to GST+PST provinces.
New Brunswick has no general point-of-sale rebate for the provincial component of HST. The standard 15% rate applies to all taxable supplies unless the supply falls under a zero-rated or exempt category defined in federal legislation. Businesses with cross-border activity between NB and Quebec should note that Quebec uses a separate QST system rather than HST.
Official CRA Resources
← Calculate New Brunswick HST on TaxBackwards.ca
Calculations are arithmetic estimations only and do not constitute formal tax or corporate auditing advice. All figures must be verified against current CRA guidelines before filing.