New Brunswick HST in 2026: The 15% Rate, Rebates, Credits and Worked Examples

New Brunswick charges one of the highest sales tax rates in Canada, and unlike Ontario or Nova Scotia it gives very few items a break at the till. That makes the rate itself, and the handful of rebates and credits that do exist, worth understanding properly. This guide is for New Brunswick households, small business owners and bookkeepers, and for sellers in other provinces with customers in Moncton, Saint John or Fredericton. It covers the 2026 rate and how it splits, its history, the electricity and book rebates, the NB HST credit, home and rental rebates, and worked C$ examples you can check in our Canada GST/HST calculator.

Quick answer

New Brunswick charges 15% HST — 5% federal GST plus a 10% provincial part — on most goods and services supplied in the province. The rate has been 15% since 1 July 2016. Relief comes mainly from a 10% rebate on home electricity, a point-of-sale rebate on books and the income-tested NB HST credit.

• Rate in 2026: 15%, the same as Newfoundland and Labrador and PEI

• Residential electricity: 10% rebate on the bill since January 2025

• Printed books pay only 5%; children's clothing and diapers pay the full 15%

• NB HST credit: up to C$300 per adult, paid quarterly with the GST/HST credit

• New rental buildings started after 14 November 2024 and before 2028 can recover the full provincial part

What New Brunswick HST is and how the 15% splits

New Brunswick harmonized its provincial sales tax with the federal GST in April 1997, together with Nova Scotia and Newfoundland and Labrador. Since then there has been one tax, the harmonized sales tax, collected by the Canada Revenue Agency through the same GST/HST return used everywhere in Canada. There is no separate New Brunswick sales tax account to open.

The 15% rate is the 5% federal GST plus a 10% provincial part. That provincial part is the piece New Brunswick controls, and every provincial rebate refunds some or all of it. New Brunswick's tax base matches the federal GST base: basic groceries, prescription drugs and exports are zero-rated; long-term residential rent, most health and dental care, child care and most financial services are exempt; almost everything else is taxable at 15% when supplied in New Brunswick.

The practical upshot: at 15%, every C$100 of taxable spending carries C$15 of tax, C$2 more than in Ontario and C$1 more than in Nova Scotia. On a C$40,000 vehicle bought from a dealer, that's C$6,000 of HST.

New Brunswick HST rate history

New Brunswick's combined rate has moved four times since harmonization. Two moves came from federal GST cuts; one came from the province raising its own part.

New Brunswick HST rate since harmonization

1 Apr 1997

HST introduced at 15% (7% GST + 8% provincial)

1 Jul 2006

Falls to 14% as the GST drops to 6%

1 Jan 2008

Falls to 13% as the GST drops to 5%

1 Jul 2016

Rises to 15% as New Brunswick lifts its part from 8% to 10%

Jan 2025

10% electricity rebate begins for residential customers

The 2016 increase came with transitional rules similar to Nova Scotia's 2025 cut, but in reverse: tax that became payable before 1 July 2016 stayed at 13%. Those rules only matter now for very old credit notes or disputes, but they illustrate a principle that still applies: a refund or price adjustment uses the rate charged on the original sale. Since July 2016 New Brunswick has matched Newfoundland and Labrador; Prince Edward Island joined them at 15% that October.

When a sale is taxed at New Brunswick's 15%

What matters is where the supply is made, not where the seller is based. Goods are generally taxed where they're delivered or made available; most services are taxed in the province of the customer's address that you obtain in the ordinary course of business; services related to real property are taxed where the property is. For the full rules see our GST/HST rates by province guide.

New Brunswick's geography makes this unusually practical. It borders Nova Scotia (14%), Quebec (5% GST plus QST) and PEI (15%), and many businesses in Edmundston, Campbellton, Sackville or Moncton serve customers on both sides of a provincial line.

Worked example — a Moncton building supply store. A contractor from Amherst, Nova Scotia buys C$2,000 of lumber.

• Picked up at the Moncton counter: the goods are made available in New Brunswick, so HST is C$2,000 × 0.15 = C$300.
• Delivered by the store to the job site in Amherst: the supply is made in Nova Scotia, so HST is C$2,000 × 0.14 = C$280.

