View the current and historical New Brunswick income tax brackets and rates from 2012 to 2026. Use the New Brunswick income tax calculator to estimate income tax for a selected year.
New Brunswick income tax rates and brackets for 2026
For 2026, New Brunswick’s income tax brackets and personal tax credit amounts were indexed by 2%. The provincial basic personal amount is $13,664.
| Taxable income | Rate |
|---|---|
| from $0 to $52,333 | 9.40% |
| from $52,334 to $104,666 | 14.00% |
| from $104,667 to $193,861 | 16.00% |
| over $193,861 | 19.50% |
2026 data source: Payroll Deductions Tables: New Brunswick
Last verified: August 21, 2026
Income tax rates for 2025
Income tax brackets and personal amounts have been indexed by 2.7% (matching the federal rate) to account for inflation, with no changes to the tax rates themselves in 2025., but NB has a “Low Income Tax Reduction” (LITR) that effectively adds 3% to the marginal rate for income between $21,917 and $48,619.
Basic personal amount is $13,396.
| Taxable income | Rate |
|---|---|
| from $0 to $51,306 | 9.40% |
| from $51,307 to $102,614 | 14.00% |
| from $102,615 to $190,060 | 16.00% |
| over $190,060 | 19.50% |
Income tax rates for 2024
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 2.7% for 2024. Basic personal amount is $13,044 for 2024.
| Taxable income | Rate |
|---|---|
| from $0 to $49,958 | 9.40% |
| from $49,959 to $99,916 | 14.00% |
| from $99,917 to $185,064 | 16.00% |
| over $185,064 | 19.50% |
Income tax rates for 2023
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 6.3% for 2023. Basic personal amount is $12,458 for 2023.
| Taxable income | Rate |
|---|---|
| from $0 to $47,715 | 9.40% |
| from $47,716 to $95,431 | 14.00% |
| from $95,432 to $176,756 | 16.00% |
| over $176,756 | 19.50% |
Income tax rates for 2022
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 2.4% for 2022. Basic personal amount is $10,817 for 2022.
| from $0 to $44,887 | 9.40% |
| from $44,888 to $89,775 | 14.82% |
| from $89,776 to $145,955 | 16.52% |
| from $145,956 to $166,280 | 17.84% |
| over $166,280 | 20.30% |
Income tax rates for 2021
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 1% for 2021. Basic personal amount is $10,564 for 2021.
| from $0 to $43,835 | 9.68% |
| from $43,836 to $87,671 | 14.82% |
| from $87,672 to $142,534 | 16.52% |
| from $142,535 to $162,383 | 17.84% |
| over $162,384 | 20.30% |
Income tax rates for 2020
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 1.9% for 2020. Basic personal amount is $10,459 for 2020.
| Taxable income | Rate |
|---|---|
| from $0 to $43,401 | 9.68% |
| from $43,402 to $86,803 | 14.82% |
| from $86,804 to $141,122 | 16.52% |
| from $141,123 to $160,776 | 17.84% |
| over $160,777 | 20.30% |
Income tax rates for 2019
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 2.2% for 2019. Basic personal amount is $10,264 for 2019.
| Taxable income | Rate |
|---|---|
| from $0 to $42,592 | 9.68% |
| from $42,593 to $85,184 | 14.82% |
| from $85,185 to $138,491 | 16.52% |
| from $138,492 to $157,778 | 17.84% |
| over $157,779 | 20.30% |
Income tax rates for 2018
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 1.5% for 2018. Basic personal amount is $10,043 for 2018.
| Taxable income | Rate |
|---|---|
| from $0 to $41,675 | 9.68% |
| from $41,676 to $83,351 | 14.82% |
| from $83,352 to $135,510 | 16.52% |
| from $135,511 to $154,382 | 17.84% |
| over $154,383 | 20.30% |
Income tax rates for 2017
New Brunswick indexes its tax brackets using the same formula as that used federally. The inflation factor was 1.4% for 2017. Basic personal amount is $9,895 for 2017.
| Taxable income | Rate |
|---|---|
| from $0 to $41,059 | 9.68% |
| from $41,060 to $82,119 | 14.82% |
| from $82,120 to $133,507 | 16.52% |
| from $133,508 to $152,100 | 17.84% |
| over $152,101 | 20.30% |
Income tax rates for 2016
In 2016 NB basic personal amount and tax brackets were indexed using federal indexation factor 1.3. Basic personal amount is $9,758 for 2016.
| Taxable income | Rate |
|---|---|
| from $0 to $40,492 | 9.68% |
| from $40,493 to $80,985 | 14.82% |
| from $80,986 to $131,664 | 16.52% |
| from $131,665 to $150,000 | 17.84% |
| over $150,001 | 20.30% |
Income tax rates for 2015
In 2015 NB basic personal amount and tax brackets were indexed using federal indexation factor 1.7. Basic personal amount is $9,633 for 2015.
It was added new tax brackets for income over $150,000 and $250,000.
| Taxable income | Rate |
|---|---|
| from 0 up to $39,973 | 9.68% |
| from $39,973.01 up to $79,946 | 14.82% |
| from $79,946.01 up to $129,975 | 16.52% |
| from $129,975.01 up to $150,000 | 17.84% |
| from $150,000.01 up to $250,000 | 21% |
| over $250,000 | 25.75% |
Income tax rates for 2014
In 2014 NB basic personal amount and tax brackets were increased by 0.9%. Basic personal amount is $9,472 for 2014.
| Taxable income | Rate |
|---|---|
| from 0 up to $39,305 | 9.68% |
| from $39,305.01 up to $78,609 | 14.82% |
| from $78,609.01 up to $127,802 | 16.52% |
| over $127,802 | 17.84% |
Income tax rates for 2013
In 2013 NB basic personal amount and tax brackets were indexed using federal indexation factor 1.02. Basic personal amount is $9,388 for 2013.
Income tax rates for all tax brackets were increased by 3-17% for 2013.
| Taxable income | Rate |
|---|---|
| from 0 up to $38,954 | 9.39% |
| from $38,954.01 up to $77,908 | 13.46% |
| from $77,908.01 up to $126,662 | 14.46% |
| over $126,662 | 16.07% |
Income tax rates for 2012
Basic personal amount for 2012 in NB was $9,203.
| Taxable income | Rate |
|---|---|
| from 0 up to $38,190 | 9.10% |
| from $38,190.01 up to $76,380 | 12.10% |
| from $76,380.01 up to $124,178 | 12.40% |
| over $124,178 | 14.30% |