At $100,000 gross income, a New Brunswick resident pays approximately $9,714 in provincial income tax — an effective rate of 9.71%. New Brunswick uses four brackets from 9.40% to 19.50%, with 15% HST (same as PEI and Newfoundland; Nova Scotia is 14%). Combined federal and provincial income tax at $100,000 is approximately $23,016.
At a glance
Key Facts
Provincial Income Tax Brackets (2026)
4 brackets: 9.40% on $0–$52,333; 14.00% on $52,333–$104,666; 16.00% on $104,666–$193,861; 19.50% above $193,861
Basic Personal Amount
$13,664 — below the federal maximum basic personal amount of $16,452 (credited at the 9.4% lowest rate)
At $100,000 Income (Single)
Bracket tax of about $11,435 on taxable income of about $98,873 (after the CPP enhancement deduction), less about $1,721 of non-refundable credits (including the $13,664 basic personal amount credit of $1,284); NB provincial tax ≈ $9,714 (9.71% effective rate)
HST Rate
15% (10% NB provincial + 5% federal GST) — tied with PEI and Newfoundland (Nova Scotia has charged 14% since April 2025)
Combined Federal + Provincial at $100K
~$23,016 total income tax (about 23.0% combined effective rate; excludes CPP and EI)
Property Tax
~1.1–1.4% effective in Fredericton and Moncton — moderate Atlantic rates
Top Combined Marginal Rate
~52.5% (19.50% provincial + 33% federal) on income above $193,861
Introduction
New Brunswick uses four provincial income tax brackets for 2026, ranging from 9.40% to 19.50% on income above $193,861. As an Atlantic province, New Brunswick participates in the Harmonized Sales Tax (HST) system at 15% — among Canada's highest consumption tax rates. The province's $13,664 basic personal amount is below the federal maximum of $16,452.
New Brunswick is Canada's only officially bilingual province, with significant French-speaking communities in the north and a mixed English/French population in Moncton. The province has seen population growth in recent years as remote workers and immigrants discover lower housing costs compared to Ontario and BC. Fredericton (the capital), Moncton, and Saint John are the main urban centres.
Section 01
New Brunswick Provincial Income Tax Brackets 2026
New Brunswick uses four provincial income tax brackets for 2026. The brackets below apply to taxable income; the $13,664 basic personal amount is then applied as a non-refundable credit worth $1,284 (9.4% of $13,664):
Taxable Income
Rate
$0 – $52,333
9.40%
$52,333 – $104,666
14.00%
$104,666 – $193,861
16.00%
Above $193,861
19.50%
Provincial tax at different income levels:
Gross Income
NB Provincial Tax
Effective Rate
$50,000
~$3,076
6.15%
$75,000
~$6,270
8.36%
$100,000
~$9,714
9.71%
$150,000
~$17,598
11.73%
$200,000
~$25,774
12.89%
Section 02
New Brunswick HST — 15%
New Brunswick charges 15% HST (Harmonized Sales Tax) — 10% provincial component plus 5% federal GST, collected as a single tax. This is tied with Prince Edward Island and Newfoundland and Labrador for Canada's highest combined HST rate (Nova Scotia has charged 14% since April 1, 2025).
HST applies to most goods and services. Zero-rated items (0% HST) include basic groceries, prescription drugs, and most medical devices. Exempt supplies include financial services and residential housing sales. HST is collected by the CRA on behalf of New Brunswick.
On $30,000 in annual taxable consumer spending, a New Brunswick resident pays approximately $4,500 in HST — about $600 more than an Ontario resident (13% HST) and the same as PEI or Newfoundland residents (Nova Scotia residents pay about $4,200).
