New Brunswick Income Tax Calculator (Combined) Canada

What the calculator returns

Two tax bills computed on the same taxable income and added together: Ottawa’s and New Brunswick’s. With the combined total, the tool reports your average rate across all income and the marginal rate on the next dollar, split into federal and provincial parts.

Enter income annually or per pay period, subtract RRSP contributions and other deductions, add a realized capital gain, and claim any additional non-refundable credit amounts. The calculation runs in your browser.

New Brunswick’s four-rate schedule for 2026

• 9.4% on taxable income up to $52,333
• 14% from there to $104,666
• 16% to $193,861
• 19.5% above that

Four bands is a short ladder by Canadian standards. Only Manitoba and Saskatchewan have fewer, at three each, while British Columbia uses seven and Newfoundland and Labrador eight. There is no provincial surtax.

The result is long stretches of constant marginal rate. The third band spans nearly $90,000, from $104,666 to $193,861, all at 16%, so a New Brunswicker earning $120,000 and one earning $180,000 face the same provincial marginal rate. A bonus, a second job or a lumpy year of self-employment income in that range brings no provincial step-up, and for many households here the federal schedule is the one that moves.

A worked example

On $95,000 of taxable income the federal tax is about $13,368 and the New Brunswick tax about $9,608, a combined $22,976 and an average rate of about 24.2%. The marginal rate is 34.5%: 20.5% federal plus 14% provincial.

On $130,000 the New Brunswick bill is about $15,015 and the federal bill about $21,255, so the average rate is about 27.9% while the marginal rate is 42%, 26% federal plus 16% provincial. At the top of both schedules the marginal rate is 33% plus 19.5%, or 52.5%. The calculator reports average and marginal rates because they answer different questions.

How New Brunswick compares

At low incomes New Brunswick is expensive. The 9.4% entry rate is well above British Columbia’s 5.6% and nearly double Ontario’s 5.05%, so a modest income carries a noticeably heavier provincial charge here.

At the top it reverses. The 19.5% top rate is below British Columbia’s 20.5% and Nova Scotia’s 21%, and it starts at $193,861, well above Nova Scotia’s top threshold of $157,124.

The provincial basic personal amount is $13,664, above Nova Scotia’s $11,932 and Ontario’s $12,989 but below Prince Edward Island’s $15,000. Credited at the 9.4% lowest rate it is worth about $1,284, roughly twice what Ontario’s amount is worth at 5.05%.

Non-refundable credits and the two basic personal amounts

A deduction comes off income before the brackets apply, so its value rises with your marginal rate. A credit is calculated at the lowest rate and subtracted from tax already worked out, so it is worth the same to everyone who can use it.

Federally the basic personal amount is $16,452 for net income up to $181,440, falling in a straight line to $14,829 at $258,482, credited at the lowest federal rate. The New Brunswick amount is credited at 9.4%.

The additional credits field takes anything else you expect to claim, such as tuition carried forward or medical expenses above the threshold, and applies it in both jurisdictions. If credits exceed the tax otherwise owing, the bill stops at zero rather than becoming a refund.

RRSP room is worth your combined marginal rate

A registered contribution is a deduction, so it comes off taxable income for both calculations and saves roughly the contribution times your combined marginal rate. With New Brunswick’s wide third band, someone whose income moves between $110,000 and $190,000 gets the same provincial benefit at either end, so timing contributions is more about the federal thresholds at $117,045 and $181,440.

The other deductions field covers union and professional dues, childcare expenses claimed by the lower-earning spouse, eligible moving expenses and deductible support payments. The total reduces both bases.

The included portion of a capital gain

The inclusion rate is set federally at 50% and applies in every province, so New Brunswick taxes the same included amount Ottawa does, at its own rates. The included half drives the tax; the full gain sits in the denominator of the average rate because you received all of it. That is why a year with a large sale raises your tax bill and can lower your average rate at the same time.

What the estimate leaves out

CPP contributions and EI premiums come off a paycheque but are not income tax, so they are not included.

The New Brunswick low-income tax reduction is not applied. It removes a modest amount of provincial tax at the bottom of the income range and phases out against family income, which a single-income estimate cannot judge. If your income is low enough for it to apply, the real provincial bill will be smaller than shown.

Dividend gross-ups and credits, pension income splitting, dependant and spousal amounts, the disability tax credit and the alternative minimum tax are also outside the scope.

This calculator provides an estimate for information only and is not tax advice.

About This Tool: New Brunswick Income Tax

New Brunswick income tax: use this tool to get an instant, accurate estimate. The figures follow official CRA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.