GST/HST Calculator for New Brunswick
Calculate your tax obligations using CRA place-of-supply rules for goods, services, and digital products.
New Brunswick uses HST at 15%. New Brunswick businesses collect 15% HST on sales to New Brunswick customers. When selling services to clients in other provinces, the place-of-supply rules determine whether you charge NB HST or the destination province's rate. This calculator applies CRA's place-of-supply rules automatically.
New Brunswick rates at a glance
- Rate on in-province sales
- 15% (HST)
- Federal GST portion
- 15%
- Provincial portion
- 0% HST
- Selling to another province
- Charge the buyer's province rate
Interprovincial Tax Calculator
CRA Place-of-Supply Rules
📦 Goods taxed where delivered — buyer's province applies
Enter an amount to see the tax breakdown
Charging GST/HST in New Brunswick: FAQ
What sales tax do I charge a New Brunswick client?
On sales to customers in New Brunswick, you charge 15% HST, collected as a single amount and remitted to CRA.
What rate do I charge a client in another province?
For most sales, CRA's place-of-supply rules mean you charge the rate of the customer's province, not your own. For services it is generally based on the client's address, and for goods on where they are delivered. A New Brunswick business invoicing an Ontario client usually charges 13% HST, and an Alberta client 5% GST. Use the calculator above to get the exact rate for any province pair.
Is the 15% all one tax?
Yes. In New Brunswick the federal and provincial portions are combined into a single 15% HST that you collect and remit together through CRA. There is no separate provincial return to file.
Related guides and tools
This calculator answers what rate to charge. If you are wondering when you have to register for GST/HST in the first place, use the New Brunswick GST/HST threshold predictor.
GST/HST calculator for other provinces:
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