New Brunswick, Canada Sales Tax Calculator and Details

The cumulative sales tax rate for 2023 in New Brunswick, Canada is 15%. This total rate simply consists of a Harmonized Sales Tax (HST) of 15%.

Sales Tax Breakdown For New Brunswick, Canada

Sales Tax Type	Sales Tax Rate
HST	15%
Combined Total	15%

The HST is a value added tax and is composed of the federal GST of 5% and a provincial component of 10%. The HST is applied to the same base of goods and services as the federal GST base. This means the 15% HST is applied to all goods and services taxable under the federal Excise Tax Act.

Other participating provinces include Newfoundland and Labrador, Ontario, Prince Edward Island and Nova Scotia.

The HST is administered by the federal government through the Canada Revenue Agency (CRA). As a result, registrants (businesses or individuals registered to collect the HST on taxable sales) collect one sales tax and remit and report to one government agency.

Credits and Refunds

There are certain items and services that qualify for a credit/refund of the provincial component (10%) of the HST. Some of the more common items include:

• Books, audio recordings, and scriptures are taxed at the federal rate of 5% with a point of sale rebate (meaning an instant rebate) for the 10% provincial component of the tax.
• New Brunswick provides a refund of the 10% provincial component of the Harmonized Sales Tax (HST) on a supply of property and services used directly in research and development by a university. Applications for this refund can be obtained at any Service New Brunswick Centre or by contacting the Revenue Administration Division, Department of Finance. Various supporting documents are required including: certification that the supply of property and services is used directly in research and development by a university, description of research/development project to be performed, university department head approval, budget and material breakdown of intended project, and supporting invoices for materials obtained to complete the project.
• New Brunswick will refund the 10% provincial component of the HST with respect to a motor vehicle purchased in the Province where: the motor vehicle is specially equipped with a device to enable a wheelchair or scooter to enter or leave the passenger vehicle (for example, hydraulic lifts), or the motor vehicle is specially equipped with auxiliary driving controls that are used to facilitate the operation of the passenger vehicle (does not include spinner knobs), and the motor vehicle is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain, and the claimant is not eligible for any other GST/HST credit or rebate related to this purchase.

HST Exemptions

For more information about the items and services that are exempt from Harmonized Sales Tax (HST), please refer to our main Canada sales tax page.

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