Newfoundland and Labrador Taxes
Newfoundland and Labrador tax brackets for 2026, the mid-year basic personal amount increase, 2026 budget changes, benefits, HST and small business rate.
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The short version
- Newfoundland and Labrador has eight tax brackets for 2026, from 8.7% up to 21.8% on income over $1,141,275, on top of federal tax. The combined top rate is 54.8%, the highest in Canada outside Quebec, but only past a million dollars.
- The basic personal amount for 2026 is $13,094, up from $11,188. Payroll catches up from July by using $15,000, and the 2026 budget says the amount is going to $15,000.
- Example, salary only: $50,000 pays about $7,170 in total income tax, $100,000 about $23,630, and $200,000 about $65,790.
- The 2026 budget raised the Seniors' Benefit by 20%, widened the child benefit, and permanently cut the gas tax.
- HST is 15%. The small business rate drops to 2% for 2026, then 1.5% and 1%.
Newfoundland and Labrador Taxes
Newfoundland and Labrador has more tax brackets than any other province, which mostly matters if you're lucky enough to need the top four. For everyone else, the story for 2026 is a bigger personal amount, applied partway through the year, so paycheques from July have less tax taken off to make up for the first half. The calculator above uses the full-year 2026 amount.
Newfoundland and Labrador Tax Brackets 2026
| Taxable income | NL rate | Combined with federal |
|---|---|---|
| Up to $44,678 | 8.7% | about 22.7% |
| $44,678 to $89,354 | 14.5% | about 28.5% to 35% |
| $89,354 to $159,528 | 15.8% | about 36.3% to 41.8% |
| $159,528 to $223,340 | 17.8% | about 43.8% to 47.1% |
| $223,340 to $285,319 | 19.8% | about 49.1% to 52.8% |
| $285,319 to $570,638 | 20.8% | 53.8% |
| $570,638 to $1,141,275 | 21.3% | 54.3% |
| Over $1,141,275 | 21.8% | 54.8% |
Combined rates step up where federal brackets start; CPP and EI on wages are extra. Brackets explained: tax brackets and marginal tax rate. NL against the rest: province comparison calculator and provincial taxes.
What do NL taxes mean for you?
Tell the assistant your income, family and age. It works out your Newfoundland and Labrador tax with the 2026 personal amount, and the benefits you should be getting.
Credits and Benefits
| Program | Who and how much | How |
|---|---|---|
| Newfoundland and Labrador Seniors' Benefit | $1,882 a year in full up to $30,409 of family income, reduced 11.66% above that (July 2026 to June 2027); raised 20% in the 2026 budget | Paid with the Groceries and Essentials Benefit |
| Newfoundland and Labrador Income Supplement | Up to $520 single or $589 for a couple, plus $231 a child; reduced 9% over $40,000 | Paid with the Groceries and Essentials Benefit |
| Newfoundland and Labrador Child Benefit | From $157.33 a month for the first child; full under $20,397 of family income, partial up to $38,193 | Paid with the Canada child benefit |
| Physical activity tax credit | Family fitness and sport costs | On your return |
| Volunteer firefighter and search and rescue credits | Doubled to $6,000 in 2026 | On your return |
File every year to keep them; see why benefits stop and benefits for seniors.
Want your own numbers? Pick Newfoundland and Labrador in the free tax problem solver, enter your family income and children, and it estimates the child benefit, income supplement and seniors' benefit alongside the federal credits. Nothing you enter leaves your browser.
Other Newfoundland and Labrador Taxes
- HST: 15% (5% federal, 10% provincial); see sales tax by province.
- Buying a home: no land transfer tax, but registration of deeds and mortgage fees based on value.
- Probate: a fee of roughly 0.6% of the estate; see probate vs income tax.
- Small business corporate rate: 2% for 2026, 1.5% for 2027 and 1% from 2028; see corporate tax rates.
- Gas tax: permanently cut to 7.5 cents a litre on gasoline in the 2026 budget.
Newfoundland and Labrador Tax Questions
What are the Newfoundland and Labrador tax brackets for 2026?
8.7% up to $44,678, 14.5% to $89,354, 15.8% to $159,528, 17.8% to $223,340, 19.8% to $285,319, 20.8% to $570,638, 21.3% to $1,141,275, and 21.8% above, on top of federal tax.
What is the Newfoundland and Labrador basic personal amount for 2026?
$13,094 for the 2026 tax year, up from $11,188. Because the change came mid-year, payroll uses $15,000 from July to catch up, and the 2026 budget says the amount is increasing to $15,000.
What is the top marginal tax rate in Newfoundland and Labrador?
54.8% combined federal and provincial, on taxable income over $1,141,275. Between about $285,000 and $570,000 the combined rate is 53.8%.
Does Newfoundland and Labrador have a land transfer tax?
No. Buyers pay registration fees for the deed and mortgage, which depend on the value.
What is the HST in Newfoundland and Labrador?
15%: 5% federal and 10% provincial.
Sources: CRA, T4032NL July 2026 general information; Government of Newfoundland and Labrador, Budget 2026: a plan for lower taxes; KPMG, 2026 NL budget highlights. Checked October 2026. When the full $15,000 basic personal amount applies on a full-year basis was not stated plainly in the sources we found. Benefit amounts, registration fees and probate rates were not confirmed for 2026. Examples come from our 2026 rules engine.
Last reviewed October 11, 2026 against CRA and Government of Canada sources. How we check our facts.