| TAX TABLE | |||||||
|---|---|---|---|---|---|---|---|
| Taxable Income $ | Tax | Effective Rate % | Marginal Rate | ||||
| Federal $ | New Brunswick $ | Total $ | Federal % | New Brunswick % | Total % | ||
| 10,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 11,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 12,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 13,000 | – | – | – | 0.00 | 0.00 | 5.68 | 5.68 |
| 14,000 | – | 57 | 57 | 0.41 | 0.00 | 9.40 | 9.40 |
| 15,000 | – | 151 | 151 | 1.01 | 0.00 | 9.40 | 9.40 |
| 16,000 | – | 245 | 245 | 1.53 | 12.63 | 9.40 | 22.03 |
| 17,000 | 126 | 339 | 465 | 2.74 | 14.50 | 9.40 | 23.90 |
| 18,000 | 271 | 433 | 704 | 3.91 | 14.50 | 9.40 | 23.90 |
| 19,000 | 416 | 527 | 943 | 4.96 | 14.50 | 9.40 | 23.90 |
| 20,000 | 561 | 621 | 1,182 | 5.91 | 14.50 | 9.40 | 23.90 |
| 21,000 | 706 | 715 | 1,421 | 6.77 | 14.50 | 9.40 | 23.90 |
| 22,000 | 851 | 809 | 1,660 | 7.55 | 14.50 | 9.40 | 23.90 |
| 23,000 | 996 | 903 | 1,899 | 8.26 | 14.50 | 9.40 | 23.90 |
| 24,000 | 1,141 | 997 | 2,138 | 8.91 | 14.50 | 9.40 | 23.90 |
| 25,000 | 1,286 | 1,091 | 2,377 | 9.51 | 14.50 | 9.40 | 23.90 |
| 26,000 | 1,431 | 1,185 | 2,616 | 10.06 | 14.50 | 9.40 | 23.90 |
| 27,000 | 1,576 | 1,279 | 2,855 | 10.57 | 14.50 | 9.40 | 23.90 |
| 28,000 | 1,721 | 1,373 | 3,094 | 11.05 | 14.50 | 9.40 | 23.90 |
| 29,000 | 1,866 | 1,467 | 3,333 | 11.49 | 14.50 | 9.40 | 23.90 |
| 30,000 | 2,011 | 1,561 | 3,572 | 11.91 | 14.50 | 9.40 | 23.90 |
| 31,000 | 2,156 | 1,655 | 3,811 | 12.29 | 14.50 | 9.40 | 23.90 |
| 32,000 | 2,301 | 1,749 | 4,050 | 12.66 | 14.50 | 9.40 | 23.90 |
| 33,000 | 2,446 | 1,843 | 4,289 | 13.00 | 14.50 | 9.40 | 23.90 |
| 34,000 | 2,591 | 1,937 | 4,528 | 13.32 | 14.50 | 9.40 | 23.90 |
| 35,000 | 2,736 | 2,031 | 4,767 | 13.62 | 14.50 | 9.40 | 23.90 |
| 36,000 | 2,881 | 2,125 | 5,006 | 13.91 | 14.50 | 9.40 | 23.90 |
| 37,000 | 3,026 | 2,219 | 5,245 | 14.18 | 14.50 | 9.40 | 23.90 |
| 38,000 | 3,171 | 2,313 | 5,484 | 14.43 | 14.50 | 9.40 | 23.90 |
| 39,000 | 3,316 | 2,407 | 5,723 | 14.67 | 14.50 | 9.40 | 23.90 |
| 40,000 | 3,461 | 2,501 | 5,962 | 14.91 | 14.50 | 9.40 | 23.90 |
| 41,000 | 3,606 | 2,595 | 6,201 | 15.12 | 14.50 | 9.40 | 23.90 |
| 42,000 | 3,751 | 2,689 | 6,440 | 15.33 | 14.50 | 9.40 | 23.90 |
| 43,000 | 3,896 | 2,783 | 6,679 | 15.53 | 14.50 | 9.40 | 23.90 |
| 44,000 | 4,041 | 2,877 | 6,918 | 15.72 | 14.50 | 9.40 | 23.90 |
| 45,000 | 4,186 | 2,971 | 7,157 | 15.90 | 14.50 | 9.40 | 23.90 |
| 46,000 | 4,331 | 3,065 | 7,396 | 16.08 | 14.50 | 9.40 | 23.90 |
| 47,000 | 4,476 | 3,159 | 7,635 | 16.24 | 14.50 | 9.40 | 23.90 |
| 48,000 | 4,621 | 3,253 | 7,874 | 16.40 | 14.50 | 9.40 | 23.90 |
| 49,000 | 4,766 | 3,347 | 8,113 | 16.56 | 14.50 | 9.40 | 23.90 |
| 50,000 | 4,911 | 3,441 | 8,352 | 16.70 | 14.50 | 9.40 | 23.90 |
| 51,000 | 5,056 | 3,535 | 8,591 | 16.85 | 14.50 | 12.59 | 27.09 |
| 52,000 | 5,201 | 3,661 | 8,862 | 17.04 | 14.50 | 14.00 | 28.50 |
| 53,000 | 5,346 | 3,801 | 9,147 | 17.26 | 14.50 | 14.00 | 28.50 |
| 54,000 | 5,491 | 3,941 | 9,432 | 17.47 | 14.50 | 14.00 | 28.50 |
| 55,000 | 5,636 | 4,081 | 9,717 | 17.67 | 14.50 | 14.00 | 28.50 |
| 56,000 | 5,781 | 4,221 | 10,002 | 17.86 | 14.50 | 14.00 | 28.50 |
| 57,000 | 5,926 | 4,361 | 10,287 | 18.05 | 18.25 | 14.00 | 32.25 |
