Government of New Brunswick

New Brunswick's personal income tax is administered and collected by the federal government through the Canada Revenue Agency.  New Brunswick personal income tax rates and bracket structure are applied to federally-defined New Brunswick taxable income.
 

  2010 2011 2012 2013
2014 2015 2016 2017 2018
Income Tax Rates
(on taxable income)
9.30%
on first
$36,421
9.10%
on first
$37,150
9.10%
on first
$38,190
9.39%
on first
$38,954
9.68%
on first
$39,305
9.68%
on first
$39,973
9.68%
on first
$40,492
9.68%
on first
$41,059
9.68%
on first $41,675
  12.50% on
$36,421 to
$72,843
12.10% on
$37,150 to
$74,300
12.10% on
$38,190 to
$76,380
13.46% on
$38,190 to
$77,908
14.82% on
$39,305 to
$78,609
14.82% on
$39,973 to
$79,946
14.82% on
40,492 to
$80,985
14.82% on
$41,059 to
$82,119
14.82% on
$41,675 to
$83,351
  13.30% on
$72,843 to
$118.427
12.40% on
$74,300 to
$120,796
12.40% on
$76,380 to
$124,178
14.46% on
$77,908 to
$126,662
16.52% on
$78,609 to
$127,802
16.52% on
$79,946 to
$129,975
16.52% on
$80.985 to
$131.664
16.52% on
$82,119 to
$133,507
16.52% on
$83,351 to
$135,510
  14.30% over
$118,427
14.30% over
$120,796
14,30% over
$120,796
16.07% over
$126,662
17.84% over
$127,802
17.84% on
$129,975 to
$150,000
17.84% on 
$131,664 to 
$150,000
17.84% on
$133,507 to $152,100
17.84% on
$135,510 to
$154,382
            21% on $150,000
$250,000
20.3% over
$150,000
20.3% over $152,100 20.3% over
$154,382
            25.75% over
$250,000
     

 

Selected Tax Credit Amounts

  2010 2011 2012 2013 2014 2015 2016 2017 2018
Basic Personal Amount $8,777 $8,953 $9,203 $9,388 $9,472 $9,633 $9,758 $9,895 $10,043
Spousal/Equivalent Amount $7,453 $7,602 $7,815 $7,971 $8,043 $8,180 $8,286 $8,402 $8,528
Age Amount $4,286 $4,371 $4,494 $4,584 $4,625 $4,704 $4,765 $4,831 $4,904
Disability Amount $7,106 $7,248 $7,451 $7,600 $7,688 $7,799 $7,900 $8,011 $8,131

 

Low-Income Tax Reduction

  2010 2011 2012 2013 2014 2015 2016 2017 2018
Threshold Amounts
(Single tax filer)
$14,648 $14,941 $15,360 $15,667 $15,808 $16,076 $16,285 $16,513 $16,761
Phase-Out Rate 3% 3% 3% 3% 3% 3% 3% 3% 3%

Tax credit amounts are multiplied by the lowest New Brunswick personal income tax rate to calculate the provincial tax credits.

The New Brunswick Low-Income Tax Reduction was implemented commencing 2001. These amounts are used to reduce tax payable.

Eligible low-income families with dependent children may also receive the New Brunswick Child Tax Benefit and the New Brunswick Working Income Supplement, depending upon their income level.

Tax filers may also qualify for other personal non-refundable tax credits provided by the Province of New Brunswick. Following is the list of non-refundable tax credits available to eligible tax filers:
 

Non-Refundable Tax Credits

  • Basic Personal Amount
  • Age Amount
  • Spouse or Common Law Amount
  • Amount for Eligible Dependant
  • Amount for Infirmed Dependants Age 18 or Older
  • Canada Pension Plan Contributions
  • Employment Insurance Premiums
  • Pension Income Amount
  • Caregiver Amount
  • Disability Amount
  • Disability Supplement Amount
  • Interest Paid on Student Loans
  • Tuition and Education Amounts
  • Amount Transferred from Spouse or Common Law Partner
  • Medical Expense Credit
  • Donations and Gifts
  • Dividend Tax Credit
  • Overseas Employment Tax Credit
  • Foreign Tax Credit
  • NB Low-Income Tax Reduction
  • NB Political Contribution Tax Credit
  • NB Labor-Sponsored Venture Capital Tax Credit
  • NB Small Business Investor Tax Credit

For information on eligibility for these credits, contact the Canada Revenue Agency (CRA) at 1-800-959-8281 or visit the Canada Revenue Agency website.