Table I2 – Main Non-Refundable Tax Credits - N.B. 2025

	Federal (14.50%)	New Brunswick (9.40%)
	$	$
Basic personal amount	16,129¹	13,396
Spouse or eligible dependant	16,129^{1, 2, 3}	10,499⁴
Disabled dependant aged 18 and older⁵	N/A	5,839⁶
Caregiver for a dependant aged 18 and older who has a disability⁷	8,601⁸	N/A
Caregiver	N/A	5,839⁹
Employment amount	1,471¹⁰	N/A
Age amount	9,028¹¹	6,037¹²
Retirement income	2,000	1,000
Person suffering from a disability Supplement (- 18 years of age)	10,138 5,914¹³	10,010 5,839¹⁴
Adoption fees	19,580¹⁵	N/A
Volunteer firefighters	6,000	5,000
Search and rescue volunteer	6,000	5,000
Purchase of first home	10,000	N/A
Home accessibility	10,000¹⁵	N/A¹⁶

	Federal	New Brunswick
Medical expenses	14.5% of expenses which exceed the lesser of $2,834 or 3% of applicant’s net income	9.4% of expenses which exceed the lesser of $2,797 or 3% of applicant’s net income
Charitable donations	Max. donations: 75% of net income 14.5% on the first $200 and 29% or 33% on excess amount	Max. donations: 75% of net income 9.4% on the first $200 and 17.95% on excess amount

Gradually reduced when revenue exceeds $177,882, to a minimum of $14,538 when revenue reaches $253,414.
Reduced by net income of spouse or dependent.
Potential $2,687 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependent child under 18 years of age).
Reduced for each $1 exceeding $1,051 (nil at $11,550).
Other than a person for whom the tax credit for caregivers is claimed.
Reduced for each $1 exceeding $8,285 (nil at $14,124).
Other than a person for whom the spouse tax credit or eligible dependent tax credit is claimed.
Reduced by each $1 of net income of the dependant in excess of $20,197 (nil at $28,798).
Reduced for each $1 exceeding $19,942 (nil at $25,781).
Amount equal to taxpayer’s employment income for the year (max. $1,471).
Reduced by 15% for each $1 exceeding $45,522 (nil at $105,709).
Reduced by 15% for each $1 exceeding $44,945 (nil at $85,192).
Reduced by childcare and caregiver expenses exceeding $3,464 (nil at $9,378).
Reduced by childcare and caregiver expenses exceeding $3,420 (nil at $9,259).
Maximum amount of expenses eligible for the credit.
Refundable tax credit available in New Brunswick.

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Table I2 – Main Non-Refundable Tax Credits – N.B. 2025