Newfoundland and Labrador HST: 15%

Need to reverse-calculate HST from a Newfoundland and Labrador total? Use the TaxBackwards.ca reverse HST calculator.

Newfoundland and Labrador charges 15% Harmonized Sales Tax (HST) on most taxable goods and services. HST combines the 5% federal GST and a 10% provincial component into a single tax, fully administered by the Canada Revenue Agency. For every $115.00 paid in Newfoundland and Labrador, $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 Newfoundland and Labrador HST Reverse Calculation Works

To extract the net pre-tax amount from a gross NL total, divide by 1.15. To isolate the HST, 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 Newfoundland and Labrador HST Amounts

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HST Exemptions in Newfoundland and Labrador

The following categories are zero-rated or exempt from HST under federal CRA rules that apply uniformly across all HST provinces, including Newfoundland and Labrador:

• 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

Newfoundland and Labrador HST — Frequently Asked Questions

What is the HST rate in Newfoundland and Labrador?

Newfoundland and Labrador charges 15% HST on most taxable supplies, composed of the 5% federal GST and a 10% provincial component, both administered by the Canada Revenue Agency as a single unified tax.

How do I reverse-calculate HST from a Newfoundland and Labrador gross 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 Newfoundland and Labrador 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), reported on your GST/HST return to reduce your net remittance.

What is exempt from HST in Newfoundland and Labrador?

Basic groceries, prescription drugs, most medical devices, residential rent, health and dental services, and most financial services are zero-rated or exempt. Newfoundland and Labrador also provides a point-of-sale rebate on books and audiobooks, removing the 10% provincial component so buyers pay only the 5% federal portion.

When did Newfoundland and Labrador adopt HST, and has the rate changed?

Newfoundland and Labrador was one of the three original provinces to adopt HST on April 1, 1997. The rate was subsequently reduced to 14% and then 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.

Does Newfoundland and Labrador have any unique provincial taxes?

Yes. Newfoundland and Labrador is the only province in Canada with a sugar-sweetened beverage tax, charged at 20 cents per litre on qualifying soft drinks and sweetened beverages. This tax applies in addition to HST.

Do self-employed people in Newfoundland and Labrador 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 or rental properties in Newfoundland and Labrador?

Yes. Buyers of new or substantially renovated homes may claim a rebate on the provincial portion of HST in addition to the federal GST New Housing Rebate. Additionally, a Newfoundland and Labrador New Residential Rental Property Rebate is available for landlords on qualifying rental housing where construction began after September 13, 2023. Consult the CRA's New Housing Rebate guide and a tax professional for your situation.

Is there a low-income HST credit in Newfoundland and Labrador?

Yes. Low-income residents may qualify for HST relief through federal programs paid quarterly to help offset HST on everyday purchases. Eligibility is assessed automatically when you file your annual income tax return — no separate application is required.

Newfoundland and Labrador and HST: Background

Newfoundland and Labrador was one of the three original provinces to adopt the Harmonized Sales Tax in April 1997 — the same year as New Brunswick and Nova Scotia — replacing both the federal GST and the provincial sales tax with a single unified rate. This gives NL one of the longest continuous HST histories in Canada. The long-standing single-authority structure means all HST is filed exclusively with the CRA, with no provincial tax authority involvement for most transactions.

Newfoundland and Labrador has no general point-of-sale rebate on the provincial component of HST for the general public. The 15% rate applies to all taxable supplies unless the supply falls under a zero-rated or exempt category as defined in federal legislation. Industries prominent in NL — including fisheries, offshore resource extraction, and construction — should consult CRA sector-specific HST guidance for any special treatment of inputs in those sectors.

Newfoundland & Labrador rate history →

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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.