How sales tax works in Newfoundland and Labrador
Newfoundland and Labrador uses the 15% harmonized sales tax (HST): the 5% federal GST plus a 10% provincial part, charged as one tax.
HST is calculated on the price before tax. Multiply by 1.15 to add it, or divide a total by 1.15 to remove it.
The HST rate went from 13% to 15% on July 1, 2016.
How to calculate HST in Newfoundland and Labrador
- Step 1
Add HST to a price
Multiply the price before tax by 1.15. For example, $100 × 1.15 = $115.00.
- Step 2
Find the HST on a price
Multiply the price before tax by 0.15. For example, $100 × 0.15 = $15.00.
- Step 3
Remove HST from a total
Divide the tax-included total by 1.15. For example, $115.00 ÷ 1.15 = $100.00 before tax.
Newfoundland and Labrador HST on common amounts
Tax and total for purchases taxed at the full 15% rate.
| Before tax | HST 15% | Total |
|---|---|---|
| $1.00 | $0.15 | $1.15 |
| $5.00 | $0.75 | $5.75 |
| $10.00 | $1.50 | $11.50 |
| $20.00 | $3.00 | $23.00 |
| $25.00 | $3.75 | $28.75 |
| $50.00 | $7.50 | $57.50 |
| $75.00 | $11.25 | $86.25 |
| $100.00 | $15.00 | $115.00 |
| $150.00 | $22.50 | $172.50 |
| $200.00 | $30.00 | $230.00 |
| $250.00 | $37.50 | $287.50 |
| $500.00 | $75.00 | $575.00 |
| $750.00 | $112.50 | $862.50 |
| $1,000.00 | $150.00 | $1,150.00 |
| $2,500.00 | $375.00 | $2,875.00 |
| $5,000.00 | $750.00 | $5,750.00 |
What’s taxed and what isn’t
Most goods and services have the full 15%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.
Point-of-sale rebate: only the 5% federal part is charged
- Printed books
Zero-rated everywhere in Canada (0% GST/HST)
- Basic groceries such as milk, bread, eggs, vegetables and meat
- Prescription drugs and drug-dispensing fees
- Many medical devices, such as hearing aids and artificial teeth
- Feminine hygiene products
- Most agricultural and fishery products
- Exports of goods and many services to non-residents
Taxed at the full 15%
- Clothing and footwear for adults
- Soft drinks, candy and snack foods
- Restaurant meals and take-out
- Hotel rooms
- Haircuts, car repairs and most other services
- Legal and accounting services
Newfoundland and Labrador sales tax rate history
| Period | Tax | Rate |
|---|---|---|
| Jul 1, 2016 – today | HST (5% + 10%) | 15% |
| Jan 1, 2008 – Jun 30, 2016 | HST (5% + 8%) | 13% |
The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.
Newfoundland and Labrador sales tax questions
What is the sales tax in Newfoundland and Labrador?
How do I calculate HST in Newfoundland?
How do I take HST off a total in Newfoundland and Labrador?
When did Newfoundland’s HST change to 15%?
Related tools
Other provinces and territories
- Alberta AB 5% GST
- British Columbia BC 12% GST + PST
- Manitoba MB 12% GST + RST
- New Brunswick NB 15% HST
- Newfoundland and Labrador NL 15% HST
- Northwest Territories NT 5% GST
- Nova Scotia NS 14% HST
- Nunavut NU 5% GST
- Ontario ON 13% HST
- Prince Edward Island PE 15% HST
- Quebec QC 14.975% GST + QST
- Saskatchewan SK 11% GST + PST
- Yukon YT 5% GST
Sources
Checked against these official sources on . How we calculate
- GST/HST calculator (and rates) — Canada Revenue Agency
- GST/HST statistics tables — historical rates — Canada Revenue Agency
- RC4022 General Information for GST/HST Registrants — Canada Revenue Agency
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency