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NB tax rates for 2026 run from 9.4% to 19.5% on top of the federal rates, and the first $52,333 of taxable income is taxed at the lowest step. On $60,000 of taxable income a New Brunswick resident owes $4,708.27 to the province and $6,192.73 federally, $10,900.99 in all, before credits like CPP.
What are the NB tax brackets for 2026?
The province uses four steps. A rate hits only the slice of income sitting inside its band. Earn more and you never take home less. Limits below are from the CRA’s 2026 rate page.
| Taxable income | New Brunswick rate | Federal rate for the same slice |
|---|---|---|
| Up to $52,333 | 9.4% | 14% up to $58,523 |
| $52,333 to $104,666 | 14% | 20.5% from $58,523 to $117,045 |
| $104,666 to $193,861 | 16% | 26% from $117,045 to $181,440 |
| Over $193,861 | 19.5% | 29% to $258,482, then 33% |
The federal and provincial steps don’t line up, so your combined rate on the next dollar changes at each limit. Between $58,523 and $104,666, for example, you pay 20.5% federal plus 14% provincial, or 34.5%. Above $193,861 the province takes 19.5%, and with the federal 29% that’s 48.5% until income reaches $258,482.
How much NB tax do you pay on $60,000?
Start with $60,000 of taxable income. The first $52,333 at 9.4% gives $4,919.30, and the other $7,667 at 14% adds $1,073.38. Everyone then gets a credit on the basic personal amount of $13,664, worth $1,284.42 at 9.4%. What’s left is $4,708.27.
Federal tax comes to $6,192.73 in our engine, so combined income tax is $10,900.99, an average rate of 18.2%. Plug in your own number with the Canadian income tax calculator. It leaves out CPP and EI, which come off your pay too, so the cheque you receive is smaller than income tax alone suggests.
| Taxable income | Federal tax | New Brunswick tax | Total |
|---|---|---|---|
| $30,000 | $1,896.72 | $947.61 | $2,844.33 |
| $60,000 | $6,192.73 | $4,708.27 | $10,900.99 |
| $80,000 | $10,292.73 | $7,508.27 | $17,800.99 |
| $120,000 | $18,655.25 | $13,414.95 | $32,070.20 |
Those figures include only the basic personal amounts, so for a typical employee with no other claims they’re about the most you’d owe. The tax deductions and credits calculator shows federal credits only, so it won’t fill the provincial gap for you.
Does an RRSP cut your provincial tax?
Yes. It’s bigger than most people guess. Put $5,000 into an RRSP when your taxable income is $60,000 and combined tax drops by $1,725, all of it at the 34.5% combined rate. Of that, $700 is provincial. The other $1,025 is federal.
Test the same idea at other incomes with the RRSP tax savings calculator. If your income sits just above a band limit, a contribution that pulls you back under it saves more than one that leaves you above it. Do it before the RRSP deadline, not after.
What else do you pay here besides income tax?
Income tax is a slice of the picture. Most goods and services carry 15% HST in New Brunswick, split 5% federal and 10% provincial. On a $200 purchase that’s $30, so you pay $230. Use the reverse HST calculator when you have a total and want to know how much of it was tax.
Dividends get their own credit. We haven’t used the New Brunswick rates, though, because we could only find them in third-party tables and not on a government page. Got a dividend slip? Check the current provincial credit on the CRA schedule for your return.
What could throw your figure off?
Three things. New Brunswick has a low-income reduction that may trim or wipe out provincial tax at small incomes, but we found it only in a non-government table, so check the amount with the province before you count on it. The bands are also indexed, and this year’s indexing factor was 2.0%, so the 2027 limits will not match the ones above. And the tables show tax on taxable income, which is after deductions such as your RRSP, not your gross pay.
Self-employed? You pay both halves of CPP. The self-employed tax calculator gives a rough total, though it leaves out EI.
Where the numbers come from
Band limits and rates are from the CRA page for 2026 rates. The basic personal amount of $13,664 comes from the CRA’s January 2026 payroll deduction tables for New Brunswick, which show the 9.4% credit rate. The dollar examples are from our own calculators, and we checked the $60,000 case by hand. The CRA’s July 2026 payroll update lists no New Brunswick change, and we couldn’t find a mid-year one.
Frequently asked questions
What is the New Brunswick tax rate for 2026?
It has four steps: 9.4%, 14%, 16% and 19.5%. The first limit is $52,333 of taxable income.
What is the basic personal amount in New Brunswick?
The CRA payroll tables use $13,664 for 2026. It gives a provincial credit at 9.4%.
How much tax do I pay on $60,000 in New Brunswick?
About $10,900.99 in federal and provincial income tax, before CPP, EI and credits beyond the basic amounts.
What is the HST rate in New Brunswick?
It is 15%, made up of 5% federal and 10% provincial parts.
Does the HST apply on top of income tax?
They are separate. Income tax is on what you earn, while HST is added to most purchases at 15%.
- How Canadian income tax works: brackets and credits
How federal and provincial Canadian income tax stack up, what marginal and average rates mean, and how credits and deductions change your bill
- New Brunswick income tax and HST in 2026
How New Brunswick income tax works in 2026: four brackets from 9.4%, the basic personal amount, the 15% HST and the calculators that switch to New
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.