Tax Summary
Rate Breakdown
RRSP Optimization
Your 2026 RRSP impact at New Brunswick marginal rates.
New Brunswick 2026 Provincial Tax Brackets
| Taxable Income | NB Rate |
|---|---|
| $0 – $44,887 | 9.4% |
| $44,887 – $89,775 | 14% |
| $89,775 – $145,955 | 16% |
| Over $145,955 | 19.5% |
NB BPA: $12,458 · No surtax · Top combined rate: ~52.5%
New Brunswick Income Tax — FAQ
Common questions about New Brunswick's 2026 provincial income tax.
What are New Brunswick's 2026 income tax brackets?
New Brunswick uses four provincial tax brackets: 9.4% on the first $44,887; 14% on $44,887–$89,775; 16% on $89,775–$145,955; and 19.5% on income over $145,955. New Brunswick's four-bracket system provides a moderate progressive structure, with a top provincial rate of 19.5% — the second-highest among Atlantic provinces.
What is New Brunswick's basic personal amount for 2026?
The 2026 New Brunswick basic personal amount is $12,458. This non-refundable tax credit reduces New Brunswick provincial tax by approximately $1,171 (9.4% × $12,458). Combined with the federal BPA of $15,705, residents benefit from a reduction in both federal and provincial taxes at lower income levels.
How does New Brunswick compare to Nova Scotia for income taxes?
New Brunswick has a lower top combined rate (~52.5%) than Nova Scotia (~54%). NB's BPA of $12,458 is also considerably more generous than Nova Scotia's $8,481 — the lowest in Canada. For lower and middle incomes, New Brunswick is generally more tax-friendly than Nova Scotia. However, Nova Scotia's lowest bracket rate (8.79%) is slightly lower than NB's (9.4%), making NS marginally better at very low income levels. Full comparison →
How does New Brunswick compare to other Atlantic provinces for income tax?
New Brunswick's top combined rate of ~52.5% places it in the middle of the Atlantic provinces — lower than Nova Scotia (~54%) and Newfoundland (~54.8%), and slightly higher than PEI (~51.4%). New Brunswick's 2023 tax reforms simplified the bracket structure from 5 tiers to 4.
Did New Brunswick recently change its tax brackets?
Yes. New Brunswick undertook significant income tax reforms in 2023, collapsing from 5 tax brackets to 4 and adjusting rates. The reforms were designed to provide modest tax relief to lower and middle-income earners. The current rates (9.4%, 14%, 16%, 19.5%) reflect this restructured system.
What New Brunswick tax credits are available?
New Brunswick offers the Low-Income Tax Reduction (reduces provincial tax to zero for very low incomes), the Seniors' Home Renovation Tax Credit, and the Small Business Investor Tax Credit. Eligible residents may also claim a Disability Tax Credit supplement at the provincial level.
What is the HST rate in New Brunswick?
New Brunswick charges HST (Harmonized Sales Tax) at 15% — 5% federal GST plus 10% provincial component. This is one of the highest combined sales tax rates in Canada and is an important consideration alongside income tax when comparing the overall tax burden in New Brunswick.