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HEAD-TO-HEAD TAX COMPARISON · 2026

COUNTRY A Quebec VS COUNTRY B New Brunswick

Side-by-side analysis of income tax, effective rates, and take-home pay for Quebec and New Brunswick in 2026.

Daniel · CountryTaxCalc Updated October 2026 Tax Comparison 2026
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OVERVIEW
Quebec has Canada's highest nominal provincial rate at 25.75%, while New Brunswick sits at 19.5%. Quebec's federal tax abatement (16.5% of basic federal tax, about $2,184 at $100,000) partially offsets the higher provincial rate but does not close the gap. At $100,000 CAD income, a Quebec resident pays approximately $24,194 in combined tax versus $23,016 for a New Brunswick resident — making New Brunswick roughly $1,178 cheaper at this income level (Quebec is cheaper only below about $20,700). New Brunswick charges HST at 15%, essentially the same combined sales tax rate as Quebec's 14.975% (5% GST + 9.975% QST). Both provinces offer strong public services, but Quebec's subsidised childcare and lower tuition are notable advantages for families. Figures are combined federal and provincial income tax on wage income, single filer, 2026, after the CPP/QPP, CPP2/QPP2 and EI deductions and credits, with Quebec shown after the 16.5% federal abatement; the contributions themselves (QPP, QPP2, QPIP, CPP, CPP2, EI) are not included.
Section 01

The Big Picture

Top-line rates and effective take-home for a typical earner — including income tax, social contributions, and applicable surcharges.

⚜️
COUNTRY A
Quebec
TAX RATE
14-25.75%
Highest Provincial Rate

4 progressive brackets from 14% to 25.75% (federal abatement applies)

🌊
COUNTRY B
New Brunswick
TAX RATE
9.4-19.5%
Atlantic Province Tax

4 progressive brackets from 9.4% to 19.5%

TYPICAL ANNUAL DIFFERENCE
Moving from New Brunswick → Quebec at $100,000 CAD
$1,178

New Brunswick residents pay approximately $1,178 less in combined tax at this income, even after Quebec's federal abatement. All figures in CAD. Federal tax (14–33%) applies to both provinces; Quebec residents also receive a 16.5% abatement of basic federal tax.

Section 02

Tax Savings by Income Level

Net take-home after all income tax, social contributions, and surcharges — for a single employee with no dependents.

GROSS INCOME
⚜️ QC TAX
🌊 NB TAX
SAVINGS
10-YEAR
$50,000
$7,381
$7,061
-$320
-$3,200
$100,000
$24,194
$23,016
-$1,178
-$11,780
$150,000
$45,916
$42,900
-$3,016
-$30,160
$200,000
$70,125
$64,650
-$5,475
-$54,750
⚜️

Quebec Pros & Cons

+ PROS
  • Federal abatement cuts Quebec residents' federal tax by 16.5% (about $2,184 at $100,000)
  • Subsidised childcare ($10/day) — saves families $10,000–$15,000/year vs NB
  • Lowest university tuition in Canada
  • Sales tax roughly equal: 14.975% combined (5% GST + 9.975% QST) vs NB's 15% HST
  • Rich culture, vibrant Montreal arts and restaurant scene
− CONS
  • Highest nominal provincial income tax rate in Canada: 25.75% top rate
  • QPP and QPIP payroll deductions add to overall deductions
  • Language barrier for English speakers outside Montreal
  • Higher combined income tax than New Brunswick above about $20,700, even after the abatement
  • Complex tax filing — separate QC return required alongside federal return
🌊

New Brunswick Pros & Cons

+ PROS
  • Most affordable housing in Canada: Moncton/Fredericton median $300,000–$350,000
  • French-English bilingualism — career advantage in federal public service
  • Lower provincial top rate: 19.5% vs QC 25.75%
  • Growing tech sector in Moncton
  • Coastal lifestyle — Bay of Fundy, Acadian culture, outdoor recreation
− CONS
  • Higher combined income tax than Quebec below about $20,700 income
  • HST 15% on goods and services — about the same as Quebec's 14.975% combined rate
  • Smaller economy with fewer high-paying private sector jobs
  • No equivalent to Quebec's $10/day subsidised childcare
  • Harsh Atlantic winters; some rural areas experience population decline
FAQ

Frequently Asked Questions

Does Quebec's federal abatement make its combined tax lower than NB's?

Not above about $20,700 of income. Quebec's 25.75% top provincial rate is the highest in Canada, and Quebec residents also receive a federal tax abatement worth 16.5% of their basic federal tax (because Quebec funds programs such as the Quebec Pension Plan, Quebec Parental Insurance Plan and subsidised childcare that the federal government funds elsewhere). The abatement narrows the gap but does not reverse it: at $100,000 CAD income the combined burden is approximately $24,194 in QC versus $23,016 in NB (before QPP, QPIP, CPP and EI contributions).

Which province has lower sales tax — Quebec or New Brunswick?

Quebec has lower sales tax. Quebec charges QST (Quebec Sales Tax) at 9.975% alongside 5% federal GST — an effective rate of roughly 14.975% on most goods. New Brunswick charges HST at 15% (5% federal + 10% provincial). The difference of approximately 0.03 percentage points is minimal, but NB also applies HST more broadly to services. For everyday purchases, the two provinces have similar total sales tax rates.

How does Quebec's $10/day childcare compare to New Brunswick for families?

Quebec's subsidised childcare (CPE — Centres de la petite enfance) offers regulated daycare at approximately $10–$14/day per child, among the lowest in Canada. NB childcare costs average $30–$45/day. For a family with two young children, Quebec saves $20,000–$30,000 per year in childcare costs alone — a massive financial advantage that far exceeds the income tax differences between the two provinces.

What are Quebec's income tax brackets for 2026?

Quebec 2026 provincial brackets: 14% to $54,345, 19% to $108,680, 24% to $132,245, 25.75% above $132,245. The basic personal amount is $18,952, credited at the 14% lowest rate. Quebec residents also receive a 16.5% federal abatement, which is not included in provincial tax. Source: Quebec Ministry of Finance 2026 income tax parameters and Revenu Québec.

What are New Brunswick's income tax brackets for 2026?

New Brunswick 2026 provincial brackets: 9.4% to $52,333, 14% to $104,666, 16% to $193,861, 19.5% above $193,861. The basic personal amount credit is $13,664. Source: CRA payroll deductions tables (T4032-NB, T4127). NB's bottom bracket of 9.4% from the first dollar is higher than in most provinces.
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