Tax Summary
Rate Breakdown
RRSP Optimization
Your 2026 RRSP impact at New Brunswick marginal rates.
New Brunswick 2026 Provincial Tax Brackets
| Taxable Income | NB Rate |
|---|---|
| $0 – $44,887 | 9.4% |
| $44,887 – $89,775 | 14% |
| $89,775 – $145,955 | 16% |
| Over $145,955 | 19.5% |
NB BPA: $12,458 · No surtax · Top combined rate: ~52.5%
New Brunswick Income Tax — FAQ
Common questions about New Brunswick's 2026 provincial income tax.
What are New Brunswick's 2026 income tax brackets?
New Brunswick uses four provincial tax brackets: 9.4% on the first $44,887; 14% on $44,887–$89,775; 16% on $89,775–$145,955; and 19.5% on income over $145,955. New Brunswick's four-bracket system provides a moderate progressive structure, with a top provincial rate of 19.5% — the second-highest among Atlantic provinces.
What is New Brunswick's basic personal amount for 2026?
The 2026 New Brunswick basic personal amount is $12,458. This non-refundable tax credit reduces New Brunswick provincial tax by approximately $1,171 (9.4% × $12,458). Combined with the federal BPA of $15,705, residents benefit from a reduction in both federal and provincial taxes at lower income levels.
How does New Brunswick compare to Nova Scotia for income taxes?
New Brunswick has a lower top combined rate (~52.5%) than Nova Scotia (~54%). NB's BPA of $12,458 is also considerably more generous than Nova Scotia's $8,481 — the lowest in Canada. For lower and middle incomes, New Brunswick is generally more tax-friendly than Nova Scotia. However, Nova Scotia's lowest bracket rate (8.79%) is slightly lower than NB's (9.4%), making NS marginally better at very low income levels. Full comparison →