Worked example — an Edmundston IT consultant. A month of support billed at C$3,000 to a client with a Rivière-du-Loup, Quebec address takes 5% GST (C$150), plus QST only if the consultant is registered for it. The same invoice to a client in Grand Falls takes C$450 of HST.

New Brunswick rebates on everyday purchases

New Brunswick's point-of-sale relief is narrow. The CRA's rebate guidance lists New Brunswick among the provinces that rebate the provincial part on qualifying printed books at the till, so a book carries only 5%. Qualifying books include printed books and updates, audio books that are a reading of a printed book, and printed scripture. E-books, magazines, newspapers, colouring and activity books, agendas and calendars don't qualify.

New Brunswick does not offer the children's clothing, footwear, diaper or car seat rebates found in Ontario and Nova Scotia. The CRA's info sheet on children's goods names only Ontario, Nova Scotia and PEI. A pair of children's boots in Fredericton therefore carries the full 15%.

Worked example — a Fredericton bookstore sale. A customer buys a C$40 printed cookbook, a C$15 e-book and a C$25 children's T-shirt. The cookbook qualifies: C$40 × 0.05 = C$2.00. The e-book and T-shirt take full HST: C$40 × 0.15 = C$6.00. Total tax C$8.00 on C$80 of goods. In Halifax the same basket would carry C$2.00 on the book, C$2.10 on the e-book and C$1.25 on the T-shirt (children's clothing is rebated there), for C$5.35.

If you were charged 15% on a qualifying book and the store can't correct it, claim the provincial part from the CRA on Form GST189 with reason code 16 within 4 years. The CRA won't pay a claim of C$2 or less, so save receipts and claim them together.

The electricity rebate

Since January 2025, New Brunswick has given residential electricity customers a 10% rebate on their electricity use, matching the provincial part of the HST. It shows on the bill as a provincial rebate and needs no application. It applies to NB Power and the municipal utilities in Saint John, Edmundston and Perth-Andover. It covers consumption only — not the monthly service charge or equipment rental — and doesn't reach tenants whose power is included in their rent. We confirmed the program's details from news coverage because the government's page blocks automated access, so check the current terms on gnb.ca.

Worked example — a February bill in Miramichi. Electricity used: C$260 before tax, plus a C$25 service charge. HST at 15% on C$285 = C$42.75. The 10% rebate on consumption: C$26.00. Net tax: C$16.75 — the 5% GST on the whole bill (C$14.25) plus the provincial part on the service charge (C$2.50).

New Brunswick HST relief at a glance (2026)

15%

HST rate

Since 1 July 2016

10%

Electricity rebate

Residential consumption, on the bill

5%

Tax on printed books

Provincial part rebated

C$300

NB HST credit

Per adult, income-tested

The New Brunswick HST credit

Because New Brunswick taxes most purchases at 15%, the province pays lower-income residents an annual credit to offset some of it. The New Brunswick HST credit is paid by the CRA in the same quarterly deposits as the federal GST/HST credit. For the current July-to-June benefit year it is up to C$300 for an individual, the same again for a spouse or common-law partner, and C$100 for each child under 19, reduced by 2% of adjusted family net income above C$35,000. There's no separate application: file your income tax return each year, even with no income to report, and the CRA works out your eligibility.

Worked example — a couple with two children in Bathurst. Adjusted family net income is C$45,000. Maximum credit: C$300 + C$300 + C$100 + C$100 = C$800. Reduction: 2% × (C$45,000 − C$35,000) = C$200. Annual NB HST credit: C$600, paid alongside the federal credit.

HST on new homes and rentals in New Brunswick

A new home in New Brunswick carries 15% HST: 5% federal and 10% provincial. On a C$450,000 new house that's C$67,500. The CRA's housing rebate guide describes provincial new housing rebates for Ontario but none for New Brunswick, so new-home relief in the province comes mainly from the federal programs.

