New Brunswick Income Tax: Brackets, Rates and the Low-Income Reduction

New Brunswick has four provincial tax brackets, a basic personal amount of $13,664 and a low-income tax reduction that removes some or all provincial tax for lower earners. Residents file one return with the CRA and work out their New Brunswick tax and credits on Form NB428. This page covers the brackets, the combined federal and NB rates, the reduction and what they add up to at several salaries. For how brackets work in general, see tax brackets in Canada; for every province, the income tax by province hub.

New Brunswick tax brackets

Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.

The first threshold is 2.0% higher than in 2025, when it was $51,306, because New Brunswick indexes its brackets each year.

Combined federal and New Brunswick marginal rates

A marginal rate is the tax on your next dollar of income. Adding the federal and New Brunswick bracket rates for each slice of income gives:

Combined marginal rate = federal rate + New Brunswick rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency.

The top combined rate is 52.5%: the federal 33% above $258,482 plus New Brunswick’s 19.5% above $193,861. The table adds bracket rates only. While the low-income tax reduction below is being phased out, it adds 3 percentage points to the marginal rate, and at high incomes the federal basic personal amount also shrinks (how the federal amount works). The marginal tax rate calculator works out the rate for a specific income.

Basic personal amount and other NB credits

New Brunswick’s basic personal amount for 2026 is $13,664, against the federal $16,452. It is a non-refundable credit at the lowest NB rate, worth $1,284 of New Brunswick tax (13,664 × 9.4%).

Most other New Brunswick credits mirror federal ones with their own amounts. Two that stand out on CRA’s New Brunswick tax information page for the 2025 return:

• Volunteer firefighters and search and rescue volunteers: anyone who claimed the federal amount for either enters $5,000 on Form NB428.
• Seniors’ home renovation tax credit (Schedule 12): for someone who, at the end of the year, was a New Brunswick resident; was 65 or older, or lived (or expected to live) with a family member who was; and paid, or had someone pay, eligible expenses for improvements to their principal residence or its land. The claim is the lesser of $10,000 and those expenses, reduced by any government assistance (other than tax credits) related to them.

The low-income tax reduction

New Brunswick’s low-income tax reduction is up to $818 for 2026, reduced by 3% of adjusted family income above $22,358, so it reaches zero at about $49,625. Adjusted family income is worked out on Form NB428 from your return and your spouse’s or common-law partner’s.

• You can claim it if you were a resident of New Brunswick on December 31.
• The maximum is higher for someone who had a spouse or common-law partner on December 31, or who claimed an amount for an eligible dependant.
• A couple decides which partner claims it; the other partner can claim any unused amount on their own Form NB428.
• For a resident who died in the year, it can be claimed on the final return, or on the surviving spouse’s or common-law partner’s return.

The tax figures below include the reduction wherever it applies.

Tax on sample salaries in New Brunswick

Income tax for a single person whose only income is employment income, claiming the basic personal amounts, the Canada employment amount and the CPP and EI credits, plus the New Brunswick low-income tax reduction where it applies, with the enhanced CPP contributions (the first additional contribution and CPP2) deducted from income, as on the return, for 2026:

The share of income is total income tax divided by gross employment income. It stays well below the marginal rate because the lower brackets and the credits apply first.

Sales tax and provincial benefits

Sales tax is separate from income tax: New Brunswick charges HST of 15%, covered in New Brunswick sales tax. Filing a return also keeps provincial payments coming that the CRA pays for New Brunswick: the New Brunswick harmonized sales tax credit, paid with the federal GST/HST credit (now the Canada Groceries and Essentials Benefit), and the New Brunswick child tax benefit, paid with the Canada child benefit.

To compare New Brunswick with its neighbours, see Nova Scotia, Prince Edward Island and Newfoundland and Labrador income tax, or provinces ranked by income tax.