Quick answer: New Brunswick is a 15% HST province (5% federal GST + 10% provincial). Two federal rebates can apply on a new home in NB:
- Standard GST/HST New Housing Rebate — 36% of the federal (5%) portion of HST, capped at $6,300, full at FMV up to $350,000, phased out by $450,000.
- First-Time Home Buyers’ (FTHB) GST/HST Rebate — new federal program under Bill C-4 (Royal Assent 2025). Recovers 100% of the federal portion of HST, up to a maximum of $50,000. Full rebate on new homes with FMV up to $1,000,000, phased out linearly between $1,000,000 and $1,500,000. Requires the buyer be a first-time home buyer with a builder agreement entered on or after March 20, 2025 and before 2031.
NB does not currently offer a provincial new housing rebate for owner-occupied homes (only Ontario and Nova Scotia do). The 10% provincial portion of NB HST is not rebated.
What this means: A first-time buyer of a $400,000 new home in NB can claim the FTHB rebate for the full $20,000 federal portion (capped at $50,000), saving $20,000. A non-FTHB on the same home can only claim the standard $3,150 rebate (phase-out at $400,000). The provincial $40,000 is not rebated for either buyer.
What to do next: Confirm your FTHB eligibility against CRA criteria and estimate NB closing costs. NB property transfer tax calculator →
New Brunswick HST structure in 2026
New Brunswick is one of five “participating provinces” that have harmonized provincial sales tax with federal GST under the federal Excise Tax Act Part IX. The 2026 NB HST rate is 15%:
- 5% federal portion (GST) — the same 5% applied in non-HST provinces.
- 10% provincial portion (NB share) — collected by CRA and remitted to NB.
HST applies to most goods and services in NB, including new homes sold by builders. Resale homes are not subject to HST (used residential housing is exempt).
For comparison: Nova Scotia reduced its provincial part from 10% to 9% effective April 1, 2025, so NS HST is now 14%. NB stayed at 15%.
NB has no provincial new housing rebate (for owner-occupied)
When the HST was harmonized across participating provinces, each province had the option to offer a provincial new housing rebate to offset some of the provincial portion of the HST on new homes. Per CRA Guide RC4028 GST/HST New Housing Rebate (2026 edition):
- Ontario: offers a provincial new housing rebate of 75% of the provincial part of the HST, up to a maximum of $24,000.
- Nova Scotia: offers a provincial new housing rebate of 18.75% of the provincial part of the HST, up to specific maximums; and a separate Nova Scotia First-Time Home Buyers rebate for owner-built homes.
- New Brunswick, Newfoundland and Labrador, Prince Edward Island: no provincial new housing rebate for owner-occupied homes. NB had a 1997 transitional rebate when HST was first introduced; that program ended.
An NB buyer of a new home pays the full 10% provincial part of the HST with no provincial rebate to offset it. The federal portion has two possible rebate paths: the standard GST/HST New Housing Rebate, and the new First-Time Home Buyers’ GST/HST Rebate.
Standard GST/HST New Housing Rebate (federal, in NB)
The standard rebate has existed since 1991. It applies to any buyer who occupies the new home as a primary residence (no FTHB requirement). Calculated on the federal (5%) portion of HST only:
| Purchase price band | Standard federal rebate |
|---|---|
| Up to $350,000 | 36% of federal portion of HST, capped at $6,300 |
| $350,001 to $449,999 | Phased-out rebate — declining linearly to $0 at $450,000 |
| $450,000 or more | No standard rebate |
The phase-out formula for the band $350,000 to $450,000 (approximate — exact calculation on Form GST190):
Standard rebate = $6,300 × ($450,000 − purchase price) / $100,000
First-Time Home Buyers’ GST/HST Rebate (federal, new in 2025)
The FTHB GST/HST Rebate is a new federal program introduced under Bill C-4 and detailed in CRA Guide RC4028 (2026 edition). It recovers more of the federal portion of HST than the standard rebate, but only for qualifying first-time home buyers on new construction with the timing windows below.
