Table I4 - Tax Brackets - New Brunswick | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Tables
Table I4 – Tax Brackets – New Brunswick

3- New Brunswick

FEDERAL – 2025
$57,375 or less	14.5%
$57,376 – $114,750	$8,319 + 20.5% on next $57,375
$114,751 – $177,882	$20,081 + 26.0% on next $63,132
$177,883 – $253,414	$36,496 + 29.0% on next $75,532
$253,415 and over	$58,400 + 33.0% on excess

20.5% rate used for AMT¹.
Indexation rate of 2.7% in 2025.

NEW BRUNSWICK – 2025
$51,306 or less	9.40%
$51,307 – $102,614	$4,823 + 14.00% on next $51,308
$102,615 –$190,060	$12,006 + 16.00% on next $87,446
$190,061 and over	$25,997 + 19.50% on excess

AMT of 57% of federal AMT.
Indexation rate of 2.7% in 2025.

TAX CREDIT FOR DIVIDENDS FROM CANADIAN CORPORATIONS – 2025²
	Eligible Dividends³	Ordinary Dividends⁴
Federal	15.02%	9.03%
New Brunswick	14.00%	2.75%

¹ $177,882 basic exemption in 2025, indexed annually.

² Rates applicable to grossed-up dividends.

³ 38% gross-up.

⁴ 15% gross-up.

Tax Table – New Brunswick 2025
See Tax Table – New Brunswick 2025
Table I2 – Main Non-Refundable Tax Credits - N.B. 2025
See Table I2 – Main Non-Refundable Tax Credits - N.B. 2025
Table I3 – Marginal Rates - N.B. 2025
See Table I3 – Marginal Rates - N.B. 2025
Table I4 - Tax Brackets - New Brunswick
See Table I4 - Tax Brackets - New Brunswick

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