New Brunswick Tax Brackets 2026
| Taxable income | NB rate |
|---|---|
| Up to $52,333 | 9.4% |
| $52,333 to $104,666 | 14% |
| $104,666 to $193,861 | 16% |
| Over $193,861 | 19.5% |
New Brunswick indexes its brackets with the federal rate, 2% for 2026. Its basic personal amount is $13,664, credited at 9.4%, which saves $1,284.42 of provincial tax for nearly everyone who works.
Worked Example: $55,000 in New Brunswick
| Item | Per year | Per month |
|---|---|---|
| Gross salary | $55,000 | $4,583.33 |
| Federal income tax | −$4,632.08 | −$386.01 |
| New Brunswick income tax | −$3,612.27 | −$301.02 |
| CPP | −$3,064.25 | −$255.35 |
| EI | −$896.50 | −$74.71 |
| Take home pay | $42,794.91 | $3,566.24 |
Taxable income of $54,485 passes the first threshold of $52,333, so a small slice is taxed at 14%. Total deductions are 22.2% of pay.
Step by step: CPP is 5.95% of the salary above the $3,500 exemption, or $3,064.25. EI is 1.63% of the full salary, $896.50, because $55,000 is under the $68,900 ceiling. Federal tax comes to $4,632.08 after the basic personal amount, the Canada employment amount and the CPP and EI credits. New Brunswick then applies its own credits at 9.4% to reach $3,612.27.
New Brunswick Take Home Pay Table
| Gross salary | NB tax | All deductions | Net per year | Net per month |
|---|---|---|---|---|
| $32,000 | $1,515.15 | $5,388.65 | $26,611.35 | $2,217.61 |
| $45,000 | $2,644.53 | $9,185.47 | $35,814.53 | $2,984.54 |
| $55,000 | $3,612.27 | $12,205.09 | $42,794.91 | $3,566.24 |
| $75,000 | $6,270.09 | $19,898.21 | $55,101.79 | $4,591.82 |
| $110,000 | $11,198.23 | $32,319.35 | $77,680.65 | $6,473.39 |
| $200,000 | $25,773.65 | $70,419.71 | $129,580.29 | $10,798.36 |
The rate jumps from 9.4% to 14% at $52,333, a large first step. At $110,000, New Brunswick takes $11,198.23.
What a raise adds
| Salary before the raise | Extra net pay from $3,000 | Share kept |
|---|---|---|
| $45,000 | $2,123.81 | 70.8% |
| $52,000 | $2,024.82 | 67.5% |
| $70,000 | $1,831.60 | 61.1% |
| $105,000 | $1,920.86 | 64.0% |
| $190,000 | $1,641.15 | 54.7% |
A $3,000 raise from $52,000 crosses the $52,333 threshold, so the first part is taxed at 9.4% and the rest at 14%. From $190,000 the raise also runs into the 19.5% top band.
How New Brunswick Compares in the Maritimes
All three Maritime provinces on a $55,000 salary:
| Province | Provincial tax | Net per year |
|---|---|---|
| New Brunswick | $3,612.27 | $42,794.91 |
| Nova Scotia | $4,884.51 | $41,522.66 |
| Prince Edward Island | $4,239.84 | $42,167.33 |
New Brunswick sits in the middle on this salary. Nova Scotia has the smallest basic personal amount of the three, $11,932, while PEI raised its own to $15,000 for 2026. Nova Scotia and PEI can be checked with the province selector on the Canada Gross to Net Calculator.
New Brunswick Pay by Period
| Pay schedule | Gross per pay | Net per pay |
|---|---|---|
| Weekly (52) | $1,057.69 | $822.98 |
| Every two weeks (26) | $2,115.38 | $1,645.96 |
| Twice a month (24) | $2,291.67 | $1,783.12 |
| Monthly (12) | $4,583.33 | $3,566.24 |
Each deposit above is the yearly net divided evenly. Real stubs vary a little because CPP and EI are charged per pay until their caps. On $55,000 neither cap is reached, so every New Brunswick paycheque of the year should look almost the same, which makes this salary easy to budget on.
Monthly Salaries in New Brunswick
If your offer letter shows a monthly amount, this table converts it straight to monthly take home pay:
| Gross per month | Net per month | Deductions per month |
|---|---|---|
| $2,800 | $2,312 | $488 |
| $3,500 | $2,807.56 | $692.44 |
| $4,500 | $3,511.04 | $988.96 |
| $5,500 | $4,136.32 | $1,363.68 |
| $7,000 | $5,063.42 | $1,936.58 |
A monthly gross of $4,500 is $54,000 a year, just above the first New Brunswick threshold once the enhanced CPP deduction is taken off. So almost all of that income still sits in the 9.4% band.
What Is Taxed in New Brunswick
- Wages, overtime, bonuses, commissions and vacation pay are taxable.
- Payroll RRSP and registered pension contributions lower taxable income.
- Labour sponsored venture capital shares bought through payroll earn a New Brunswick credit of 20%, to a maximum of $2,000.
New Brunswick Assumptions and Sources
Single filer, full year, salary only, basic personal amounts only.
New Brunswick grants a low income tax reduction on the provincial return to people with modest net income. Payroll does not apply it, and neither does this calculator, so on a low salary the real yearly bill may come out lower than shown. For middle and higher incomes the reduction is zero.
Sources: Canada Revenue Agency, T4127 Payroll Deductions Formulas (122nd edition, January 2026, and 123rd edition, July 2026): New Brunswick brackets and basic personal amount. Rates for 2026.
Frequently Asked Questions
What is the lowest New Brunswick tax rate?
9.4% on taxable income up to $52,333 in 2026.
How much is $55,000 after tax in New Brunswick?
$42,794.91 a year, or $3,566.24 a month.
What is the New Brunswick basic personal amount?
$13,664 for 2026.
What is the top New Brunswick rate?
19.5% above $193,861.
How much is $4,500 a month after tax in New Brunswick?
$3,511.04 a month in 2026.
Does New Brunswick tax employment income differently from other income?
No. Salary, investment and other income all go through the same four New Brunswick brackets. Only some credits differ by income type.
Is the low income tax reduction included?
No. It is claimed on the tax return and only affects lower incomes.
Do New Brunswick workers pay EI?
Yes, 1.63% up to $68,900 of insurable earnings, a maximum of $1,123.07.