New Brunswick Personal Marginal Income Tax Rates

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 2018 by an indexation factor of 1.015.

The New Brunswick Basic Personal Amount has also been increased to $10,043 for 2018.

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 $154,383, 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 $205,843.

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.

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%