| 58,000 | 6,109 | 4,501 | 10,610 | 18.29 | 20.50 | 14.00 | 34.50 |
| 59,000 | 6,314 | 4,641 | 10,955 | 18.57 | 20.50 | 14.00 | 34.50 |
| 60,000 | 6,519 | 4,781 | 11,300 | 18.83 | 20.50 | 14.00 | 34.50 |
| 61,000 | 6,724 | 4,921 | 11,645 | 19.09 | 20.50 | 14.00 | 34.50 |
| 62,000 | 6,929 | 5,061 | 11,990 | 19.34 | 20.50 | 14.00 | 34.50 |
| 63,000 | 7,134 | 5,201 | 12,335 | 19.58 | 20.50 | 14.00 | 34.50 |
| 64,000 | 7,339 | 5,341 | 12,680 | 19.81 | 20.50 | 14.00 | 34.50 |
| 65,000 | 7,544 | 5,481 | 13,025 | 20.04 | 20.50 | 14.00 | 34.50 |
| 66,000 | 7,749 | 5,621 | 13,370 | 20.26 | 20.50 | 14.00 | 34.50 |
| 67,000 | 7,954 | 5,761 | 13,715 | 20.47 | 20.50 | 14.00 | 34.50 |
| 68,000 | 8,159 | 5,901 | 14,060 | 20.68 | 20.50 | 14.00 | 34.50 |
| 69,000 | 8,364 | 6,041 | 14,405 | 20.88 | 20.50 | 14.00 | 34.50 |
| 70,000 | 8,569 | 6,181 | 14,750 | 21.07 | 20.50 | 14.00 | 34.50 |
| 71,000 | 8,774 | 6,321 | 15,095 | 21.26 | 20.50 | 14.00 | 34.50 |
| 72,000 | 8,979 | 6,461 | 15,440 | 21.44 | 20.50 | 14.00 | 34.50 |
| 73,000 | 9,184 | 6,601 | 15,785 | 21.62 | 20.50 | 14.00 | 34.50 |
| 74,000 | 9,389 | 6,741 | 16,130 | 21.80 | 20.50 | 14.00 | 34.50 |
| 75,000 | 9,594 | 6,881 | 16,475 | 21.97 | 20.50 | 14.00 | 34.50 |
| 80,000 | 10,619 | 7,581 | 18,200 | 22.75 | 20.50 | 14.00 | 34.50 |
| 85,000 | 11,644 | 8,281 | 19,925 | 23.44 | 20.50 | 14.00 | 34.50 |
| 90,000 | 12,669 | 8,981 | 21,650 | 24.05 | 20.50 | 14.00 | 34.50 |
| 95,000 | 13,694 | 9,681 | 23,375 | 24.60 | 20.50 | 14.00 | 34.50 |
| 100,000 | 14,719 | 10,381 | 25,100 | 25.10 | 20.50 | 14.95 | 35.45 |
| 105,000 | 15,744 | 11,128 | 26,872 | 25.59 | 20.50 | 16.00 | 36.50 |
| 110,000 | 16,769 | 11,928 | 28,697 | 26.09 | 20.78 | 16.00 | 36.78 |
| 115,000 | 17,808 | 12,728 | 30,536 | 26.55 | 26.00 | 16.00 | 42.00 |
| 120,000 | 19,108 | 13,528 | 32,636 | 27.20 | 26.00 | 16.00 | 42.00 |
| 125,000 | 20,408 | 14,328 | 34,736 | 27.79 | 26.00 | 16.00 | 42.00 |
| 130,000 | 21,708 | 15,128 | 36,836 | 28.34 | 26.00 | 16.00 | 42.00 |
| 140,000 | 24,308 | 16,728 | 41,036 | 29.31 | 26.00 | 16.00 | 42.00 |
| 150,000 | 26,908 | 18,328 | 45,236 | 30.16 | 26.00 | 16.00 | 42.00 |
| 160,000 | 29,508 | 19,928 | 49,436 | 30.90 | 26.00 | 16.00 | 42.00 |
| 170,000 | 32,108 | 21,528 | 53,636 | 31.55 | 26.70 | 16.00 | 42.70 |
| 180,000 | 34,778 | 23,128 | 57,906 | 32.17 | 29.31 | 16.00 | 45.31 |
| 190,000 | 37,708 | 24,728 | 62,436 | 32.86 | 29.31 | 19.48 | 48.79 |
| 200,000 | 40,639 | 26,676 | 67,315 | 33.66 | 29.31 | 19.50 | 48.81 |
| 250,000 | 55,291 | 36,426 | 91,717 | 36.69 | 32.75 | 19.50 | 52.25 |
| 300,000 | 71,665 | 46,176 | 117,841 | 39.28 | 33.00 | 19.50 | 52.50 |
| 350,000 | 88,165 | 55,926 | 144,091 | 41.17 | 33.00 | 19.50 | 52.50 |
| 400,000 | 104,665 | 65,676 | 170,341 | 42.59 | 33.00 | 19.50 | 52.50 |
Marginal rate applies on each dollar of additional income.
Federal
- Basic personal credit of $2,339 (gradually reduced when income is greater than $177,882, up to a minimum credit of $2,108).
- Indexation rate of 2.7%.
New Brunswick
- This table does not take into account the low-income tax reduction.
- Basic personal credit of $1,259.
- Indexation rate of 2.7%.
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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