New Brunswick Income Tax Calculator 2026

New Brunswick's 2026 income tax has four brackets: 9.40% on the first $50,957, 14% from $50,957 to $101,914, 16% from $101,914 to $188,765, and 19.50% on income above $188,765. The provincial basic personal amount is $12,707. New Brunswick does not apply a surtax.

New Brunswick's top rate of 19.5% is high relative to the national average. Combined with the 33% federal top rate, New Brunswick residents earning above the federal top bracket threshold face a combined marginal rate of approximately 52.5%. For workers in the $55,000–$100,000 range — a common income band in Fredericton and Moncton — the combined marginal rate is typically 40–43%.

New Brunswick introduced meaningful tax reforms in recent years, including a reduction in the number of brackets from five to four. The current structure aims to reduce the marginal rate jump in the lower-middle income range. The province also harmonized its sales tax with the federal GST (HST at 15%), which affects the overall provincial tax burden but is separate from income tax.