New Brunswick

Tax table 2019

 

This document is up to date as of August 1, 2019 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
140
$
0
71
168
265
$

71
168
405
%
0.00
0.65
1.40
3.11
%
0.00
0.00
13.97
15.00
%
7.13
9.68
9.68
9.68
%
7.13
9.68
24.68
24.68
14,000
15,000
16,000
17,000
290
440
590
740
362
458
555
652
651
898
1,145
1,392
4.65
5.99
7.16
8.19
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
18,000
19,000
20,000
21,000
890
1,040
1,190
1,340
749
846
942
1,039
1,639
1,885
2,132
2,379
9.10
9.92
10.66
11.33
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
22,000
23,000
24,000
25,000
1,490
1,640
1,790
1,940
1,136
1,233
1,330
1,426
2,626
2,873
3,119
3,366
11.94
12.49
13.00
13.46
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
26,000
27,000
28,000
29,000
2,090
2,240
2,390
2,540
1,523
1,620
1,717
1,814
3,613
3,860
4,107
4,353
13.90
14.30
14.67
15.01
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
30,000
31,000
32,000
33,000
2,690
2,840
3,990
3,140
1,910
2,007
2,104
2,201
4,600
4,847
5,094
5,341
15.33
15.64
15.92
16.18
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
34,000
35,000
36,000
37,000
3,290
3,440
3,590
3,740
2,298
2,394
2,491
2,588
5,587
5,834
6,081
6,328
16.43
16.67
16.89
17.10
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
38,000
39,000
40,000
41,000
3,890
4,040
4,190
4,340
2,685
2,782
2,878
2,975
6,575
6,821
7,068
7,315
17.30
17.49
17.67
17.84
15.00
15.00
15.00
15.00
9.68
9.68
9.68
9.68
24.68
24.68
24.68
24.68
42,000
43,000
44,000
45,000
4,490
4,640
4,790
4,940
3,072
3,190
3,338
3,486
7,562
7,829
8,128
8,426
18.00
18.21
18.47
18.72
15.00
15.00
15.00
15.00
11.78
14.82
14.82
14.82
26.78
29.82
29.82
29.82
46,000
47,000
48,000
49,000
5,090
5,240
5,410
5,615
3,634
3,783
3,931
4,079
8,724
9,022
9,341
9,694
18.97
19.20
19.46
19.78
15.00
17.04
20.50
20.50
14.82
14.82
14.82
14.82
29.82
31.86
35.32
35.32
50,000
51,000
52,000
53,000
5,820
6,025
6,330
6,435
4,227
4,375
4,524
4,672
10,047
10,400
10,754
11,107
20.09
20.39
20.68
20.96
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
6,640
6,845
7,050
7,255
4,820
4,968
5,116
5,265
11,460
11,813
12,166
12,520
21.22
21.48
21.73
21.96
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
7,460
7,665
7,870
8,075
5,413
5,561
5,709
5,857
12,873
13,226
13,579
13,932
22.19
22.42
22.63
22.84
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
8,280
8,485
8,690
8,895
6,006
6,154
6,302
6,450
14,286
14,639
14,992
15,345
23.04
23.24
23.43
23.61
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
9,100
9,305
9,510
9,715
6,598
6,747
6,895
7,043
15,698
16,052
16,405
16,758
23.79
23.96
24.12
24.29
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
9,920
10,125
10,330
10,535
7,191
7,339
7,488
7,636
17,111
17,464
17,818
18,171
24.44
24.60
24.75
24.89
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
10,740
10,945
11,970
12,995
7,784
7,932
8,673
9,414
18,524
18,877
20,643
22,409
25.03
25.17
25.80
26.36
20.50
20.50
20.50
20.50
14.82
14.82
15.38
16.46
35.32
35.32
35.32
36.96
90,000
95,000
100,000
105,000
14,020
15,045
16,331
17,631
10,237
11,063
11,889
12,715
24,257
26,108
28,220
30,346
26.95
27.48
28.22
28.90
20.50
25.75
26.00
26.00
16.52
16.52
16.52
16.52
37.02
42.24
42.52
42.52
110,000
115,000
120,000
125,000
18,931
20,231
21,531
22,831
13,541
14,367
15,193
16,019
32,472
34,598
36,724
38,850
29.52
30.09
30.60
31.08
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
24,131
26,731
29,401
32,301
16,845
18,517
20,301
22,140
40,976
45,248
49,702
54,440
31.52
32.32
33.13
34.03
26.00
26.70
29.00
29.00
16.72
17.84
18.39
20.30
42.72
44.54
47.39
49.30
170,000
180,000
190,000
200,000
35,201
38,101
41,001
44,901
24,170
26,200
28,230
30,260
59,370
64,300
69,230
74,160
34.92
35.72
36.44
37.08
29.00
29.00
29.00
32.17
20.30
20.30
20.30
20.30
49.30
49.30
49.30
52.47
250,000
300,000
350,000
400,000
59,986
76,486
92,986
109,486
40,410
50,560
60,710
70,860
100,396
127,046
153,696
180,346
40.16
42.35
43.91
45.09
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
1) Basic personal credit of $1,810.
2) Indexation rate of 2.2%.

New Brunswick
1) This table does not take into account the low income tax reduction.
2) Basic personal credit of $994.
3) Indexation rate of 2.2%.

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