How the New Brunswick Sales Tax Calculator Works
This calculator applies New Brunswick's single 15% HST (5% federal + 10% provincial). Unlike BC or Manitoba receipts that show separate GST and PST lines, an NB receipt shows only one 'HST' line — simpler recordkeeping, though at a higher headline rate.
- Standard calculation: Enter the before-tax amount. Whether you are checking out in Moncton or Fredericton, the calculator automatically applies the flat 15% HST to determine your total cost.
- Reverse calculation (tax included): Turn on “Amount includes tax?”. Enter the total you paid, and the calculator works backward to seamlessly separate the 15% HST from the base price.
Understanding HST in New Brunswick
The 15% HST allows businesses to claim input tax credits (ITCs) on expenses. For consumers, it means a single tax line on receipts. The province does, however, offer targeted rebates on certain items like residential energy to help ease the burden.
Because New Brunswick uses HST, registered businesses file and remit a single combined return to the CRA — there is no separate provincial tax authority to register with. This simplifies payroll, invoicing, and year-end accounting considerably compared to dual-registration provinces like BC, Manitoba, or Saskatchewan. The trade-off is a higher headline rate of 15%, though the residential energy rebate reduces the effective tax on home heating to just 5%.
- HST (Federal Portion): 5%
- HST (Provincial Portion): 10%
- Total: 15%
Like most of Canada, retail sticker prices in New Brunswick do not include the 15% HST. You must manually add this to your budget before reaching the cash register. To isolate the tax paid on a completed purchase, toggle the 'Amount includes tax?' option.
This table provides an overview of Canada's sales tax rates for 2026, broken down by province and
territory. It shows how the GST combines with provincial taxes - including
HST, PST, and QST - to determine the total sales tax rate applied to purchases across Canada.
The Total column reflects the combined tax rate consumers typically pay at checkout, helping
individuals and
businesses quickly estimate the final cost of goods and services depending on location.
New Brunswick maintains a steady 15% combined tax rate, placing it alongside the majority of Atlantic Canadian provinces in the highest national tax tier.
| Province / territory |
GST / HST |
PST |
QST |
Total |
| Alberta (AB) |
5% |
0% |
- |
5% |
| British Columbia (BC) |
5% |
7% |
- |
12% |
| Manitoba (MB) |
5% |
7% |
- |
12% |
| New Brunswick (NB) |
15% |
- |
- |
15% |
| Newfoundland and Labrador (NL) |
15% |
- |
- |
15% |
| Nova Scotia (NS) |
14% |
- |
- |
14% |
| Northwest Territories (NT) |
5% |
0% |
- |
5% |
| Nunavut (NU) |
5% |
0% |
- |
5% |
| Ontario (ON) |
13% |
- |
- |
13% |
| Prince Edward Island (PE) |
15% |
- |
- |
15% |
| Quebec (QC) |
5% |
- |
9.975% |
14.975% |
| Saskatchewan (SK) |
5% |
6% |
- |
11% |
| Yukon (YT) |
5% |
0% |
- |
5% |
Rates shown are based
on the most commonly applied public tax rates and may vary for certain goods, services,
or tax-exempt situations.
How to calculate sales tax in New Brunswick (before tax and tax included)
The mathematical formula used in New Brunswick is: Total = Amount × 1.15. Example: a $400 furniture purchase in Moncton costs $460 (400 × 1.15). To reverse a $460 receipt, divide by 1.15 to confirm the pre-tax price was $400.00.
Total including tax = Before-tax amount × (1 + 15%)
Before-tax amount = Total including tax ÷ (1 + 15%)
Rules & Exemptions
- Printed books receive a point-of-sale rebate of the 10% provincial portion. You pay only the 5% federal portion.
- Most other goods, including adult clothing and services, are fully taxed at the 15% rate.
FAQ - New Brunswick 2026
Is the tax rate changing in 2026?
Currently, the rate remains stable at 15%, consisting of 5% federal and 10% provincial components.
Are there tax breaks for heating?
Yes, New Brunswick provides a relief program for residential energy, often rebating the provincial portion on electricity bills.
Do I pay 15% on a used car?
Yes, private sale vehicles are subject to the full 15% HST rate.
