New Brunswick Taxes
New Brunswick tax brackets for 2026, the low-income seniors benefit, property tax relief, 15% HST, property transfer tax and probate.
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The short version
- New Brunswick income tax for 2026: 9.4% to $52,333, 14% to $104,666, 16% to $193,861, and 19.5% above, on top of federal tax. The combined top rate is 52.5%.
- The basic personal amount is $13,664. New Brunswick's 2026 budget made no income tax rate changes.
- Example, salary only: $50,000 pays about $7,060 in total income tax, $100,000 about $23,020, and $200,000 about $64,650.
- Low-income seniors who get GIS or the Allowance can apply for the $600 Low-Income Seniors' Benefit. Homeowners get a residential property tax credit on the provincial portion of their bill.
- HST is 15%. Property transfer tax is 1% of the greater of the price or assessed value, and probate is about 0.5%.
New Brunswick Taxes
New Brunswick sits in the middle of the Atlantic pack: lower income tax than Nova Scotia or P.E.I. at most incomes, a cheaper probate fee than almost anyone, and a 15% HST that nobody in the region escapes. Its real tax story is property: owner-occupied homes get a big break on the provincial property tax, and rentals and cottages don't. The calculator above runs your income.
New Brunswick Tax Brackets 2026
| Taxable income | New Brunswick rate | Combined with federal |
|---|---|---|
| Up to $52,333 | 9.4% | about 23.4% |
| $52,333 to $104,666 | 14% | about 28% to 34.5% |
| $104,666 to $193,861 | 16% | about 36.5% to 45% |
| Over $193,861 | 19.5% | about 48.5% to 52.5% |
Combined rates step up where federal brackets start; CPP and EI on wages are extra. Brackets explained: tax brackets and marginal tax rate. Compare: Nova Scotia and the province comparison calculator.
What do New Brunswick taxes mean for you?
Tell the assistant your income, family, age and whether you own or rent. It works out your New Brunswick tax and the benefits and property tax relief you should be getting.
New Brunswick Credits and Benefits
| Program | Amount | How |
|---|---|---|
| Low-Income Seniors' Benefit | $600 a year | Apply; for people 60+ receiving GIS, the Allowance or the Allowance for the Survivor |
| Residential property tax credit | Removes the provincial portion of property tax on your owner-occupied home | Applied to your property tax bill |
| Property tax allowance | Up to $300 for combined income under $22,000; less up to $30,000 | Apply each year |
| Seniors' property tax deferral | Defers yearly property tax increases | Apply |
| NB child tax benefit and HST credit | Child benefit $20.83 a month per child, reduced over $20,000 of family income. HST credit $300 for you, $300 for a spouse and $100 a child, reduced 2% over $35,000 | Paid with the CCB and the Groceries and Essentials Benefit |
Seniors' federal benefits: benefits for seniors. Payment days: benefit payment dates.
Want your own numbers? Pick New Brunswick in the free tax problem solver, enter your family income and children, and it estimates the New Brunswick child tax benefit, working income supplement and HST credit alongside the federal credits. Nothing you enter leaves your browser.
Other New Brunswick Taxes
- HST: 15% (5% federal, 10% provincial); see sales tax by province and the new housing rebate.
- Property transfer tax: 1% of the greater of the sale price or the assessed value.
- Property tax: non-owner-occupied property, including rentals and cottages, pays the provincial portion that homeowners don't; see rental property tax.
- Probate: about $5 per $1,000 of estate value over $20,000; see probate vs income tax.
- Small business corporate rate: 2.5% on the first $500,000; see corporate tax rates.
New Brunswick Tax Questions
What are the New Brunswick tax brackets for 2026?
9.4% up to $52,333, 14% to $104,666, 16% to $193,861, and 19.5% above, on top of federal tax.
What is the top marginal tax rate in New Brunswick?
52.5% combined federal and New Brunswick, on income over about $258,000.
What is the New Brunswick Low-Income Seniors’ Benefit?
A $600 yearly benefit for New Brunswick residents aged 60 or older who receive the Guaranteed Income Supplement, the Allowance or the Allowance for the Survivor. You apply to the province.
How much is property transfer tax in New Brunswick?
1% of the greater of the purchase price and the property’s assessed value.
What is the HST rate in New Brunswick?
15%: 5% federal and 10% provincial.
Sources: CRA, Tax rates and brackets; Government of New Brunswick, Other tax relief and benefit programs; Baker Tilly, New Brunswick 2026-2027 budget. Checked October 2026. Examples come from our 2026 rules engine with basic credits. The property transfer tax and probate rates are from secondary sources; check for any first-time buyer relief before closing. Amounts for the NB child tax benefit and HST credit were not confirmed for 2026.
Last reviewed October 11, 2026 against CRA and Government of Canada sources. How we check our facts.