New Brunswick Income Tax 2026 | NB Tax Brackets & Rates
Updated
New Brunswick Income Tax 2026
New Brunswick uses a 4-bracket progressive provincial tax system with rates from 9.4% to 19.5%. The province harmonizes its sales tax with the federal GST at 15% HST. New Brunswick has one of the higher top marginal rates in Canada — 52.5% combined federal and provincial on income over $258,482.
New Brunswick Tax Brackets 2026
Provincial Tax Rates
Each portion of taxable income
Rate
$0.00 to $52,333.00
9.4%
$52,333.01 to $104,666.00
14%
$104,666.01 to $193,861.00
16%
Over $193,861.01
19.5%
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified August 28, 2026.
Combined Federal + NB Rates
Each portion of taxable income
Combined Federal + New Brunswick Rate
Up to $52,333.00
23.4%
$52,333.00 to $58,523.00
28%
$58,523.00 to $104,666.00
34.5%
$104,666.00 to $117,045.00
36.5%
$117,045.00 to $181,440.00
42%
$181,440.00 to $193,861.00
45%
$193,861.00 to $258,482.00
48.5%
Over $258,482.00
52.5%
Combined marginal rate = federal rate + New Brunswick rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency, verified August 28, 2026.
Tax by Income Level
Taxable Income
NB Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$2,820
$4,200
$7,020
23.4%
$50,000
$4,700
$7,000
$11,700
23.4%
$75,000
$8,093
$11,571
$19,664
26.2%
$100,000
$11,593
$16,696
$28,289
28.3%
$125,000
$15,499
$22,259
$37,758
30.2%
$150,000
$19,499
$28,759
$48,258
32.2%
$200,000
$27,714
$42,315
$70,030
35.0%
$250,000
$37,464
$56,815
$94,280
37.7%
Estimates based on 2026 rates before non-refundable credits other than the basic personal amount.
New Brunswick Tax Credits
Non-Refundable Credits
Credit
2026 Amount
Basic personal amount
$13,044
Spouse or common-law partner
Up to $11,094
Eligible dependant
Up to $11,094
Age amount (65+)
Up to $5,959
Disability amount
$9,000
Caregiver amount
Up to $5,000
Volunteer firefighter / search & rescue
$3,000
Credits are applied at the lowest NB bracket rate (9.4%) to reduce provincial tax owing.
Low-income residents may receive a refundable HST credit quarterly
Political contribution tax credit
Credit available for contributions to registered NB provincial parties
Small business investor tax credit
15% credit on investments in eligible NB small businesses
Research and development tax credit
Available for eligible R&D expenditures in New Brunswick
New Brunswick vs Other Provinces at $100,000 Income
Province
Provincial Tax
Federal Tax
Total Tax
Effective Rate
Alberta
$8,776
$16,696
$25,472
25.5%
BC
$6,642
$16,696
$23,338
23.3%
Ontario
$6,940
$16,696
$23,636
23.6%
New Brunswick
$11,593
$16,696
$28,289
28.3%
PEI
$13,193
$16,696
$29,889
29.9%
Quebec
$16,283
$13,941
$30,224
30.2%
New Brunswick’s rates are competitive with other Atlantic provinces and lower than PEI at most income levels, but considerably higher than Ontario, BC, and Alberta.
Tax Planning in New Brunswick
RRSP Savings at $100,000 Income (Marginal Rate: 34.5%)
RRSP Contribution
Tax Saved
Net Cost of Contribution
$5,000
$1,725
$3,275
$10,000
$3,450
$6,550
$18,000
$6,210
$11,790
$27,000 (approx. max)
$9,315
$17,685
At incomes above $104,666, the combined marginal rate jumps to 42%, making RRSP contributions even more valuable.
Investment Income at $100,000 in New Brunswick
$10,000 Income Type
NB Tax
Federal Tax
Total Tax
Interest / employment
$1,400
$2,050
$3,450
Eligible dividends
$225
$1,100
$1,325
Capital gains (50% inclusion)
$700
$1,025
$1,725
New Brunswick Sales Tax (HST)
Tax Component
Rate
Federal GST
5%
NB provincial component
10%
Total HST
15%
New Brunswick harmonized its provincial sales tax with the federal GST in 1997. The 15% HST applies to most goods and services, with exemptions for basic groceries, prescription drugs, and certain medical devices.