2026 FTHB rebate amounts
| Purchase price (FMV) | FTHB federal rebate |
|---|---|
| Up to $1,000,000 | 100% of the federal (5%) portion of HST, capped at $50,000 |
| $1,000,001 to $1,499,999 | Phased out linearly: ($1,500,000 − FMV) / $500,000 × $50,000 |
| $1,500,000 or more | No FTHB rebate |
At a $1,000,000 FMV the rebate equals exactly $50,000 — which is 100% of the 5% federal HST on a $1M new home ($1M × 5% = $50,000). At $1,500,000 it falls to $0.
FTHB eligibility (key conditions)
- First-time home buyer status: you have not previously received an FTHB GST/HST rebate, and you (or your spouse/common-law partner) have not lived in a home you owned in Canada or elsewhere in the current calendar year or the four preceding calendar years.
- Builder agreement timing: agreement entered into on or after March 20, 2025 and before 2031 (for homes purchased from a builder).
- Owner-built timing: construction or substantial renovation begins on or after March 20, 2025 and before 2031.
- Substantial completion: the home is substantially complete before 2036.
- Primary place of residence: you (or a relation) must occupy as your primary residence.
- Individual claim only: the rebate is not available to corporations or partnerships.
Full eligibility criteria are in CRA Guide RC4028 (2026 edition). When the buyer qualifies for both the standard rebate and the FTHB rebate, they typically claim the larger of the two (which, for new homes above ~$350K, is usually the FTHB rebate).
Worked examples (NB, 2026)
Example 1A: $300,000 new home in Moncton — non-FTHB
- HST total: 15% × $300,000 = $45,000.
- Federal portion: 5% × $300,000 = $15,000.
- Standard rebate: 36% × $15,000 = $5,400 (under $6,300 cap; full rebate).
- NB provincial portion: $30,000. Not rebated.
- Net HST cost: $45,000 − $5,400 = $39,600.
Example 1B: $300,000 new home in Moncton — FTHB
- Federal portion: $15,000.
- FTHB rebate: 100% of federal = $15,000 (under $50,000 cap).
- NB provincial $30,000. Not rebated.
- Net HST cost: $45,000 − $15,000 = $30,000.
- FTHB advantage over standard rebate: $15,000 − $5,400 = $9,600 extra rebate.
Example 2A: $400,000 new home in Saint John — non-FTHB
- Federal portion: 5% × $400,000 = $20,000.
- Standard rebate: $6,300 cap, then phase-out. $6,300 × ($450,000 − $400,000) / $100,000 = $3,150.
- NB provincial $40,000. Not rebated.
- Net HST cost: $60,000 − $3,150 = $56,850.
Example 2B: $400,000 new home in Saint John — FTHB
- Federal portion: $20,000.
- FTHB rebate: 100% of federal = $20,000 (under $50,000 cap).
- NB provincial $40,000. Not rebated.
- Net HST cost: $60,000 − $20,000 = $40,000.
- FTHB advantage over standard rebate: $20,000 − $3,150 = $16,850 extra rebate.
Example 3A: $500,000 new home in Fredericton — non-FTHB
- Federal portion: 5% × $500,000 = $25,000.
- Standard rebate: $0 (above $450,000 cap).
- NB provincial $50,000. Not rebated.
- Net HST cost: $75,000.
Example 3B: $500,000 new home in Fredericton — FTHB
- Federal portion: $25,000.
- FTHB rebate: 100% of federal = $25,000 (under $50,000 cap, under $1M FMV cap).
- NB provincial $50,000. Not rebated.
- Net HST cost: $75,000 − $25,000 = $50,000.
- FTHB advantage over standard rebate (which gives $0): $25,000 extra rebate.
Example 4: $1,200,000 new home in Saint John — FTHB
- HST total: 15% × $1,200,000 = $180,000.
- Federal portion: 5% × $1,200,000 = $60,000.
- FTHB rebate phase-out: ($1,500,000 − $1,200,000) / $500,000 × $50,000 = 0.6 × $50,000 = $30,000.
