# Newfoundland and Labrador Sales Tax (HST) Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/canada/newfoundland-and-labrador
Published: September 22, 2026

Newfoundland and Labrador applies the 15% HST (5% federal, 10% provincial) as one combined tax. Registration is required once sales reach CAD $30,000.

- **SaaS:** Taxable
- **Digital Goods:** Taxable
- **Groceries:** Zero-rated

## Key Takeaways

Newfoundland and Labrador uses the Harmonized Sales Tax (HST), combining the 5% federal GST with a 10% provincial portion for a single 15% rate. Register for GST/HST once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters. Basic groceries, prescription drugs, and many medical devices are zero-rated, and certain health and education services are exempt; SaaS and digital products are taxable under HST.

## Taxability Snapshot

## Sales Tax Rates

Newfoundland and Labrador uses the Harmonized Sales Tax (HST), a single 15% tax combining the 5% federal GST with a 10% provincial portion. The CRA administers it, so businesses file one return.

| Component | Rate | Scope |
| --- | --- | --- |
| Federal GST | 5% | Canada-wide |
| Provincial portion | 10% | Newfoundland and Labrador |
| Combined HST | 15% | Newfoundland and Labrador |

#### Registration & nexus threshold

Canada uses a registration threshold rather than US-style economic nexus. You must register for GST/HST once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters [2]. Non-resident businesses selling digital products or services to Newfoundland and Labrador customers register under the simplified GST/HST regime at the same CAD $30,000 threshold [3]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

The CRA assigns monthly, quarterly, or annual HST filing based on revenue. Monthly and quarterly returns are due one month after the reporting period; annual filers generally have three months.

#### Exemptions

Basic groceries, prescription drugs, and many medical devices are zero-rated, and certain health and education services are exempt. SaaS and digital products are subject to HST in Newfoundland and Labrador.

## Resale & Exemption Certificates

Canada does not use US-style resale certificates. A GST/HST registrant recovers the tax paid on goods bought for resale and other business inputs by claiming input tax credits on its return [5]. Newfoundland and Labrador's only provincial point-of-sale rebate is on qualifying printed books, so the full 15% HST applies to other taxable goods including clothing [1][7].

#### Penalties

Filing late carries the CRA penalty of 1% of the amount owing plus 25% of that 1% for each full month the return is late, up to 12 months, plus interest.

## Audits & Appeals

The CRA audits GST/HST in Newfoundland and Labrador. To dispute an assessment, file a Notice of Objection (Form GST159) within 90 days of the assessment date; if still unsatisfied, appeal to the Tax Court of Canada [6].

#### Sources

- [1] [Canada Revenue Agency — GST/HST rates (Newfoundland and Labrador 15%)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html)

- [2] [Canada Revenue Agency — When to register for and charge GST/HST ($30,000 threshold)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html)

- [3] [Canada Revenue Agency — GST/HST for digital economy businesses](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy.html)

- [4] [Canada Revenue Agency — GST/HST filing and remitting deadlines](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html)

- [5] [Canada Revenue Agency — Type of supply (zero-rated groceries, input tax credits)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-type-supply.html)

- [6] [Canada Revenue Agency — File an objection (GST/HST)](https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/file-objection-cppei-appeal-minister.html)

- [7] [Canada Revenue Agency — Provincial point-of-sale rebate on qualifying items (Newfoundland and Labrador: books)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/reason-code-16/eligibility.html)

Verified July 2026 against Canada Revenue Agency guidance.

#### Frequently asked questions

### What is the Newfoundland and Labrador sales tax rate in 2026?

Newfoundland and Labrador charges 15% HST — the 5% federal GST plus a 10% provincial portion.

### When do I have to register for HST in Newfoundland and Labrador?

Once your taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters. Non-resident digital sellers use the simplified regime at the same threshold.

### Is SaaS taxable in Newfoundland and Labrador?

Yes. SaaS and digital products are subject to the province's 15% HST.

### Are groceries taxed in Newfoundland and Labrador?

No. Basic groceries and prescription drugs are zero-rated, meaning they are taxed at 0%.

### When are Newfoundland and Labrador HST returns due?

Monthly and quarterly returns are due one month after the period; annual filers generally have three months.

### What is the penalty for late HST in Newfoundland and Labrador?

1% of the amount owing plus 25% of that for each full month late, up to 12 months, plus interest.