NBHSTC Calculator 2026 | New Brunswick Harmonized Sales Tax Credit

👨‍👩‍👧 Family information

Single Individual

No children

Single Parent

First child gets $300

Married / Common-Law

Both adults get $300

Number of Children Under 19

Adjusted Family Net Income ($)

STEP 1 — Maximum NBHSTC

Marital statusSingle Individual

Number of children0

Adult credit$300.00

Child credit$0.00

Maximum NBHSTC$300.00

STEP 2 — Income Reduction

Your AFNI$0

Income over $35,000$0

Reduction (2%)$0

STEP 3 — Final NBHSTC

Maximum − Reduction$0

Quarterly Payment$0

📋 NBHSTC reference amounts

Recipient	Maximum Amount

📅 Payment schedule (2026)

The NBHSTC is combined with the quarterly federal Canada Groceries and Essentials Benefit (CGEB).

January

January 5, 2026

April

April 3, 2026

July

July 3, 2026

October

October 5, 2026

❓ FAQ

What is the NBHSTC? ▼

The New Brunswick Harmonized Sales Tax Credit (NBHSTC) is a tax-free amount paid to help offset the increase in sales tax for households with low and modest incomes. It's combined with the quarterly federal Canada Groceries and Essentials Benefit (CGEB) payments.

How much is the NBHSTC in 2026? ▼

Maximum amounts: $300 for an individual, $300 for a spouse or common-law partner, $100 per child under 19, and $300 for the first child in a single parent family.

At what income does the NBHSTC start reducing? ▼

The credit reduces when your adjusted family net income exceeds $35,000, at a rate of 2% of income over that threshold.

How is the NBHSTC paid? ▼

The NBHSTC is combined with the federal Canada Groceries and Essentials Benefit (CGEB) and paid quarterly (January, April, July, October).

Do I need to apply for the NBHSTC? ▼

No. You do not need to apply separately. The CRA automatically determines your eligibility based on your tax return. Just file your taxes every year.

Is the NBHSTC taxable? ▼

No, the NBHSTC is a non-taxable benefit. You do not need to report it on your tax return.

What is the first-child amount for single parents? ▼

For single parent families, the first child gets $300 (not $100 like in two-parent families). Each additional child gets $100.

What is the maximum NBHSTC for a family of 4? ▼

A married couple with 2 children could receive up to $800/year ($300 + $300 + $100 + $100).

What if my income is above $50,000? ▼

The credit phases out at 2% of income over $35,000. For a single individual with no children, the credit is fully phased out at $50,000 income ($300 ÷ 0.02 + $35,000 = $50,000).

Does the NBHSTC affect other benefits? ▼

No. The NBHSTC is a separate provincial credit and does not affect your eligibility for other federal or provincial benefits.

🇨🇦 New Brunswick HST Credit Calculator 2026

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