Federal first-time home buyers' rebate. For agreements signed from 20 March 2025 and before 2031, first-time buyers can recover 100% of the 5% federal part on new homes up to C$1 million, phasing out at C$1.5 million. You must be at least 18, a Canadian citizen or permanent resident, and not have lived in a home you or your spouse owned in the current calendar year or the four before it.

Federal new housing rebate. Other buyers may get 36% of the federal part, up to C$6,300, on homes below C$450,000, with the full amount only up to C$350,000.

Worked example — first-time buyer, C$450,000 new home in Dieppe, agreement signed in 2026. HST: C$67,500 (C$22,500 federal + C$45,000 provincial). The first-time buyers' rebate refunds the full C$22,500. Net HST: C$45,000 — the provincial part, which has no general rebate. A buyer who isn't a first-timer would get nothing at this price, since the federal new housing rebate ends at C$450,000.

Purpose-built rentals. New Brunswick refunds 100% of the 10% provincial part on qualifying new rental housing where construction begins after 14 November 2024 and before 2028 and is substantially completed before 2030. The project has to meet the federal enhanced rental rebate conditions — generally at least four private units or ten rooms, with 90% held for long-term rental — and combined with the federal 100% GST rebate, a qualifying project can recover all 15% HST. The CRA processes the claim.

Online shopping, imports and cross-border purchases

New Brunswick residents pay 15% on most things they buy from outside the province too — it's just collected differently.

Canadian online stores. A registered seller in Toronto, Montreal or Calgary shipping to a New Brunswick address charges New Brunswick's 15%, because the goods are delivered here. If your receipt from an out-of-province retailer shows 13% or 5% on a parcel shipped to Moncton, the seller has set its rates up wrong.

Foreign digital services and marketplaces. Since the federal digital economy rules took effect, non-resident vendors and platforms selling streaming, apps, software and other digital services to Canadian consumers must register once their sales to Canadian consumers pass C$30,000 in a 12-month period, and charge the HST rate of the customer's province. A New Brunswick subscriber should see 15% on a foreign streaming bill.

Goods brought in from abroad. When a New Brunswick resident imports goods — a parcel from the United States, or purchases carried home across the Maine border — the Canada Border Services Agency or the courier collects the GST and, for goods destined for New Brunswick, the provincial part as well, on top of any duty. Qualifying printed books get the provincial part deducted automatically at the border, mirroring the point-of-sale rebate.

Registered businesses that import goods for their business claim the HST paid at the border as an input tax credit on their next return, using the customs accounting document as support. Keep those documents with your purchase invoices; they're the evidence the CRA asks for in an audit.

New Brunswick HST for businesses

Register for GST/HST with the CRA once your worldwide taxable sales pass C$30,000 in a calendar quarter or over four consecutive quarters; the GST registration guide explains the test and how to apply. One registration covers every province. Charge 15% on supplies made in New Brunswick, show your registration number on invoices, and file monthly, quarterly or annually depending on your sales.

Worked example — a Saint John renovation contractor's quarter. The contractor completes C$60,000 of work on homes in Saint John and C$8,000 on a cottage in Shediac (both New Brunswick), plus C$5,000 on a house in Amherst, Nova Scotia.

• HST on New Brunswick jobs: C$68,000 × 0.15 = C$10,200
• HST on the Nova Scotia job (real property is taxed where it sits): C$5,000 × 0.14 = C$700
• Line 103: C$10,900

Materials, tools and a truck lease carry C$5,400 of HST in the quarter, all claimable as ITCs. Net tax on line 109: C$10,900 − C$5,400 = C$5,500. A service business with low input costs might instead elect the quick method, remitting 10.0% of HST-included sales at 15% — but a contractor with heavy material costs usually does better tracking actual ITCs.

New Brunswick HST checks for 2026

0/5

• Tax code for New Brunswick set at 15%
• Separate codes for Nova Scotia (14%), Quebec (5% GST) and other provinces
• Printed books coded at 5%; children's clothing at the full rate
• Real property jobs taxed at the rate where the property is located
• Supplier GST/HST numbers kept for purchases of C$100 or more

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Common New Brunswick HST mistakes

Copying Ontario or Nova Scotia rebate rules. Children's clothing, diapers and small food orders take the full 15% in New Brunswick.

