Tax · New Brunswick
New Brunswick income tax.
Estimate your 2026 New Brunswick and federal income tax, net income, average rate and marginal rate.
A New Brunswick income tax calculator for the 2026 tax year. Enter your income and it returns federal tax, New Brunswick tax, net income, and your average and marginal rate.
New Brunswick taxes the first $52,333 of taxable income at 9.4%, the next $52,333 at 14%, the next $89,195 (to $193,861) at 16% and anything above that at 19.5%. The basic personal amount is $13,664.
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Your New Brunswick tax
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New Brunswick tax brackets, 2026
New Brunswick has four provincial brackets. The thresholds are the ones CRA publishes in Table 8.1 of T4127 (122nd edition), and the 123rd edition (effective July 2026) states there is no New Brunswick change from the January edition.
| Taxable income | Rate |
|---|---|
| $0 – $52,333 | 9.4% |
| $52,333 – $104,666 | 14% |
| $104,666 – $193,861 | 16% |
| Over $193,861 | 19.5% |
Your combined marginal rate is the federal rate plus the New Brunswick rate for the bracket you are in. At $85,000 that is 20.5% federal + 14% New Brunswick = 34.5%.
The basic personal amount
New Brunswick’s basic personal amount for 2026 is $13,664, worth a credit of $13,664 × 9.4% = $1,284.42. It is applied as a flat credit at every income level.
Worked example: $85,000 of income
With no RRSP or other deductions, taxable income is $85,000.
- New Brunswick: $52,333 × 9.4% = $4,919.30, plus $32,667 × 14% = $4,573.38, gives $9,492.68. Less the basic personal credit of $1,284.42 = $8,208.27.
- Federal: $58,523 × 14% = $8,193.22, plus $26,477 × 20.5% = $5,427.79, gives $13,621.01. Less the federal basic personal credit of $16,452 × 14% = $2,303.28 = $11,317.73.
- Total tax $19,525.99, net income $65,474.01, average rate 23.0%, marginal rate 34.5%.
Average rate is total tax divided by income; marginal rate is the tax on your next dollar. They differ because lower brackets and the basic personal amount pull the average below the marginal rate.
Federal tax is the same everywhere
Only the provincial half of the bill changes with your address. The 2026 federal brackets below apply identically in every province and territory, and the federal basic personal amount is $16,452, clawed back on a straight line to $14,829 between $181,440 and $258,482 of net income.
| Taxable income | Rate |
|---|---|
| $0 – $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Sources
Every rate and threshold on this page comes from the publications linked below. As of 1 October 2026 (tax year 2026).
- CRA T4127, 123rd edition (effective 1 July 2026) — “What’s new” states there is no change for New Brunswick, so the January figures stand.
- CRA T4127, 122nd edition (effective 1 January 2026) — Table 8.1 federal and New Brunswick brackets and rates (NB: $52,333, $104,666 and $193,861 thresholds at 9.4%, 14%, 16%, 19.5%) and Table 8.2 New Brunswick basic personal amount of $13,664.
- CRA — Federal income tax rates and brackets
Frequently asked questions
What are the New Brunswick income tax rates for 2026?
9.4% on the first $52,333 of taxable income, 14% from $52,333 to $104,666, 16% from $104,666 to $193,861, and 19.5% above $193,861.
What is the New Brunswick basic personal amount for 2026?
$13,664. The credit is that amount times the lowest rate, 9.4%, or $1,284.42.
Does this include CPP, EI or other credits?
No. It estimates income tax only, using the basic personal amounts. CPP and EI contributions, other non-refundable credits and New Brunswick-specific credits are not included, so a filed return or a payroll deduction will differ.
What is the difference between average and marginal rate?
The average rate is your total tax divided by your income. The marginal rate is the combined federal and New Brunswick rate on your next dollar of taxable income.
Disclaimer
Estimate only — not tax advice. Figures use 2026 federal and New Brunswick brackets and the basic personal amounts, and exclude every other credit and deduction, including the credits for CPP and EI. Your filed return will differ. Confirm anything that matters with the CRA or a professional adviser.