New Brunswick Income Tax Calculator 2026 — 4 Brackets + Federal

Calculate 2026 New Brunswick provincial income tax (9.4%–19.5%) plus federal tax, CPP 5.95%, EI 1.66%. BPA $13,044. NB vs Nova Scotia vs PEI comparison.

C$
= C$5,833 / month
Common salaries:
C$0
NB Provincial Tax (2026)
C$0
Federal Income Tax
C$0
Total Deductions
C$0
Annual Take-Home

New Brunswick Tax Calculation Breakdown (2026)

NB Provincial Tax Bracket Detail

BracketRateIncome TaxedTax

New Brunswick Income Tax 2026 — Provincial + Federal

New Brunswick residents pay provincial income tax on top of federal income tax. The NB BPA of $13,044 provides a credit of $1,226. Combined federal + provincial marginal rates in NB range from approximately 24.4% at lower income levels to 52.5% at the very top (33% federal + 19.5% provincial) above $246,752 when federal rate is considered. The NB top provincial rate kicks in at $185,064 — a relatively low threshold compared to other provinces.

Calculation Formula

CPP = (min(Gross, $73,200) − $3,500) × 5.95%
EI = min(Gross, $65,700) × 1.66% (employment only)
Net Income = Gross − CPP − EI
NB Tax = Apply 9.4% / 14% / 16% / 19.5% brackets to Net Income
NB Basic Credit = $13,044 × 9.4% = $1,226
NB Provincial Tax = max(0, NB Tax − $1,226)
Federal Tax = Federal brackets minus federal BPA credit ($16,129 × 15% = $2,419)

Example: Single, C$70,000, employment income

CPP: ($70,000 min $73,200 − $3,500) × 5.95% = $3,956 | EI: $65,700 × 1.66% = $1,091
Net Income: $70,000 − $3,956 − $1,091 = $64,953
NB bracket tax: 9.4% × $49,958 + 14% × $14,995 = $6,795
NB BPA Credit: $1,226 | NB Provincial Tax: $5,569
Federal tax: ~$9,820 (after BPA credit)
Total: $5,569 + $9,820 + $3,956 + $1,091 = $20,436 | Effective: 29.2%
Extended

NB vs NS vs PEI Income Tax Comparison

How New Brunswick's provincial tax compares to Nova Scotia and Prince Edward Island

New Brunswick, Nova Scotia, and Prince Edward Island are Atlantic Canada's three English-speaking provinces. Here's how provincial income tax compares across them at your income level. Federal tax is the same in all three.

ProvinceTop RateProvincial TaxFederal TaxCPP + EITake-Home

NB Combined Federal + Provincial Marginal Rates

Income RangeNB ProvincialFederalCombined Marginal Rate

NS comparison uses 2026 brackets: 8.79% to $29,590, 14.95% to $59,180, 16.67% to $93,000, 17.5% to $150,000, 21% above. NS BPA: $8,481. PEI uses: 9.65% to $32,656, 13.63% to $64,313, 16.65% to $105,000, 18% to $140,000, 18.75% above. PEI BPA: $12,000 (approx).

Frequently Asked Questions

What are New Brunswick's income tax brackets for 2026?
New Brunswick has 4 provincial income tax brackets for 2026: 9.4% on the first $49,958, 14% on income from $49,958 to $99,916, 16% on income from $99,916 to $185,064, and 19.5% on all income above $185,064. The New Brunswick Basic Personal Amount (BPA) is $13,044, which provides a provincial tax credit at the 9.4% rate.
How does New Brunswick's 19.5% top rate compare to Nova Scotia and PEI?
New Brunswick's 19.5% top provincial rate is actually higher than Nova Scotia's top rate of 21% — wait, Nova Scotia's top rate of 21% applies above $150,000. PEI has a top rate of 18.75% above $105,000. For middle incomes ($60,000–$100,000), NB is broadly comparable to NS and PEI. At higher incomes, Nova Scotia becomes more expensive, while PEI is slightly cheaper than NB.
What is the New Brunswick Basic Personal Amount?
The New Brunswick Basic Personal Amount (BPA) for 2026 is $13,044. This creates a provincial non-refundable tax credit of $13,044 × 9.4% = $1,226 that reduces your provincial income tax. The BPA is lower than the federal BPA ($16,129) and lower than many other provinces, which means New Brunswick residents face provincial tax on more of their lower-income band.
Is New Brunswick a high-tax province for middle incomes?
New Brunswick is a mid-to-high tax province for middle incomes. The combined federal + provincial marginal rate for income between $57,375 and $99,916 is approximately 34.4% (20.5% federal + 14% provincial) for NB residents — similar to Nova Scotia but higher than PEI and significantly higher than Alberta (10%) or Ontario (29.65%). New Brunswick's relatively low BPA also means more income is taxed provincially.
Does New Brunswick offer any provincial tax credits?
New Brunswick offers several provincial tax credits in addition to the BPA: the Low-Income Tax Reduction (reduces NB tax to zero for very low incomes), Age Amount credit (persons 65+), Disability Amount, and a Working Income Tax Benefit supplement. The province also has a seniors' home renovation credit and caregiver credit. These credits are not included in this basic calculator but can significantly reduce actual tax owed.

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