Updated Checked by the Tax-Services.ca editorial team How we check
New Brunswick taxes income at 9.4%, 14%, 16% and 19.5%, with a basic personal amount of $13,664. The HST is 15%, made up of the federal 5% and 10% for the province.
New Brunswick sits on the high side for sales tax and in the middle for income tax. Here’s what you pay, with a worked example so you can check your own return.
What are the brackets for 2026?
You pay 9.4% on your first $52,333 of taxable income, 14% up to $104,666, 16% up to $193,861 and 19.5% above that. The basic personal amount is $13,664, and credits count at 9.4% of what you claim. Add the federal layer from the limits page for the full picture. The provincial figures match the CRA page on 2026 tax rates and income brackets.
On $60,000, the first $52,333 costs you $4,919 and the other $7,667 costs you $1,073, which makes $5,993. The basic amount credit takes off $1,284, so you’d pay about $4,708 of New Brunswick tax. That’s before any other credits, and before the federal bill.
What’s different about New Brunswick?
The jump from the first to the second bracket is steep, 9.4% to 14%, and it happens at $52,333. That means income just above that line is taxed noticeably harder than income just below it. A $1,000 raise for someone already past that line adds $140 of provincial tax, compared with $94 for someone still under it. Not a disaster, but worth knowing when you’re weighing overtime.
The province indexed its brackets and credits by 2% for 2026, so the lines moved up a little from last year.
Which province’s tax do I pay if I moved during the year?
For personal income tax, it generally comes down to where you lived on December 31. If Sam moved from Moncton to Halifax in March and was living in Halifax at year end, the whole year’s provincial tax follows Sam to Nova Scotia. Where your employer sits doesn’t decide it.
How does the HST work here?
The HST is 15%, the federal 5% plus a provincial 10%, collected together. A $100 item costs $115, and a $1,000 purchase carries $150 of HST. The GST and HST calculator works for New Brunswick, and the sales tax guide compares the provinces.
Which calculators include it?
The income tax calculator and the take-home pay calculator both include New Brunswick. Pick it from the list and the New Brunswick rates apply. Both show where each dollar of pay goes.
Guides on this topic
- NB sales tax: how the 15% HST works in New Brunswick
One 15% HST is the whole NB sales tax, with no separate PST. See totals on $1,000, how it compares with Nova Scotia and Ontario, and the maths
- NB Tax Rates: New Brunswick Income Tax for 2026
Four provincial steps from 9.4% to 19.5% set what NB residents owe in 2026. See the bands, the federal steps beside them and tax on $60,000
Before you rely on these numbers
Rates and credits do change, so check three things before you act on any figure here: the date at the top of the page, the CRA source we name, and your own slip or notice. Your slip or notice always wins if it differs from a summary like this one.
Don’t guess.
Not sure where to start? Our filing guide walks you through the steps, the document checklist shows what you’ll need, and the province index lets you compare where you live with other places. Is your situation unusual? Then a qualified preparer is the right call, and we can’t advise you ourselves.
What changed for 2026, and what is coming?
- New Brunswick did not change its income tax rates for 2026. They stay at 9.40%, 14.00%, 16.00% and 19.50%, with the brackets indexed by 2.0%. The basic personal amount is $13,664. Source
- A one-time $100 school supplement was paid in July 2026 for each child born from 2009 to 2021 in families with 2025 adjusted family net income of $20,000 or less. Source
Checked on official pages in October 2026. Items marked announced or proposed are not final, so confirm them with the province before you plan around them.
Frequently asked questions
What are the New Brunswick income tax brackets for 2026?
9.4% on the first $52,333, 14% up to $104,666, 16% up to $193,861 and 19.5% above that.
What is the HST in New Brunswick?
15%, made up of the federal 5% and a provincial 10%.
What is the New Brunswick basic personal amount?
$13,664 for 2026, and credits count at 9.4% of the amount you claim.
Where do these numbers come from?
From the CRA payroll tables and the CRA tax rates page, checked on September 29, 2026. We derived the provincial HST part as 15% minus 5%, because the CRA table lists only 15%.