New Brunswick Income Tax Calculator 2026

New Brunswick income tax brackets with a $60,000 salary

A New Brunswick employee earning $60,000 in 2026 pays $4,274.34 in New Brunswick income tax and $5,338.30 in federal tax, leaving after-tax income of $46,048 ($1,771 per biweekly pay). Form NB428 works it out in three steps.

• Taxable income $59,435.00, after the $565.00 enhanced CPP deduction.
• Credits: 9.4% × ($13,664 basic personal amount + $2,796.75 CPP + $978.00 EI) = $1,639.24.
• New Brunswick tax: $5,913.58 − $1,639.24 = $4,274.34. The low-income tax reduction has phased out at this income.
• Marginal rate on the next dollar including CPP and EI: 40.19%.

New Brunswick tax rate: the $52,333 threshold

The New Brunswick tax rate steps from 9.4% to 14% at $52,333, close to the federal step at $58,523. The two thresholds land near each other, so within a few thousand dollars the combined income tax rate on an extra dollar of ordinary income moves from 23.4% at $50,000 to 28% at $56,000, and higher again once the federal rate also rises. If your income sits just above either threshold, an RRSP contribution that brings taxable income back below it is deducted at the higher combined rate.

How New Brunswick rates have changed since 2017

New Brunswick restructured its income tax in 2023, cutting from five brackets to four and lowering every rate above the first. The Government of New Brunswick’s rate history, summarized below, shows the change. Brackets are indexed each year; for 2026 they rose 2%, so the first threshold moved from $51,306 in 2025 to $52,333.

New Brunswick benefits and credits paid through your return

Your return also feeds the New Brunswick programs the CRA runs:

• New Brunswick Harmonized Sales Tax Credit: up to $300 for you, $300 for a spouse and $100 per child under 19 ($300 for the first child of a single parent), reduced by 2% of adjusted family net income over $35,000, paid quarterly with the Canada Groceries and Essentials Benefit.
• New Brunswick Child Tax Benefit: $20.83 a month per child, reduced above $20,000 of family income, plus a working income supplement of up to $20.83 a month per family and a $100 school supplement per school-age child each July when adjusted family net income is $20,000 or less, all paid with the Canada Child Benefit.
• Seniors’ home renovation tax credit (Schedule NB(S12)): seniors 65 or older, or family members living with them, can claim up to $10,000 of eligible renovations such as grab bars, walk-in tubs and wheelchair ramps; an expense can count for both this credit and the medical expense credit.
• Political contribution tax credit: contributions over $1,075 to New Brunswick parties or candidates earn the $500 maximum (2025 return figures).

TD1NB, residency and filing deadlines

Employers withhold New Brunswick tax using Form TD1NB. For 2026 it allows the $13,664 basic personal amount and, for employees turning 65 by 31 December, an age amount of $6,158 if net income will be $45,844 or less, phasing out by $86,898.

You owe New Brunswick tax for 2026 if you lived in the province on 31 December 2026. A Moncton resident commuting to a job in Amherst, Nova Scotia, files NB428, not NS428. The 2026 return is due on 30 April 2027, or 15 June 2027 for the self-employed.

New Brunswick vs Nova Scotia, PEI and Quebec

At each of the salaries below, a single New Brunswick employee keeps more than a neighbour in Nova Scotia, PEI or Quebec. Quebec figures include QPP and QPIP and the Quebec federal abatement, so they compare total take-home rather than identical deductions.