New Brunswick Income Tax Brackets 2026
New Brunswick taxes income in 4 brackets from 9.4% to 19.5% for 2026; the top rate of 19.5% applies to taxable income over $193,861 for a single filer.
New Brunswick brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 to $52,333 | 9.4% |
| $52,333 to $104,666 | 14% |
| $104,666 to $193,861 | 16% |
| Over $193,861 | 19.5% |
Basic personal amount: $13,664, credited at 9.4%.
- A low-income tax reduction claimed on the annual return is not included, so results for low incomes may show slightly more tax.
New Brunswick income tax on common incomes
Single filer, wages only, basic personal amount and payroll credits, 2026 rates. Federal tax is extra.
| Income | New Brunswick tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,341 | 4.5% | 9.4% |
| $50,000 | $3,079 | 6.2% | 9.4% |
| $75,000 | $6,270 | 8.4% | 14% |
| $100,000 | $9,714 | 9.7% | 14% |
| $150,000 | $17,598 | 11.7% | 16% |
| $200,000 | $25,774 | 12.9% | 19.5% |
| $300,000 | $45,274 | 15.1% | 19.5% |
Federal brackets
Federal income tax applies on top of New Brunswick's. Canada federal brackets for 2026.
Frequently asked questions
What are the New Brunswick income tax brackets for 2026?
New Brunswick taxes income in 4 brackets from 9.4% to 19.5% for 2026; the top rate of 19.5% applies to taxable income over $193,861 for a single filer.
How much provincial income tax is owed on $75,000?
About $6,270 for a single filer with no other deductions: an average rate of 8.4%, with the last dollar taxed at 14%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the New Brunswick basic personal amount for 2026?
$13,664. Income up to it is effectively tax-free: it's a credit at the lowest rate.
Take-home pay in New Brunswick
Sources
- CRA Tax rates and income brackets (2026), New Brunswick (brackets; checked October 15, 2026)
- CRA T4127 Payroll Deductions Formulas, 122nd edition, Table 8.2 and provincial formulas (basic personal amount, credit rate; checked October 15, 2026)
- CRA GST/HST calculator and rates: GST/HST and PST by province (HST in Nova Scotia 14% from April 1, 2025) (sales tax; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.