New Brunswick

Tax table 2021

This document is up to date as of August 1, 2021 and reflects the status of legislation, including proposed amendments at this date.

Taxable Income Tax Effective Rate Marginal Rate
Federal New-Brunswick Total Federal New-Brunswick Total
$
10,000
11,000
12,000
13,000
$
0
0
0
0
$
0
41
135
229
$

41
135
229
%
0.00
0.37
1.13
1.76
%
0.00
0.00
0.00
2.88
%
4.10
9.40
9.40
9.40
%
4.10
9.40
9.40
12.28
14,000
15,000
16,000
17,000
29
179
329
479
323
417
511
605
352
596
840
1,084
2.51
3.97
5.25
6.38
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
18,000
19,000
20,000
21,000
629
779
929
1 079
699
793
887
981
1,328
1,572
1,816
2,060
7.38
8.27
9.08
9.81
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
22,000
23,000
24,000
25,000
1,229
1,379
1,529
1,679
1,075
1,169
1,263
1,357
2,304
2,548
2,792
3,036
10.47
11.08
11.63
12.14
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
26,000
27,000
28,000
29,000
1,829
1,979
2,129
2,279
1,451
1,545
1,639
1,733
3,280
3,524
3,768
4,012
12.61
13.05
13.46
13.83
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
30,000
31,000
32,000
33,000
2,429
2,579
2,729
2,879
1,827
1,921
2,015
2,109
4,256
4,500
4,744
4,988
14.19
14.52
14.82
15.11
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
34,000
35,000
36,000
37,000
3,029
3,179
3,329
3,479
2,203
2,297
2,391
2,485
5,232
5,476
5,720
5,964
15.39
15.65
15.89
16.12
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
38,000
39,000
40,000
41,000
3,629
3,779
3,929
4,079
2,579
2,673
2,767
2,861
6,208
6,452
6,696
6,940
16.34
16.54
16.74
16.93
15.00
15.00
15.00
15.00
9.40
9.40
9.40
9.40
24.40
24.40
24.40
24.40
42,000
43,000
44,000
45,000
4,229
4,379
4,529
4,679
2,955
3,049
3,152
3,300
7,184
7,428
7,681
7,979
17.10
17.27
17.46
17.73
15.00
15.00
15.00
15.00
9.40
10.29
14.82
14.82
24.40
25.29
29.82
29.82
46,000
47,000
48,000
49,000
4,829
4,979
5,129
5,279
3,448
3,597
3,745
3,893
8,277
8,575
8,874
9,172
17.99
18.25
18.49
18.72
15.00
15.00
15.00
20.45
14.82
14.82
14.82
14.82
29.82
29.82
29.82
35.27
50,000
51,000
52,000
53,000
5,483
5,688
5,893
6,098
4,041
4,189
4,338
4,486
9,524
9,877
10,230
10,583
19.05
19.37
19.67
19.97
20.50
20.50
20.50
20.50
14.82
14.82
14.82
14.82
35.32
35.32
35.32
35.32
54,000
55,000
56,000
57,000
6,303
6,508
6,713
6,918
4,634
4,782
4,930
5,079
10,937
11,290
11,643
11,996
20.25
20.53
20.79
21.05
20.50
20.50
20.50
20.50
14.82
14.82
14.82
14.82
35.32
35.32
35.32
35.32
58,000
59,000
60,000
61,000
7,123
7,328
7,533
7,738
5,227
5,375
5,523
5,671
12,349
12,703
13,056
13,409
21.29
21.53
21.76
21.98
20.50
20.50
20.50
20.50
14.82
14.82
14.82
14.82
35.32
35.32
35.32
35.32
62,000
63,000
64,000
65,000
7,943
8,148
8,353
8,558
5,820
5,968
6,116
6,264
13,762
14,115
14,469
14,822
22.20
22.41
22.61
22.80
20.50
20.50
20.50
20.50
14.82
14.82
14.82
14.82
35.32
35.32
35.32
35.32
66,000
67,000
68,000
69,000
8,763
8,968
9,173
9,378
6,412
6,561
6,709
6,857
15,175
15,528
15,881
16,235
22.99
23.18
23.36
23.53
20.50
20.50
20.50
20.50
14.82
14.82
14.82
14.82
35.32
35.32
35.32
35.32
70,000
71,000
72,000
73,000
9,583
9,788
9,993
10,198
7,005
7,153
7,302
7,450
16,588
16,941
17,294
17,647
23.70
23.86
24.02
24.17
20.50
20.50
20.50
20.50
14.82
14.82
14.82
14.82
35.32
35.32
35.32
35.32
74,000
75,000
80,000
85,000
10,403
10,608
11,633
12,658
7,598
7,746
8,487
9,228
18,001
18,354
20,120
21,886
24.33
24.47
25.15
25.75
20.50
20.50
20.50
20.50
14.82
14.82
14.82
15.61
35.32
35.32
35.32
36.11
90,000
95,000
100,000
105,000
13,683
14,708
15,841
17,141
10,009
10,835
11,661
12,487
23,691
25,542
27,501
29,627
26.32
26.89
27.50
28.22
20.50
22.66
26.00
26.00
16.52
16.52
16.52
16.52
37.02
39.18
42.52
42.52
110,000
115,000
120,000
125,000
18,441
19,741
21,041
22,341
13,313
14,139
14,965
15,791
31,753
33,879
36,005
38,131
28.87
29.46
30.00
30.51
26.00
26.00
26.00
26.00
16.52
16.52
16.52
16.52
42.52
42.52
42.52
42.52
130,000
140,000
150,000
160,000
23,641
26,241
28,841
31,707
16,617
18,269
20,019
21,803
40,257
44,509
48,860
53,510
30.97
31.79
32.57
33.44
26.00
26.00
28.67
29.32
16.52
17.51
17.84
19.71
42.52
43.51
46.51
49.03
170,000
180,000
190,000
200,000
34,639
37,572
40,504
43,436
23,775
25,805
27,835
29,865
58,414
63,376
68,338
73,301
34.36
35.21
35.97
36.65
29.32
29.32
29.32
31.79
20.30
20.30
20.30
20.30
49.62
49.62
49.62
52.09
250,000
300,000
350,000
400,000
59,329
75,829
92,329
108,829
40,015
50,165
60,315
70,465
99,343
125,993
152,643
179,293
39.74
42.00
43.61
44.82
33.00
33.00
33.00
33.00
20.30
20.30
20.30
20.30
53.30
53.30
53.30
53.30

Marginal rate applies on each dollar of additional income.

Federal
c personal credit of $2,071 (gradually reduced when income is greater than $151,978, minimum of $1,863).
2) Indexation rate of 1 %.

New Brunswick
1) This table does not take into account the low income tax reduction.
2) Basic personal credit of $993.
3) Indexation rate of 1%.

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