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

  1. Basic personal credit of $2,339 (gradually reduced when income is greater than $177,882, up to a minimum credit of $2,108).
  2. Indexation rate of 2.7%.

New Brunswick

  1. This table does not take into account the low-income tax reduction.
  2. Basic personal credit of $1,259.
  3. Indexation rate of 2.7%.
2026 Individual Taxation | New Brunswick

2026 Individual Taxation | New Brunswick

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3- New Brunswick

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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 16,1291, 2, 3 10,4994 Disabled dependant aged 18
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Table I3 – Marginal Rates – N.B. 2025

1 Rates applicable to actual dividends received (not grossed up).
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Table I4 – Tax Brackets – New Brunswick

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