New Brunswick Sales Tax: Your 2025 Guide to HST

New Brunswick sales tax is simple and straightforward because the province employs the harmonized sales tax (HST). However, some might struggle with it due to the ever-changing laws, categorizations and exceptions. This New Brunswick tax guide 2025 will help you easily navigate all of these factors.

New Brunswick’s Sales Tax System

New Brunswick uses the Harmonized Sales Tax (HST) system, which integrates federal and provincial sales taxes into a single rate. This simplifies compliance for businesses, as they only need to register, collect, file, and remit one tax to the Canada Revenue Agency (CRA). New Brunswick HST saves businesses from dealing with separate tax systems (GST and PST).

However, businesses must stay organized, track Input Tax Credits (ITCs), and maintain proper records to avoid penalties. While it’s simpler than dual-tax provinces, it still requires diligent administration and compliance.

What is New Brunswick’s HST?

HST New Brunswick combines both federal (5%) and provincial (10%) sales taxes into a single 15% rate. NB HST applies to most tangible goods sold in-store or online. It is also charged on food and beverage services, digital products, and professional and personal services.

Here’s a table of New Brunswick taxable items and services.

Category	Examples
Retail Goods	Clothing, electronics, furniture, appliances, books, home décor
Prepared Food & Beverage	Restaurant meals, takeout, catering, alcoholic beverages
Digital Products	Streaming services, eBooks, downloaded software, online subscriptions
Professional Services	Legal, accounting, consulting, IT services
Personal Services	Haircuts, spa services, fitness training, tattooing
Telecommunications	Internet, cable TV, satellite services, mobile phone plans
Entertainment & Events	Movie tickets, concerts, amusement parks, recreational activities
Short-Term Accommodation	Hotel stays, motels, Airbnb (less than 30 days)
New Residential Property	Purchase of newly built homes (HST may apply, rebates available)
Home Renovation Services	Contracting, plumbing, electrical, painting
Commercial Rentals	Lease of commercial office, retail, or industrial spaces
Vehicle Sales & Rentals	Sale of new and used vehicles (by dealer), car rentals
Travel Services	Vacation packages, guided tours within Canada

New Brunswick Sales Tax Exemptions & Rebates

New Brunswick acknowledges zero-rated items and exemptions. Zero-rating applies to basic items, making them affordable. New Brunswick retail sales tax exemptions raise revenue for business owners.

Zero-rated items are taxed at 0% HST, meaning no tax is charged to the customer. However, businesses can still claim Input Tax Credits (ITCs) on related expenses. Common zero-rated items include basic groceries, prescription drugs, and medical devices.

Exempt items, on the other hand, are not subject to New Brunswick tax. Also, businesses cannot claim ITCs for costs related to these sales. Exempt-items include residential rent, child care services, and financial services.

New Brunswick also offers HST rebates in specific cases. For example, there is an electricity rebate, which is equivalent to the 10% provincial portion of New Brunswick sales tax.

Here’s an overview of taxable items, zero-rated supplies, and common exemptions from New Brunswick taxes.

Category	NB HST-Taxable (15%)	Zero-Rated (0%)	Exempt (No NB HST)
Retail Goods	Furniture, electronics, clothing	—	—
Prepared Food & Beverage	Restaurant meals, takeout, alcohol	—	—
Basic Groceries	—	Milk, bread, vegetables, fruits	—
Prescription Drugs	—	Medications prescribed by licensed professionals	—
Medical Devices	—	Hearing aids, walkers, pacemakers	—
Residential Rent	—	—	Long-term apartment/home rentals
New Housing	New homes (rebates may apply)	—	Resale homes
Digital Products	eBooks, streaming services, downloadable apps	—	—
Professional Services	Legal, accounting, consulting	—	Certain legal aid, regulated education services
Personal Services	Haircuts, spa services, gym memberships	—	Some child care services
Telecommunications	Internet, cable, mobile phone services	—	—
Financial Services	—	—	Bank fees, loans, insurance premiums
Transportation	Taxis, ride-shares, local transit	Certain cross-border transport	—
Education Services	Private tutoring (unregulated), training programs	—	Public school tuition, exam fees, university courses
Books (Physical & Audio)	Taxable (but point-of-sale rebate on provincial portion)	—	—

Calculate Your New Brunswick Sales Tax

Calculating sales tax in New Brunswick is straightforward thanks to the NB HST system, which combines both federal and provincial taxes into a single 15% rate. This section will help you calculate New Brunswick sales tax step by step. Whether you’re adding New Brunswick sales tax (HST) to a sale or working backward from a total that includes tax, we will guide you.

Step-by-Step Calculation for NB HST

For example, you’re selling a desk in New Brunswick for $500. You need to calculate the 15% NB HST and determine the total price after taxes the customer must pay.

Step 1: Determine the NB HST Rate

New Brunswick HST = 15%

As a decimal: 0.15

Step 2: Use the Formula to Calculate New Brunswick HST

Sale Price = $500

New Brunswick HST Amount = Sale Price x HST Rate

New Brunswick HST Amount = $500 x 0.15

New Brunswick HST Amount = $75.00

Step 3: Add New Brunswick HST Amount to the Sale Price

Total Price = Sale Price + New Brunswick HST Amount

Total Price = $500 + $75

Total Price = $575.00

If, for instance, you receive a total invoice of $575.00 for a desk purchase in New Brunswick, and you want to find out the pre-tax price and the NB HST. Use the formula below.