Charging 15% on everything. Goods delivered to Nova Scotia take 14%, and services to Quebec clients take 5% GST. Rate follows the place of supply.

Assuming the electricity rebate covers businesses. It's for residential electricity customers. Businesses claim the HST on their power bills as ITCs instead.

Not filing a return to get the NB HST credit. Lower-income residents who skip filing miss the credit entirely.

Missing the rental rebate dates. Construction has to begin before 2028 for the provincial part to be rebated; projects starting later get only the federal relief.

Official links

• CRA — GST/HST calculator and ratesCurrent rates by province
• CRA — Point-of-sale rebate on books (GI-065)Qualifying books and claims
• CRA — Form GST189 and Guide RC4033Claim a missed rebate
• CRA — New residential rental property rebateIncludes the New Brunswick provincial rebate
• CRA — First-time home buyers' GST/HST rebateEligibility and dates
• New Brunswick — Electricity rebateResidential 10% rebate

What to do next

Set your invoicing system's New Brunswick rate to 15%, add the neighbouring provinces' rates, and code printed books at 5%. Use our Canada GST/HST calculator for quick sums and the how to calculate HST guide for reverse calculations and rounding. If you also sell into the rest of Atlantic Canada or Ontario, see our guides to Nova Scotia HST, Newfoundland and Labrador HST and Ontario HST.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the HST rate in New Brunswick?

New Brunswick's HST is 15%: the 5% federal GST plus a 10% provincial part. The rate rose from 13% to 15% on 1 July 2016 and hasn't changed since. It applies to most goods and services supplied in New Brunswick, and the Canada Revenue Agency collects it.

Is there HST on power bills in New Brunswick?

HST is charged on electricity, but since January 2025 residential customers get a 10% provincial rebate on their electricity use, equal to the provincial part of the HST. It appears on the bill automatically with no application. It covers consumption only, not service charges or rental fees, and doesn't apply where power is included in your rent.

Does New Brunswick have a point-of-sale rebate?

Yes, on qualifying printed books: the 10% provincial part is rebated at the till, so you pay only the 5% GST. Unlike Ontario and Nova Scotia, New Brunswick does not rebate HST on children's clothing, footwear or diapers — those take the full 15%.

What is the New Brunswick HST credit?

It's a tax-free quarterly payment for lower- and modest-income residents, paid by the CRA together with the federal GST/HST credit. For the current benefit year it is up to C$300 per individual, plus amounts for a spouse and children, reduced as family net income rises. You get it by filing your income tax return.

Is there an HST rebate for new rental buildings in New Brunswick?

Yes. New Brunswick refunds 100% of the 10% provincial part on qualifying purpose-built rental housing where construction begins after 14 November 2024 and before 2028, and the project is substantially completed before 2030. The building must meet the federal enhanced rental rebate conditions, and the CRA administers the claim.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.GST/HST calculator (and rates) — Canada Revenue Agency · accessed 12 October 2026
2. 2.GI-191 New Brunswick and Newfoundland and Labrador HST Rate Increases — Canada Revenue Agency · accessed 12 October 2026
3. 3.Memorandum 13-4 Rebates for Printed Books — Canada Revenue Agency · accessed 12 October 2026
4. 4.Point-of-Sale Rebate on Books (GI-065) — Canada Revenue Agency · accessed 12 October 2026
5. 5.Point-of-Sale Rebate on Children's Goods (GI-063) — Canada Revenue Agency · accessed 12 October 2026
6. 6.GST/HST new residential rental property rebate — Canada Revenue Agency · accessed 12 October 2026
7. 7.First-time home buyers' GST/HST rebate — Who can apply — Canada Revenue Agency · accessed 12 October 2026
8. 8.RC4028 GST/HST New Housing Rebate — Canada Revenue Agency · accessed 12 October 2026
9. 9.RC4210 GST/HST Credit including related provincial and territorial programs — Canada Revenue Agency · accessed 12 October 2026
10. 10.N.B. electricity customers to get 10 per cent rebate next year — CTV News Atlantic · accessed 12 October 2026