New Brunswick Personal Marginal Income Tax Rates 2025

Understanding New Brunswick’s income tax system is essential for effective financial planning. The province follows a progressive tax structure, meaning different portions of income are taxed at increasing rates. New Brunswick’s tax brackets and basic personal amount (BPA) are adjusted annually to reflect inflation, ensuring that tax thresholds remain up to date.

For 2025, the New Brunswick BPA has increased to $13,396, while tax bracket thresholds have been adjusted by 2.7% in line with federal indexation. The federal BPA ranges from $14,538 to $16,129, depending on income level. New Brunswick’s provincial tax rates start at 9.40% for lower incomes and increase to 19.50% for the highest earners.

When combined with federal tax rates, New Brunswick’s marginal tax rates can reach 52.50% for the highest income levels. Understanding these tax brackets helps taxpayers estimate their tax liability, maximize deductions, and optimize financial planning. Use our New Brunswick Tax Calculator to quickly and accurately estimate your taxes based on the latest federal and provincial rates.

2025 Federal and New Brunswick Tax Brackets and Tax Rates


PaycheckGuru.com - New Brunswick Personal Income Tax Brackets and Tax Rates - 2025
2025 Taxable Income
New Brunswick Tax Rate 2025
$0 - $51,306
9.40%
$51,307 - $102,614
14.00%
$102,615 - $190,060
16.00%
$190,061 -
19.50%

Paycheckguru.com - Combined Federal & New Brunswick Tax Brackets and Tax Rates
Taxable Income
New Brunswick Marginal Tax Rates 2025
$0 - $51,306
24.40%
$51,307 - $57,375
29.00%
$57,376 - $102,614
34.50%
$102,615 - $114,750
36.50%
$114,751 - $177,882
42.00%
$177,883 - $190,060
45.32%
$190,061 - $253,414
48.82%
$253,415 - ∞
52.50%


Paycheckguru.com - New Brunswick Basic Personal Amount (2025)
2025
Tax Rate
$13,396
9.40%

Paycheckguru.com - Federal Basic Personal Amount (2025)
Minimum
Maximum
Tax Rate
$14,538
$16,129
15.00%

2024 Federal and New Brunswick Tax Brackets and Tax Rates


PaycheckGuru.com - New Brunswick Personal Income Tax Brackets and Tax Rates - 2024
2024 Taxable Income
New Brunswick Tax Rate 2024
$0 - $49,958
9.40%
$49,959 - $99,916
14.00%
$99,917 - $185,064
16.00%
$185,065 -
19.50%

Paycheckguru.com - Combined Federal & New Brunswick Tax Brackets and Tax Rates
Taxable Income
New Brunswick Marginal Tax Rates 2024
$0 - $49,958
24.40%
$49,959 - $55,867
29.00%
$55,868 - $99,916
34.50%
$99,917 - $111,733
36.50%
$111,734 - $173,205
42.00%
$173,206 - $185,064
45.32%
$185,065 - $246,752
48.82%
$246,753 - ∞
52.50%


Paycheckguru.com - New Brunswick Basic Personal Amount (2024)
2024
Tax Rate
$13,044
9.40%

Paycheckguru.com - Federal Basic Personal Amount (2024)
Minimum
Maximum
Tax Rate
$14,156
$15,705
15.00%