New Brunswick Income Tax Calculator
2025 & 2026

New Brunswick Income Tax Calculator Canada

Calculate Your New Brunswick Income Tax Online in Seconds

Do you want to determine how much income tax you need to pay on your income over thresholds in New Brunswick? Our New Brunswick Income Tax Calculator helps you estimate your provincial income tax, federal income tax liabilities, CPP/CPP2 contributions, EI premiums, and after-tax income in just a few seconds.

Whether you are a full-time employee, self-employed, or retiree, this free income tax calculator is useful for New Brunswick residents. It provides a fast and reliable estimate of your take-home pay after tax. It is easy to use, as you can simply calculate income tax by entering your annual income and choosing the tax year. You can instantly review your estimated income taxes and net income in New Brunswick. There is no login or registration, or downloads required. It is totally free to use, and we do not save any user data.

What Does New Brunswick Income Tax Calculator Estimate?

• New Brunswick provincial income tax and Federal income tax
• Total income tax payable
• CPP contributions and Employment Insurance premiums
• Net annual income and monthly take-home pay
• Average and marginal tax rate

Canada's Federal Income Tax Brackets 2025 & 2026

2025 Taxable Income	2025 Rate	2026 Taxable Income	2026 Rate
Up to $57,375	14.5%	Up to $58,523	14%
$57,375 – $114,750	20.5%	$58,523 – $117,045	20.5%
$114,750 – $177,882	26%	$117,045 – $181,440	26%
$177,882 – $253,414	29%	$181,440 – $258,482	29%
Over $253,414	33%	Over $258,482	33%

How Income Tax Works in New Brunswick?

In New Brunswick, the income tax system works also on Progressive tax system, as Canada operates. It means your income is divided into income chunks or brackets. Higher income portions taxed at incrementally higher rates. Lower income parts are taxed at lower tax rates. Your total tax liability consists of two distinct layers:

• Federal Income Tax: Standardized across all Canadian provinces and territories.
• New Brunswick Provincial Income Tax: Set specifically by the Government of New Brunswick.

2025 New Brunswick Provincial Tax Brackets

Taxable Income	Tax Rate
$0 – $51,306	9.4%
$51,306 – $102,614	14%
$102,614 – $190,060	16%
Over $190,060	19.5%

2026 New Brunswick Provincial Tax Brackets

Taxable Income	Tax Rate
$0 – $52,333	9.4%
$52,333 – $104,666	14%
$104,666 – $193,861	16%
Over $193,861	19.5%

Mandatory statutory deductions

Here are some fixed deductions in Canada, such as Canada Pension Plan (CPP/CPP2) and Employment Insurance (EI). These are automatically withheld from your income, paycheck, or salary credit. These are deducted up to annual statutory maximum ceilings set by the Canada Revenue Agency (CRA).

New Brunswick Tax Credits and Basic Personal Amount (BPA)

Basic Personal Amount is a Non-refundable tax credits reduce the actual dollar amount of income tax you owe. If your tax payable is zero, these credits do not result in a cash refund.

1. Basic Personal Amount (BPA) in NB

The Basic Personal Amount (BPA) is a non-refundable tax credit that allows you to earn income up to a specific threshold before paying any provincial or federal income tax:

• New Brunswick Provincial BPA: BPA is fixed at $13,664 for and 2026 it was $13,396 in 2025. The tax credit value is calculated at the lowest provincial bracket rate.
• Federal BPA: Federal Basic Personal Amount is set at $16,452 for 2026 and the maximum base amount for net income under $181,440.

New Brunswick Low-Income Tax Reduction

New Brunswick provides additional tax relief to eligible low- and modest-income earners. Single individuals living in New Brunswick with a taxable income up to $22,358 pay no provincial income tax as a result of the Low-Income Tax Reduction. The reduction phases out gradually at a rate of 3% for income exceeding $22,358.

