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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 June 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%. However, Quebec's federal tax abatement (16.5% of basic federal tax) partially offsets the higher provincial rate. At $100,000 CAD income, a Quebec resident pays approximately $31,200 in combined tax versus $33,400 for a New Brunswick resident — making Quebec roughly $2,200 cheaper at this income level despite having a higher top rate. New Brunswick is an Atlantic province with HST at 15%, higher than Quebec's QST at 9.975%. Both provinces offer strong public services, but Quebec's subsidised childcare and lower tuition are notable advantages for families.
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
$2,200
Quebec residents pay approximately $2,200 less in combined tax at this income after the federal abatement. All figures in CAD. Federal tax (15–33%) applies equally to both provinces.
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
$15,600
$17,100
$1,500
$15,000
$100,000
$31,200
$33,400
$2,200
$22,000
$150,000
$48,500
$52,500
$4,000
$40,000
$200,000
$67,000
$72,000
$5,000
$50,000
💡

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⚜️

Quebec Pros & Cons

+ PROS
  • Lower combined tax at $100K after federal abatement: $31,200 vs NB $33,400
  • Subsidised childcare ($10/day) — saves families $10,000–$15,000/year vs NB
  • Lowest university tuition in Canada
  • Lower QST (9.975%) vs NB HST (15%) — saves on everyday purchases
  • 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 personal income tax burden at very high incomes (above $200K)
  • 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 at most incomes: $2,200 more at $100K vs Quebec
  • HST 15% on goods and services vs QC's QST 9.975% — higher sales tax burden
  • 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

How can Quebec have lower combined tax than New Brunswick if QC has a higher rate?

Quebec's 25.75% top provincial rate is the highest in Canada, but Quebec residents also receive a federal tax abatement worth 16.5% of their basic federal tax. This is because Quebec funds programs — such as the Quebec Pension Plan (QPP), Quebec Parental Insurance Plan (QPIP), and subsidised childcare — that the federal government funds elsewhere. After the abatement, the effective combined burden at $100,000 CAD income is approximately $31,200 in QC versus $33,400 in NB.

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% on income up to $53,255; 19% from $53,255 to $106,495; 24% from $106,495 to $129,590; 25.75% on income above $129,590. Remember that Quebec residents also pay reduced federal tax due to the 16.5% abatement on basic federal tax. Source: Revenu Québec.

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

New Brunswick 2026 provincial brackets: 9.4% on income up to $47,715; 14% from $47,715 to $95,431; 16% from $95,431 to $176,756; 19.5% on income above $176,756. NB's bottom bracket of 9.4% from the first dollar is significantly higher than most provinces. Source: Government of New Brunswick.
From the brief
CY0%dividends, 60-day rule
PT20%flat rate, tech workers
GB39%non-dom regime gone
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