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New Brunswick taxes on income start at 9.4% on your first $52,333 of taxable income for 2026, and that sits on top of the federal tax. On $60,000 of employment income, we get about $9,613 in combined income tax, an average of 16%. Sales tax is a separate thing, and this page sticks to income.
What are the New Brunswick tax brackets for 2026?
There are four. The rate climbs as your taxable income passes each line, and only the slice inside a bracket is taxed at that bracket’s rate. Nobody’s whole paycheque jumps to 14% because they crossed $52,333. The CRA’s page of 2026 tax rates and income brackets lists the same provincial and federal lines.
| Taxable income | New Brunswick rate | Federal rate |
|---|---|---|
| Up to $52,333 | 9.4% | 14% up to $58,523 |
| $52,333 to $104,666 | 14% | 20.5% up to $117,045 |
| $104,666 to $193,861 | 16% | 26% up to $181,440 |
| Over $193,861 | 19.5% | 29% to $258,482, then 33% |
The federal lines don’t match the provincial ones, so you can be in the second provincial bracket and the first federal one at the same time. Between $52,333 and $58,523, for example, you pay 14% to the province and 14% to Ottawa on the next dollar, which adds up to 28%.
How much tax do you actually pay on $60,000?
Take a New Brunswick employee earning $60,000 a year with no other income or deductions. Our income tax calculator gives federal tax of about $5,338 and provincial tax of about $4,274, so $9,613 in total. Add roughly $4,340 in CPP and EI and you’re paying about $13,950, leaving around $46,050 a year. That works out to about $3,840 a month in take-home pay.
Scale it up and the average rate climbs slowly. At $30,000 the total income tax is about $2,143 (7.1%). At $100,000 it’s about $23,016 (23%). Those figures use only the basic credits, so anything you can claim on top, like tuition or medical costs, pulls the bill down.
What does the next dollar of income cost you?
That’s the marginal rate, and it matters more than the average when you’re weighing a raise, overtime or an RRSP deposit. At $70,000 in New Brunswick, the marginal tax rate calculator shows about 33% on the next $1,000 earned. Federal 20.5% plus provincial 14% is 34.5% on paper, and the tool lands a little under that, partly because of the deduction and credits that come with the extra CPP and EI paid on that $1,000.
So a $1,000 RRSP deduction at that income gets you roughly $330 back. Run your own numbers in the RRSP calculator before you decide how much to put in.
Here’s a rough way to see a raise. Say Chantal in Fredericton moves from $50,000 to $56,000. Treating pay as taxable income to keep it simple, $2,333 of the extra fills the bottom provincial bracket and is taxed at about 23.4% (14% federal plus 9.4% provincial), and the remaining $3,667 is taxed at 28%. That comes to roughly $1,570 of extra income tax on the $6,000, or about 26%, before CPP and EI. She keeps most of the raise.
What do you get to claim before tax is calculated?
Every resident gets a basic personal amount. For New Brunswick, the CRA payroll tables show $13,664 for 2026, and the credit is 9.4% of that, which is about $1,284. The federal basic amount is $16,452 for most people, and it shrinks for high earners between $181,440 and $258,482 down to $14,829.
Beyond the basics there are age, pension and disability amounts, and our tax credits calculator covers the federal ones. It’s federal only, so New Brunswick’s own credit amounts are not in it.
Where does the estimate go wrong?
A few places, and you should know them before you trust a number.
- New Brunswick has a low income reduction that isn’t in our calculators, so if you earn under about $50,000 your real tax may be a bit lower than we show. Check the provincial form for the amount.
- Age and pension amounts for New Brunswick are also not modelled, so check them on the provincial form if they apply to you.
- Benefits, refundable credits and most deductions aren’t modelled.
- Dividends and capital gains are taxed differently. Use the dividend tax calculator for those.
If you’re self-employed, the calculators treat CPP a little differently from a payroll deduction, so treat that result as a rough guide.
What this page is based on
Brackets and rates are from the Canada Revenue Agency‘s 2026 tax rates page, and the New Brunswick basic amount and the 2.0% indexing are from the CRA’s January 2026 payroll tables for the province. Federal amounts come from the CRA’s 2026 indexation notice. We checked them on 29 September 2026. This site has no connection with the CRA or the Government of New Brunswick.
Frequently asked questions
What is the lowest income tax rate in New Brunswick?
For 2026 it is 9.4% on taxable income up to $52,333. Federal tax is charged on top of that.
What is the top New Brunswick rate?
19.5% on taxable income over $193,861, according to the CRA's 2026 rates page. The federal top rate of 33% starts above $258,482.
Does New Brunswick charge its own sales tax?
It uses HST at 15%, and the data we hold shows that as the combined rate. We did not re-check the split on an official page for this article.
Do I pay both federal and provincial tax?
Yes. Outside Quebec, one return covers both, and the CRA collects the provincial part for you.
Why does my calculator result differ from my return?
Credits and deductions we don't model, such as tuition, medical costs or a low income reduction, change the final number.
- 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