New Brunswick’s personal income tax is administered and collected by the federal government through the Canada Revenue Agency. New Brunswick personal income tax rates and bracket structure are applied to federally-defined New Brunswick taxable income.
The New Brunswick tax brackets and personal amount have been increased for 2023 by an indexation factor of 1.063.
The New Brunswick Basic Personal Amount has also been increased to $12,458 for 2023.
There are 5 tax brackets in New Brunswick and 5 corresponding tax rates. The lowest rate is 9.40% and the highest rate is 19.50%. The highest provincial rate is applied above $176,757, however, the federal rate is increased further above this income level. The combined federal and provincial marginal tax rate is 52.50%, which is paid on the income above $235,676.
There are both refundable and non-refundable tax credits available, which can reduce the New Brunswick income tax you owe. For full list of the available tax credits and amounts, visit the Government of New Brunswick website.
2023 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2023 Taxable income | New Brunswick Tax rate 2023 |
|---|
| $0 - $47,715 | 9.40% |
| $47,716 - $95,431 | 14.00% |
| $95,432 - $176,756 | 16.00% |
| $176,757 - | 19.50% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2023 |
|---|
| $0 - $47,715 | 24.40% |
| $47,716 - $53,359 | 29.00% |
| $53,360 - $95,431 | 34.50% |
| $95,432 - $106,717 | 36.50% |
| $106,718 - $165,430 | 42.00% |
| $165,431 - $176,756 | 45.32% |
| $176,757 - $235,675 | 48.82% |
| $235,676 - | 52.50% |
| New Brunswick Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $12,458 | 9.40% |
| Federal Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $15,000 | 15.00% |
Are the tax tables too complicated? Estimate your taxes here
Compare tax brackets with other provinces
2022 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2022 Taxable income | New Brunswick Tax rate 2022 |
|---|
| $0 - $44,887 | 9.40% |
| $44,888 - $89,775 | 14.82% |
| $89,776 - $145,955 | 16.52% |
| $145,956 - $166,280 | 17.84% |
| $166,281 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2022 |
|---|
| $0 - $44,887 | 24.40% |
| $44,888 - $50,197 | 29.82% |
| $50,198 - $89,775 | 35.32% |
| $89,776 - $100,392 | 37.02% |
| $100,393 - $145,955 | 42.52% |
| $145,956 - $155,625 | 43.84% |
| $155,626 - $166,280 | 47.22% |
| $166,281 - $221,708 | 49.68% |
| $221,709 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $10,817 | 9.40% |
| Federal Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $14,398 | 15.00% |
2021 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2021 Taxable income | New Brunswick Tax rate 2021 |
|---|
| $0 - $43,835 | 9.68% |
| $43,836 - $87,671 | 14.82% |
| $87,672 - $142,534 | 16.52% |
| $142,535 - $162,383 | 17.84% |
| $162,384 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2021 |
|---|
| $0 - $43,835 | 24.68% |
| $43,836 - $49,019 | 29.82% |
| $49,020 - $87,671 | 35.32% |
| $87,672 - $98,039 | 37.02% |
| $98,040 - $142,534 | 42.52% |
| $142,535 - $151,977 | 43.84% |
| $151,978 - $162,383 | 47.16% |
| $162,384 - $216,510 | 49.62% |
| $216,511 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $10,564 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $12,421 | 15.00% |
2020 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2020 Taxable income | New Brunswick Tax rate 2020 |
|---|
| $0 - $43,401 | 9.68% |
| $43,402 - $86,803 | 14.82% |
| $86,804 - $141,122 | 16.52% |
| $141,123 - $160,776 | 17.84% |
| $160,777 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2020 |
|---|
| $0 - $43,401 | 24.68% |
| $43,402 - $48,535 | 29.82% |
| $48,536 - $86,803 | 35.32% |
| $86,804 - $97,069 | 37.02% |
| $97,070 - $141,122 | 42.52% |
| $141,123 - $150,473 | 43.84% |
| $150,474 - $160,776 | 46.84% |
| $160,777 - $214,368 | 49.30% |
| $214,369 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $10,459 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $12,298 | 15.00% |