- NB provincial $120,000. Not rebated.
- Net HST cost: $180,000 − $30,000 = $150,000.
Forms and filing
- Form GST190 — GST/HST New Housing Rebate Application for Houses Purchased from a Builder. Used when the buyer claims the rebate themselves (not paid through the builder). Both the standard rebate and the FTHB rebate are calculated on GST190.
- Form GST191 + GST191-WS — GST/HST New Housing Rebate Application for Owner-Built Houses and the supporting worksheet.
- NB has no separate provincial rebate form (because there is no NB provincial new housing rebate for owner-occupied homes).
The rebate is filed within two years of the closing date (or the date of substantial completion for owner-built). Late filing means losing the rebate.
Other NB buyer programs to know about
- NB Real Property Transfer Tax: 1% of the purchase price (paid at closing through your lawyer). No first-time buyer rebate. See NB property transfer tax calculator.
- NB Property Tax (annual): billed by municipality; varies by community.
- Federal first-time home buyer tax-deferred savings: RRSP Home Buyers’ Plan (up to $60,000), FHSA (up to $8,000/year, $40,000 lifetime).
- NB Home Energy Assistance Program: assists low-income owners with energy efficiency upgrades.
Common mistakes
- Assuming NB has a provincial new housing rebate. It does not for owner-occupied homes. Only Ontario and Nova Scotia currently offer one.
- Forgetting the FTHB rebate exists. The standard rebate’s $450K cap makes most NB new builds above $350K weak on rebate value. The FTHB rebate dramatically improves the math for qualifying first-time buyers.
- Calculating either rebate on the full 15% HST. Both federal rebates apply only to the 5% federal portion of HST. The 10% provincial portion is not rebated in NB.
- Missing the FTHB timing window. The builder agreement must be entered into on or after March 20, 2025 and before 2031.
- Mistaking owner-built rules. Owner-built homes use the start-of-construction date (March 20, 2025 onward) and substantial-completion-before-2036 rule, not the agreement date.
- Missing the 2-year filing window. File GST190 or GST191 within 2 years of closing/substantial completion or lose the rebate.
- Stacking the two federal rebates. You cannot claim both the standard rebate and the FTHB rebate on the same home; CRA selects the applicable framework. Typically the FTHB rebate is larger for qualifying buyers.
- Forgetting that resale homes are HST-exempt. Only new homes and substantially renovated homes attract HST.
Frequently asked questions
Does New Brunswick have a provincial new housing rebate?
No, not for owner-occupied homes. Only Ontario and Nova Scotia currently offer provincial new housing rebates. NB, NL, and PEI do not. NB buyers can only claim the federal rebates on the 5% federal portion of HST.
What is the FTHB GST/HST rebate?
A new federal program (Bill C-4, effective for builder agreements from March 20, 2025) that gives qualifying first-time home buyers 100% of the federal portion of HST back on new homes up to $1,000,000 FMV. Maximum rebate $50,000. Phased out between $1,000,000 and $1,500,000 FMV.
Can I claim both the standard rebate and the FTHB rebate?
No. CRA selects the applicable rebate framework for your situation. For qualifying first-time buyers on new homes, the FTHB rebate is typically more generous (and is what gets calculated on GST190).
What is the HST rate in NB in 2026?
15%. That’s 5% federal GST plus 10% NB provincial. Both portions are collected by CRA and remitted (NB’s share goes to the province).
Are resale homes subject to HST in NB?
No. Used residential housing is HST-exempt. Only new homes and substantially renovated homes attract HST.
Can I get a rebate as an owner-builder in NB?
Yes, on the federal portion. File Form GST191 with GST191-WS within 2 years of substantial completion. Same standard or FTHB rebate framework applies depending on eligibility.
What other costs should I budget for as an NB new-home buyer?
The 1% Real Property Transfer Tax (on the purchase price), legal/notary fees ($1,000-$1,800), title insurance ($150-$400), home inspection ($400-$700), and property-tax adjustments at closing. Plus the net HST cost after the applicable federal rebate.