New Brunswick Tax Brackets and Personal Marginal Income Tax Rates 2019

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 2019 by an indexation factor of 1.022.

The New Brunswick Basic Personal Amount has also been increased to $10,264 for 2019.

There are 5 tax brackets in New Brunswick and 5 corresponding tax rates. The lowest rate is 9.68% and the highest rate is 20.30%. The highest provincial rate is applied above $157,778, however, the federal rate is increased further above this income level. The combined federal and provincial marginal tax rate is 53.30%, which is paid on the income above $210,371.

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.

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%