2019 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2019 Taxable income | New Brunswick Tax rate 2019 |
|---|
| $0 - $42,591 | 9.68% |
| $42,592 - $85,183 | 14.82% |
| $85,184 - $138,490 | 16.52% |
| $138,491 - $157,777 | 17.84% |
| $157,778 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2019 |
|---|
| $0 - $42,591 | 24.68% |
| $42,592 - $47,629 | 29.82% |
| $47,630 - $85,183 | 35.32% |
| $85,184 - $95,258 | 37.02% |
| $95,259 - $138,490 | 42.52% |
| $138,491 - $147,666 | 43.84% |
| $147,667 - $157,777 | 46.84% |
| $157,778 - $210,370 | 49.30% |
| $210,371 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2019 | Tax rate |
|---|
| $10,264 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2019 | Tax rate |
|---|
| $12,069 | 15.00% |
2018 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2018 Taxable income | New Brunswick Tax rate 2018 |
|---|
| $0 - $41,675 | 9.68% |
| $41,676 - $83,351 | 14.82% |
| $83,352 - $135,510 | 16.52% |
| $135,511 - $154,382 | 17.84% |
| $154,383 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2018 |
|---|
| $0 - $41,675 | 24.68% |
| $41,676 - $46,605 | 29.82% |
| $46,606 - $83,351 | 35.32% |
| $83,352 - $93,208 | 37.02% |
| $93,209 - $135,510 | 42.52% |
| $135,511 - $144,489 | 43.84% |
| $144,490 - $154,382 | 46.84% |
| $154,383 - $205,842 | 49.30% |
| $205,843 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2018 | Tax rate |
|---|
| $10,043 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2018 | Tax rate |
|---|
| $11,810 | 15.00% |
2017 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2017 Taxable income | New Brunswick Tax rate 2017 |
|---|
| $0 - $41,059 | 9.68% |
| $41,060 - $82,119 | 14.82% |
| $82,120 - $133,507 | 16.52% |
| $133,508 - $152,100 | 17.84% |
| $152,101 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2017 |
|---|
| $0 - $41,059 | 24.68% |
| $41,060 - $45,916 | 29.82% |
| $45,917 - $82,119 | 35.32% |
| $82,120 - $91,831 | 37.02% |
| $91,832 - $133,507 | 42.52% |
| $133,508 - $142,353 | 43.84% |
| $142,354 - $152,100 | 46.84% |
| $152,101 - $202,800 | 49.30% |
| $202,801 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2017 | Tax rate |
|---|
| $9,895 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2017 | Tax rate |
|---|
| $11,635 | 15.00% |
2016 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2016 Taxable income | New Brunswick Tax rate 2016 |
|---|
| $0 - $40,492 | 9.68% |
| $40,493 - $80,985 | 14.82% |
| $80,986 - $131,664 | 16.52% |
| $131,665 - $150,000 | 17.84% |
| $150,001 - | 20.30% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2016 |
|---|
| $0 - $40,492 | 24.68% |
| $40,493 - $45,282 | 29.82% |
| $45,283 - $80,985 | 35.32% |
| $80,986 - $90,563 | 37.02% |
| $90,564 - $131,664 | 42.52% |
| $131,665 - $140,388 | 43.84% |
| $140,389 - $150,000 | 46.84% |
| $150,001 - $200,000 | 49.30% |
| $200,001 - | 53.30% |
| New Brunswick Basic Personal Amount |
|---|
| 2016 | Tax rate |
|---|
| $9,758 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2016 | Tax rate |
|---|
| $11,474 | 15.00% |
2015 New Brunswick Income Tax Rates
| New Brunswick Personal Income Tax Brackets and Tax Rates |
|---|
| 2015 Taxable income | New Brunswick Tax rate 2015 |
|---|
| $0 - $39,973 | 9.68% |
| $39,974 - $79,946 | 14.82% |
| $79,947 - $129,975 | 16.52% |
| $129,976 - $149,999 | 17.84% |
| $150,000 - $250,000 | 21.00% |
| $250,001 - | 25.75% |
| Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|---|
| Taxable income | New Brunswick Marginal Tax Rates 2015 |
|---|
| $0 - $39,973 | 24.68% |
| $39,974 - $44,701 | 29.82% |
| $44,702 - $79,946 | 36.82% |
| $79,947 - $89,401 | 38.52% |
| $89,402 - $129,975 | 42.52% |
| $129,976 - $138,586 | 43.84% |
| $138,587 - $149,999 | 46.84% |
| $150,000 - $250,000 | 50.00% |
| $250,001 - | 54.75% |
| New Brunswick Basic Personal Amount |
|---|
| 2015 | Tax rate |
|---|
| $9,633 | 9.68% |
| Federal Basic Personal Amount |
|---|
| 2015 | Tax rate |
|---|
| $11,327 | 15.00% |
