Newfoundland and Labrador Sales Tax Calculator

Newfoundland and Labrador HST: calculating 15%

Newfoundland and Labrador's sales tax is a 15% HST. That is the 5% federal GST combined with a 10% provincial part, charged once on the pre-tax price. A $1,299.00 laptop costs $1,493.85, including $194.85 HST. To reverse a total, divide by 1.15: a $46.00 takeout order is $40.00 plus $6.00 HST.

The province has been part of the HST since 1997. Its Department of Finance notes that under the tax coordination agreement with Ottawa (CITCA), it can change the provincial part only once in any 12-month period. The CRA administers the tax, handles registration and gives rulings, so questions about whether something is taxable go to the CRA, not the province.

How the 2016 increase changed prices

The rate rose from 13% to 15% on July 1, 2016, when the provincial part went from 8% to 10% (NL Department of Finance; CRA GST/HST Notice 297). On the same $1,299.00 laptop, HST was $168.87 under the old rate and is $194.85 now. Reverse older receipts at the old rate.

The NL book rebate: removed in 2017, back in 2018

Newfoundland and Labrador rebates its 10% share of HST on printed books, so readers pay only 5%. The rebate has not always applied. The province ended the general book rebate on January 1, 2017, then reinstated it from January 1, 2018 for the same qualifying books. Printed books and updates, scriptures, and audio recordings that are a reading of a printed book all qualify. Wholesalers, retailers and consumers all get the rebate, and anyone charged the full 15% can claim the provincial part from the CRA within four years.

Books are the only provincial point-of-sale rebate in Newfoundland and Labrador. Children's clothing, footwear and diapers pay the full rate, unlike in Nova Scotia or PEI.

Other provincial sales taxes you may see in Newfoundland and Labrador

HST is not the only consumption tax in the province. Two others often confuse people reading a bill.

• Retail Sales Tax on insurance premiums. Insurance is exempt from HST, but the province charges 15% RST on premiums for insurance relating to property, risk or events in the province. Many policies are exempt: life, accident and sickness, automobile, residential mortgage default, crop and livestock insurance, and personal property insurance. Home insurance falls under the personal property exemption, so the tax lands mainly on business cover such as commercial property and liability policies. A $3,000 business liability premium carries $450 RST. Insurers or their agents collect it, and anyone who buys from an unregistered out-of-province insurer must self-assess.
• The Sugar Sweetened Beverage Tax is gone. The province introduced it on September 1, 2022 and eliminated it from July 1, 2025, so soft drinks now pay only HST.

What is zero-rated or exempt from HST in NL

Newfoundland and Labrador uses the federal GST base, so the CRA's lists apply unchanged. Basic groceries, prescription drugs, feminine hygiene products and hearing aids are zero-rated and pay no HST. Long-term residential rent, resale homes, most health, dental and child care services, music lessons and financial services are exempt. Everything else, from snacks and soft drinks to car repairs, hotel rooms and haircuts, pays 15%.

Common NL sales tax mistakes

These come up most often on receipts and invoices in the province.

• Treating the insurance RST as HST. The 15% tax on a commercial premium is a provincial tax, so it is not part of a GST/HST input tax credit claim.
• Reversing a book receipt at 15%. A printed book pays only 5%, so divide the total by 1.05.
• Taking 15% of a tax-included total. On $46.00 that gives $6.90, but the HST is $6.00. Divide by 1.15 first.
• Still adding a sugar tax to soft drinks. The tax ended on July 1, 2025.

Registering and charging HST in Labrador and on the island

Businesses register with the CRA once their taxable sales pass $30,000 in one calendar quarter or over four consecutive quarters, within 29 days. Taxi and ride-share drivers must register from their first fare. Rates follow the place of supply. A GST/HST-registered Québec seller that delivers to Labrador City should charge 15% HST, while a Labrador resident who buys in person in Québec pays Québec's GST and QST. GST/HST returns are filed electronically, and monthly and quarterly returns are due one month after the period ends.