Section 03
New Brunswick vs Nova Scotia Comparison
New Brunswick and Nova Scotia are neighbouring Atlantic provinces with similar HST rates (New Brunswick 15%, Nova Scotia 14% since April 2025) but different income tax structures. At $100,000 income:
New Brunswick provincial tax: ~$9,714 (9.71% effective)
Nova Scotia provincial tax: ~$12,062 (12.06% effective)
New Brunswick is cheaper on income tax at $100,000 by approximately $2,348/year. This difference narrows significantly for lower incomes and widens at higher incomes where Nova Scotia's higher rates kick in. Nova Scotia's HST is one percentage point lower (14% versus 15%), worth about $300 on $30,000 of taxable spending. Property taxes are broadly similar in Moncton vs Halifax.
Section 04
Property Tax in New Brunswick
Property taxes in New Brunswick average approximately 1.1–1.4% of assessed value in Fredericton, Moncton, and Saint John. Rates vary by municipality and property class. The province has a two-rate property tax system — owner-occupied residential properties typically receive lower rates than non-owner-occupied or commercial properties.
New Brunswick's housing prices are significantly lower than national averages: median home prices in Moncton are approximately $300,000–$400,000, compared to $750,000+ in Halifax, $600,000+ in Ottawa, and over $1M in Toronto. Lower home values mean lower absolute property tax bills even at similar effective rates.
Section 05
Retirement Income in New Brunswick
New Brunswick taxes retirement income at ordinary provincial rates with no additional provincial exemptions beyond the federal framework:
CPP/OAS: Fully taxable provincially; OAS federal clawback applies above ~$86,912
RRIF/RRSP withdrawals: Fully taxable
Private pensions: Taxable; eligible for the $2,000 federal pension income credit
For retirees with moderate incomes, New Brunswick's lower bracket structure (compared to Nova Scotia) makes it somewhat more retirement-friendly among Atlantic provinces. Social Security income from the US (for returnees) may be eligible for treaty relief under the Canada-US tax treaty.
What is New Brunswick's provincial income tax rate for 2026?
New Brunswick has four provincial income tax brackets for 2026: 9.40% on the first $52,333, 14.00% on $52,333–$104,666, 16.00% on $104,666–$193,861, and 19.50% above $193,861. The basic personal amount is $13,664 (applied as a non-refundable credit at 9.4%). At $100,000 income, provincial tax is approximately $9,714 (9.71% effective rate).
Q
What is the HST rate in New Brunswick?
New Brunswick's HST is 15% — 10% provincial component plus 5% federal GST, harmonized into a single rate. This is tied with Prince Edward Island and Newfoundland for Canada's highest HST (Nova Scotia has charged 14% since April 1, 2025). Basic groceries and prescription drugs are zero-rated (0% HST).
Q
Is New Brunswick cheaper to live in than Nova Scotia?
On income tax, New Brunswick is cheaper than Nova Scotia at every income level shown — approximately $2,348 less provincial tax at $100,000. Nova Scotia's HST is 14% versus New Brunswick's 15%. Housing in New Brunswick (Moncton, Fredericton) is generally more affordable than Halifax. The total cost of living is broadly similar, with New Brunswick having an income tax advantage.
Q
What is New Brunswick's combined tax rate at $100,000?
At $100,000 income, a New Brunswick resident pays approximately $23,016 in combined federal and provincial income tax — about 23.0% effective combined rate. This includes approximately $13,302 in federal tax and $9,714 in New Brunswick provincial tax (single filer, wage income; CPP and EI are extra).
Q
Is New Brunswick a bilingual province?
Yes — New Brunswick is Canada's only officially bilingual province. Both English and French are official languages. The northern and eastern regions are predominantly French-speaking (Acadian communities), while the south (Fredericton, Saint John) is predominantly English-speaking. Moncton is a major bilingual hub. Government services are available in both languages.
Q
Are there any notable New Brunswick tax credits?
New Brunswick offers several provincial tax credits: the NB Low-Income Tax Reduction, the NB Seniors' Home Renovation Tax Credit, the NB Political Contribution Tax Credit, and various credits for certain professional fees and training. The province also provides property tax credits for seniors through the Residential Property Tax Relief program.
Disclaimer:This guide is for educational purposes only and does not constitute tax or financial advice. New Brunswick provincial tax rates are set annually by Finance New Brunswick. Consult a qualified tax professional for advice specific to your situation.