Newfoundland and Labrador HST: 15% Rate
Newfoundland and Labrador’s HST is 15%: the 5% federal GST plus a 10% provincial part. It’s been 15% since 1 July 2016. There’s no separate provincial sales tax: the Canada Revenue Agency collects the whole HST, and any GST/HST-registered seller in Canada charges 15% on goods delivered to the province.
| Newfoundland and Labrador sales tax (2026) | Rate |
|---|---|
| Federal part (GST) | 5% |
| Provincial part | 10% |
| HST | 15% |
Rate confirmed against the CRA rates page on 1 November 2026. Before 1 July 2016 the rate was 13%. Calculate 15% HST forwards or backwards with our GST/HST calculator.
Short answer: most makers and small online shops in Newfoundland and Labrador start as small suppliers who don’t charge HST. Once sales from every channel pass $30,000, register with the CRA, charge 15% to customers in the province and the right rate elsewhere in Canada, and stop relying on Etsy to collect for you.
Newfoundland and Labrador HST quick facts
Section titled “Newfoundland and Labrador HST quick facts”| Newfoundland and Labrador | |
|---|---|
| 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 (NL business, NL sales) | 5.0% goods for resale, 10.0% services |
| Marketplaces | Etsy, Amazon and eBay collect GST/HST for sellers who aren’t registered |
Do you need to charge HST yet?
Section titled “Do you need to charge HST yet?”| Your situation | Charge HST? |
|---|---|
| Total sales from all channels $30,000 or less over four quarters, and never over $30,000 in one quarter | No. Small supplier. Etsy and Amazon collect on their Canadian orders |
| Sales passed $30,000 over four consecutive quarters | Yes, from the start of the second month after the quarter you went over |
| Sales passed $30,000 within one calendar quarter | Yes, starting with the sale that took you over |
| You’d like to claim back HST on equipment and supplies | You can register voluntarily |
Every sale counts toward the $30,000: Etsy, your own Shopify store, craft fairs, wholesale and US orders, even though US exports are zero-rated. The small supplier threshold guide explains both tests.
What it means for businesses based in Newfoundland and Labrador
Section titled “What it means for businesses based in Newfoundland and Labrador”Selling in the province
Section titled “Selling in the province”Once registered, charge 15% on taxable sales, including the shipping you charge. Printed books get the point-of-sale rebate (5%). Basic groceries, including most packaged food, are zero-rated, but snack foods and candy are taxable: see zero-rated vs exempt supplies.
Selling to the rest of Canada
Section titled “Selling to the rest of Canada”Most Newfoundland shops sell more to the mainland than at home, so getting the destination rate right matters. Charge 13% to Ontario, 14% to Nova Scotia, 15% to New Brunswick and PEI, and 5% GST to Alberta, BC, Saskatchewan, Manitoba, Quebec and the territories. BC PST, Saskatchewan PST, Manitoba RST and Quebec QST each have their own registration rules for sellers outside the province: see selling across Canada.
Selling to the US
Section titled “Selling to the US”US orders are zero-rated exports: no HST, but keep tracking and customs records as proof. Expect US import duty and tariffs on almost every parcel, and note that Canada Post requires US duties to be prepaid. See shipping to the US from Canada.
What it means for sellers outside the province
Section titled “What it means for sellers outside the province”Nothing to register. A GST/HST-registered seller anywhere in Canada charges 15% on goods delivered to Newfoundland and Labrador, including to Labrador addresses, and reports it on the usual return.
Worked example: a St. John’s knitwear maker crosses $30,000
Section titled “Worked example: a St. John’s knitwear maker crosses $30,000”Iceberg Alley Knits sells hand-knit hats and sweaters from St. John’s, mostly on Etsy with a small Shopify store. It hasn’t registered for GST/HST, so Etsy has been collecting HST on its Canadian Etsy orders.
| Calendar quarter | Etsy | Shopify | US orders (included above) | Total |
|---|---|---|---|---|
| Jan–Mar 2026 | $4,100 | $900 | $1,200 | $5,000 |
| Apr–Jun 2026 | $3,600 | $700 | $800 | $4,300 |
| Jul–Sep 2026 | $5,800 | $1,400 | $1,500 | $7,200 |
| Oct–Dec 2026 (forecast) | $11,000 | $4,500 | $2,600 | $15,500 |
By the end of December its four-quarter total reaches $32,000, over $30,000, though no single quarter does. Under the four-quarter rule, Iceberg Alley stops being a small supplier at the end of January 2027 and must charge HST from 1 February 2027. It registers with the CRA, adds its GST/HST number to Etsy (which then stops collecting on its behalf) and turns on GST/HST in Shopify. From February, a $95 sweater with $18 shipping to a customer in Gander carries $16.95 HST (15% of $113).
Registering also lets Iceberg Alley claim back the HST it pays on yarn, packaging and Etsy’s fees as input tax credits. See how to register for GST/HST for the steps.
Filing
Section titled “Filing”Newfoundland and Labrador HST goes on the standard GST/HST return, filed electronically with the CRA, usually through GST/HST NETFILE. New registrants with small sales are normally annual filers. A sole proprietor with a December year-end files by 15 June and pays by 30 April.
Edge cases
Section titled “Edge cases”- Books: the rebate covers printed books and audio books, not e-books, newspapers, magazines or colouring books.
- Children’s clothing: fully taxable at 15% in Newfoundland and Labrador. Only Ontario, Nova Scotia and PEI rebate the provincial part on it.
- Single big quarter: a viral product or a big wholesale order can push you past $30,000 in one quarter. Then the sale that takes you over is already taxable, and you have 29 days to register.