New Brunswick tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
52.50%
Top capital gains rate
26.25%
Top eligible dividend rate
32.40%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 9.40% | 23.40% | 11.70% | -7.76% | 13.36% |
| $30k | 14.00% | 9.40% | 23.40% | 11.70% | -7.76% | 13.36% |
| $40k | 14.00% | 9.40% | 23.40% | 11.70% | -7.76% | 13.36% |
| $50k | 14.00% | 9.40% | 23.40% | 11.70% | -7.76% | 13.36% |
| $60k | 20.50% | 14.00% | 34.50% | 17.25% | 7.56% | 26.13% |
| $70k | 20.50% | 14.00% | 34.50% | 17.25% | 7.56% | 26.13% |
| $80k | 20.50% | 14.00% | 34.50% | 17.25% | 7.56% | 26.13% |
| $90k | 20.50% | 14.00% | 34.50% | 17.25% | 7.56% | 26.13% |
| $100k | 20.50% | 14.00% | 34.50% | 17.25% | 7.56% | 26.13% |
| $120k | 26.00% | 16.00% | 42.00% | 21.00% | 17.91% | 34.75% |
| $150k | 26.00% | 16.00% | 42.00% | 21.00% | 17.91% | 34.75% |
| $200k | 29.00% | 19.50% | 48.79% | 24.40% | 27.29% | 42.57% |
| $250k | 29.00% | 19.50% | 48.79% | 24.40% | 27.29% | 42.57% |
| $300k | 33.00% | 19.50% | 52.50% | 26.25% | 32.40% | 46.83% |
| $400k | 33.00% | 19.50% | 52.50% | 26.25% | 32.40% | 46.83% |
| $500k | 33.00% | 19.50% | 52.50% | 26.25% | 32.40% | 46.83% |
New Brunswick provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $52,333 | 9.40% |
| $52,334 to $104,666 | 14.00% |
| $104,667 to $193,861 | 16.00% |
| Over $193,861 | 19.50% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).