New Brunswick HST: 15% Rate and Rules
New Brunswick’s HST is 15%: the 5% federal GST plus a 10% provincial part. The rate has been 15% since 1 July 2016. New Brunswick has no separate PST, so a single CRA registration covers the whole tax, and any GST/HST-registered business in Canada charges 15% on goods delivered to a New Brunswick address.
| New Brunswick sales tax (2026) | Rate |
|---|---|
| Federal part (GST) | 5% |
| New Brunswick provincial part | 10% |
| New Brunswick HST | 15% |
Rate confirmed against the CRA rates page on 1 November 2026. Before 1 July 2016 the rate was 13%. Work out 15% HST on any price with our GST/HST calculator.
Short answer: register with the CRA once your sales pass $30,000, charge 15% to New Brunswick customers and the destination province’s rate everywhere else in Canada. With Quebec next door, keep an eye on your Quebec sales: past $30,000 in 12 months, you’ll need a QST registration as well.
New Brunswick HST quick facts
Section titled “New Brunswick HST quick facts”| New Brunswick | |
|---|---|
| Rate | 15% HST |
| Components | 5% GST + 10% provincial part |
| In effect since | 1 July 2016 (13% before) |
| Administered by | Canada Revenue Agency |
| Registration | One GST/HST account with the CRA, once over $30,000 |
| Return | GST/HST return, usually annual for small sellers |
| Point-of-sale rebate | Printed books |
| Quick Method (NB business, NB sales) | 5.0% goods for resale, 10.0% services |
| Sellers outside New Brunswick | Charge 15% on goods delivered to New Brunswick if GST/HST-registered |
What it means for businesses based in New Brunswick
Section titled “What it means for businesses based in New Brunswick”Selling to New Brunswick customers
Section titled “Selling to New Brunswick customers”Charge 15% HST on taxable sales once you’re registered: clothing, home goods, jewellery, cosmetics, digital downloads and most services. Printed books get the point-of-sale rebate and carry 5%. Basic groceries and prescription drugs are zero-rated. See zero-rated vs exempt supplies.
Selling across the Maritimes and to Quebec
Section titled “Selling across the Maritimes and to Quebec”A New Brunswick store’s neighbours all use different rates, and GST/HST follows the delivery address:
| Delivery province | Tax charged | Separate registration? |
|---|---|---|
| New Brunswick | 15% HST | No |
| Nova Scotia | 14% HST | No |
| Prince Edward Island | 15% HST | No |
| Newfoundland and Labrador | 15% HST | No |
| Quebec | 5% GST, plus 9.975% QST once registered | Yes, once sales to Quebec consumers pass $30,000 in 12 months |
| Ontario | 13% HST | No |
Quebec is the one to watch. Bilingual New Brunswick businesses often sell a lot into Quebec, and Revenu Québec requires Canadian sellers outside Quebec to register under its specified QST system once their sales to Quebec consumers pass $30,000 over 12 months. See Quebec QST. BC, Saskatchewan and Manitoba have their own rules too: selling across Canada has them all.
Selling to the US
Section titled “Selling to the US”Goods shipped to US customers are zero-rated exports. Charge no HST, keep proof of export, and claim the HST on your costs as usual. Maine is next door, but US duties and tariffs still apply to almost every parcel: see shipping to the US from Canada.
What it means for sellers outside New Brunswick
Section titled “What it means for sellers outside New Brunswick”There’s no New Brunswick registration. If you’re GST/HST-registered anywhere in Canada, you charge 15% on goods delivered to New Brunswick and report it on your normal return. If you’re under $30,000 and unregistered, you charge nothing.
Worked example: a Moncton t-shirt brand
Section titled “Worked example: a Moncton t-shirt brand”Fundy Tide Apparel prints t-shirts in Moncton and sells them through Shopify in English and French. It’s GST/HST-registered. A typical order is two shirts at $45 each plus $10 shipping, $100 before tax:
| Delivery address | Tax | Customer pays |
|---|---|---|
| Fredericton, NB | $15.00 HST (15%) | $115.00 |
| Halifax, NS | $14.00 HST (14%) | $114.00 |
| Charlottetown, PE | $15.00 HST (15%) | $115.00 |
| Quebec City, QC (not QST-registered) | $5.00 GST | $105.00 |
| Bangor, US | $0 (zero-rated export) | $100.00 |
Last year Fundy Tide sold $27,000 to Quebec consumers. This year it’s on track for $36,000, so once its trailing 12-month Quebec sales pass $30,000 it registers under Quebec’s specified system. From then on the Quebec City order costs $5.00 GST + $9.98 QST = $114.98.
Is the Quick Method worth it here?
Section titled “Is the Quick Method worth it here?”Fundy Tide prints its own shirts, so it may not meet the 40% goods-for-resale test and would use the 10.0% services-and-other rate, which rarely beats the regular method for a business with real material costs. A New Brunswick reseller buying finished goods would use 5.0%. Run both before electing: see the Quick Method guide. Sales into other provinces use different remittance rates.
Filing New Brunswick HST
Section titled “Filing New Brunswick HST”New Brunswick HST goes on your GST/HST return to the CRA, filed electronically. Small sellers are usually annual filers: three months after year-end, or 15 June for sole proprietors with a December year-end, with payment due by 30 April. Most use GST/HST NETFILE or My Business Account.
Edge cases
Section titled “Edge cases”- Books vs e-books: the point-of-sale rebate covers printed books and audio books, not e-books, magazines, colouring books or agendas.
- Craft fairs in other provinces: selling at a market in Halifax means charging 14% there, not 15%.
- Children’s clothing: fully taxable at 15% in New Brunswick, even though neighbouring Nova Scotia and PEI rebate the provincial part.