Step 1: Know the NB HST rate

NB HST = 15%

NB HST (total multiplier) = 1.15

Step 2: Use the formula to find the pre-tax price

Total Price = $575.00

Pre-Tax Price = Total Price/NB HST (total multiplier)

Pre-Tax Price = $575.00/1.15

Pre-Tax Price = $500.00

Step 3: Subtract to find the NB HST amount

NB HST Amount = Total Price - Pre-Tax Price

NB HST Amount = $575.00 - $500.00

NB HST Amount = $75.00

Using Online New Brunswick Sales Tax Calculators & Tools

If manual calculation is too daunting for you, you can use sales tax calculators. Canada’s official website offers GST/HST calculators to do the job for you.

The sales tax calculator will give you the NB HST and total after taxes amount. Just input New Brunswick for the “Province or territory” and the “Amount before taxes.”

If you want to find the amount before taxes, use the reverse New Brunswick sales tax calculator. Just enter New Brunswick for the “Province or territory” and the “Total after taxes” or total price.

If you want an even easier solution for New Brunswick tax rates, you can use sales tax automation tools like Kintsugi. Kintsugi is designed to calculate sales tax, automate filing and do everything related to New Brunswick taxes on your behalf.

Compliance Essentials for New Brunswick Businesses

Staying compliant with New Brunswick sales tax is essential for businesses of all sizes. This section outlines the key steps to register, collect, file, and remit NB HST properly.

New Brunswick Sales Tax Registration, Collection, & Remittance

Here’s an overview of New Brunswick sales tax registration, collection and remittance process.

1. Registration

Who Needs to Register:

• Any business earning $30,000 or more in annual taxable sales must register for sales tax in New Brunswick with the Canada Revenue Agency (CRA).
• Businesses below this threshold can register voluntarily to claim Input Tax Credits (ITCs) for NB HST paid on business expenses.

How to Register:

• Online: CRA’s Business Registration Online (BRO)
• By Phone: Call CRA at 1-800-959-5525
• By Mail: Submit Form RC1 – Request for a Business Number

What You Receive:

• A Business Number (BN) and a NB HST program account number (format: 123456789 RT 0001)

Learn more about the registration process in CRA.

2. Collection

When to Collect New Brunswick HST:

Once registered, you must apply the New Brunswick tax rate and charge 15% HST on all taxable goods and services sold or provided in the province.

Invoice Requirements:

Each invoice must clearly include:

• Sale subtotal
• NB HST amount (15%)
• Total price
• Your NB HST account number

Maintain detailed records of all sales, invoices, NB HST collected, and any tax-exempt or zero-rated transactions.

3. Remittance & Filing

File your remittance online through CRA's My Business Account, by mail, tax professional, or sales tax automation tool like Kintsugi. The filing frequency is assigned by CRA and could be any of the following:

• Monthly: If taxable sales exceed $6 million annually
• Quarterly: If between $1.5 million and $6 million
• Annually: If under $1.5 million

During your filing, make sure to include the following:

• Total sales and revenue
• NB HST collected (output tax)
• Input Tax Credits (ITCs) claimed
• Net tax owing (NB HST collected – ITCs)

Remittance:

• Pay the amount owed to the CRA by the filing deadline (based on your frequency) to avoid interest and penalties.

Quick Tips

Here are practical tips for you to make the whole process a breeze.

1. Keep records for at least 6 years.
2. Reconcile your NB HST filings regularly.
3. Stay informed on New Brunswick HST exemptions, rebates, and rate changes.
4. Use automation tools like Kintsugi to simplify tracking, filing, and remittance.

New Brunswick Sales Tax FAQs

How much is tax in New Brunswick?

The total sales tax rate in New Brunswick is 15%.

What is the sales tax in New Brunswick?

New Brunswick uses a 15% HST, which combines federal and provincial sales taxes.

How much is HST in New Brunswick?

The HST rate is 15%, made up of 5% federal GST and 10% provincial tax.

How much is GST in New Brunswick?

The federal GST portion is 5% as part of the HST.

What is the GST and PST in New Brunswick?

New Brunswick does not have a separate PST—it uses HST, which includes 5% GST and 10% provincial tax.

New Brunswick Sales Tax Key Points

• New Brunswick uses the Harmonized Sales Tax (HST) system, which combines the 5% federal GST and 10% provincial tax into a single 15% tax.
• Businesses must register with the Canada Revenue Agency (CRA) to collect and remit NB HST once they reach $30,000 in annual taxable sales.
• NB HST applies to a wide range of transactions, including retail goods, digital products, professional services, accommodation, and restaurant meals.
• Businesses file and remit NB HST through the CRA, can claim Input Tax Credits (ITCs) on business expenses.

Next Steps & Essential Resources New Brunswick Sales Tax

Learn more about New Brunswick sales tax by visiting the following websites:

• Canada Revenue Agency (CRA)
• CRA Account
• New Brunswick Finance and Treasury Board

You do not need to go through all the hassles and confusion for New Brunswick tax compliance. Let Kintsugi handle it because it’s what we do best, so you can focus on your business growth.

Book a demo or sign up today to experience the power of Kintsugi.