2026 tax year · CRA rates, updated July 2026
New Brunswick tax brackets 2026
Every provincial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in New Brunswick.
Provincial rates
9.4%–19.5%
4 brackets
Basic personal amount
$13,664
provincial, 2026
Marginal rate at $100k
34.5%
federal + provincial
Top combined rate
52.5%
over $258,482
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $52,333 | 9.4% | $4,919 |
| $52,333 – $104,666 | 14% | $12,246 |
| $104,666 – $193,861 | 16% | $26,517 |
| Over $193,861 | 19.5% | — |
Tax before credits. "Tax at the top" is the total tax on all the brackets below that point.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $52,333 | 23.4% |
| $52,333 – $58,523 | 28% |
| $58,523 – $104,666 | 34.5% |
| $104,666 – $117,045 | 36.5% |
| $117,045 – $181,440 | 42% |
| $181,440 – $193,861 | 45% |
| $193,861 – $258,482 | 48.5% |
| Over $258,482 | 52.5% |
The rate on the next dollar of ordinary income such as salary. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
What's different in New Brunswick
New Brunswick has four provincial brackets, from 9.4% to 19.5%.
- Rates of 9.4% up to $52,333, 14% up to $104,666, 16% up to $193,861 and 19.5% above.
- The basic personal amount is $13,664.
- A 20% credit (up to $2,000) applies to labour-sponsored fund shares bought through payroll.
Example: tax on $75,000 in New Brunswick
On a $75,000 salary in New Brunswick, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
New Brunswick
- 9.4% on $52,333 = $4,919.30
- 14% on $21,940 = $3,071.60
$7,990.90 before credits → $6,270.40 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $8,258.60 after credits.
Total income tax: $14,529.00, an average rate of 19.4%, even though the top slice is taxed at 33.1% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the New Brunswick tax brackets for 2026?
9.4% on the first $52,333, 14% from $52,333 to $104,666, 16% from $104,666 to $193,861, 19.5% over $193,861 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in New Brunswick?
34.5% combined: 20.5% federal and 14% provincial. That is the rate on the next dollar of salary; the average rate on $100,000 is 23.0%.
What is the top tax rate in New Brunswick?
52.5% on taxable income over $258,482, combining the top federal rate of 33% and the top provincial rate of 19.5%.
What is the basic personal amount in New Brunswick for 2026?
$13,664 for provincial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in New Brunswick pays no income tax up to about $14,500 of salary and no provincial tax up to about $14,500.