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 $185,064.
New Brunswick Tax Brackets 2026
Taxable Income
NB Rate
Up to $49,958
9.4%
$49,958 – $99,916
14%
$99,916 – $185,064
16%
Over $185,064
19.5%
Combined Federal + NB Rates
Taxable Income
Federal
NB
Combined
Up to $49,958
15%
9.4%
24.4%
$49,958 – $55,867
15%
14%
29%
$55,867 – $99,916
20.5%
14%
34.5%
$99,916 – $111,733
20.5%
16%
36.5%
$111,733 – $155,625
26%
16%
42%
$155,625 – $173,205
29%
16%
45%
$173,205 – $185,064
33%
16%
49%
$185,064 – $246,752
33%
19.5%
52.5%
Over $246,752
33%
19.5%
52.5%
Tax by Income Level
Taxable Income
NB Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$1,538
$2,813
$4,351
14.5%
$50,000
$4,326
$5,813
$10,139
20.3%
$75,000
$7,832
$10,281
$18,113
24.2%
$100,000
$11,346
$16,181
$27,527
27.5%
$125,000
$15,346
$22,681
$38,027
30.4%
$150,000
$19,346
$29,181
$48,527
32.4%
$200,000
$28,058
$45,681
$73,739
36.9%
$250,000
$37,808
$62,181
$99,989
40.0%
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.
NB-Specific Credits and Benefits
Credit
Details
NB harmonized sales tax credit
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
$5,900
$16,181
$22,081
22.1%
BC
$5,800
$16,181
$21,981
22.0%
Ontario
$8,190
$16,181
$24,371
24.4%
New Brunswick
$11,346
$16,181
$27,527
27.5%
PEI
$12,165
$16,181
$28,346
28.3%
Quebec
$14,200
$12,500
$26,700
26.7%
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: 36.5%)
RRSP Contribution
Tax Saved
Net Cost of Contribution
$5,000
$1,825
$3,175
$10,000
$3,650
$6,350
$18,000
$6,570
$11,430
$27,000 (approx. max)
$9,855
$17,145
At incomes above $111,733, 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
$1,600
$2,050
$3,650
Eligible dividends
$260
$1,100
$1,360
Capital gains (50% inclusion)
$800
$1,025
$1,825
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.