Key Non-Refundable Tax Credits

• Age Credit Tax Deduction is available for residents aged 65 and over where maximum provincial credit value of $579.
• New Brunswick Disability Credit: This tax credit value goes up to $960 for individuals with qualifying long-term physical or mental impairments.
• Spousal or Eligible Dependant Credit: The maximum provincial base amount of $10,499 (2025/2026), reduced by the dependant’s net income.
• Medical Expenses & Tuition Fees: Eligible medical expenses exceeding 3% of net income (or up to $2,853) and tuition fees generate credits at the 9.40% provincial rate.

New Brunswick Tax Benefits & Government Transfers

New Brunswick offers non-refundable credits to qualifying residents. They receive tax-free refundable benefits administered jointly by the province and the Canada Revenue Agency (CRA):

New Brunswick Child Tax Benefit (NBCTB)

This is a tax-free monthly benefit payment delivered alongside the federal Canada Child Benefit (CCB) to families raising children under 18. The basic benefit amount from NBCTB is $20.83 per month or $250 per year per child. Full Child Tax benefit for New Brunswick residents is provided to families with an adjusted family net income (AFNI) under $20,000. This tax benefit is gradually reduced over this limit.

New Brunswick Working Income Supplement (NBWIS)

NB-WIS is an additional monthly supplement for working low-income families with children under 18. This benefit provides up to $20.83 per month per family. It is phased out if income exceeds $3,750, and the maximum benefit is reached at $10,000.

New Brunswick School Supplement (NBSS)

NBSS annual single payment distributed every July to low-income parents to assist with back-to-school expenses. Eligible families can receive $100 per eligible child, with an income limit of $20,000 or less.

New Brunswick Harmonized Sales Tax Credit (NBHSTC)

NB HSTC is a tax-free quarterly tax credit paid to offset the cost of sales taxes for low- and middle-income households. Eligible single individuals and spouse/common-law partner can get the maximum Annual Credit of up to $300, and $100 per child under 19. This is combined with quarterly federal GST/HST credit disbursements.

Low-Income Seniors' Benefit in New Brunswick

An annual $400 tax-free grant provided by the Province of New Brunswick to low-income seniors who receive the federal Guaranteed Income Supplement (GIS) or Allowance.

Calculating Net Income in New Brunswick

To estimate your final take-home income using our New Brunswick Income tax calculator, follow this four-step breakdown:

1. Calculate Gross Earnings: Sum all income sources, including hourly wages, base salary, bonuses, tips, self-employment income, and taxable investment returns.
2. Apply Pre-Tax Deductions: Subtract eligible pre-tax contributions, such as Registered Retirement Savings Plan (RRSP) contributions, First Home Savings Account (FHSA) deposits, RPP pension plan deductions, and union dues, to determine your Taxable Income.
3. Subtract Statutory Deductions: such as CPP & CPP2, which are mandatory Canada Pension Plan contributions, and EI Premiums, that is a federal Employment Insurance contribution.
4. Deduct Federal & Provincial Taxes: Subtract calculated federal and New Brunswick income tax liabilities after applying all eligible non-refundable tax credits and low-income tax reductions.

Final Net Take-Home Pay

Final Net Take-Home Pay = Gross Revenue − Pre-Tax Deductions − Statutory Deductions (CPP/EI) − Income Taxes Owed.

CPP & EI Contributions 2025-2026

Canada Pension Plan (CPP) and Employment Insurance (EI) premiums are mandatory deductions from your employment income. These contributions fund retirement benefits and employment insurance programs. Here are the current rates and maximums:

Contribution	2025	2026
CPP Base	5.95% on earnings between $3,500 and $71,300 (Maximum: $4,034.10)	5.95% on earnings between $3,500 and $74,600 (Maximum: $4,230.45)
CPP2	4% on income between $71,300 and $81,200 (Maximum: $396)	4% on income between $74,600 and $85,000 (Maximum: $416)
EI	1.64% on employment income up to $65,700 (Maximum: $1,077.48)	1.63% on employment income up to $68,900 (Maximum: $1,123.07)

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Frequently Asked Questions