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.

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.

  2013
2014 2015 2016 2017 2018 2019 2020 2021
Income Tax Rates
(on taxable income)
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
9.68%
on first
$42,592
9.68%
on first
$43,401
9.4%
on first
$43,835
  13.46% on
$38,954 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
14.82% on
$42,592 to
$85,184
14.82% on
$43,401 to
$86,803
14.82% on
$43,835 to
$87,671
  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
16.52% on
$85,184 to
$138,491
16.52% on
$86,803 to
$141,122
16.52% on
$87,671 to
$142,534
  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
17.84% on
$138,491 to
$157,778
17.84% on
$141,122 to
$160,776
17.84% on
$142,534 to
$162,383
      21% on $150,000
$250,000
20.3% over
$150,000
20.3%  over
$152,100
20.3% over
$154,382
20.3% over
$157,778
 20.3% over
$160,776
20.3% over 
$162,383
      25.75% over
$250,000
           

 

Selected Tax Credit Amounts

  2013 2014 2015 2016 2017 2018 2019 2020 2021
Basic Personal Amount $9,388 $9,472 $9,633 $9,758 $9,895 $10,043 $10,264 $10,459 $10,564
Spousal/Equivalent Amount $7,971 $8,043 $8,180 $8,286 $8,402 $8,528 $8,716 $8,882 $8,970
Age Amount $4,584 $4,625 $4,704 $4,765 $4,831 $4,904 $5,012 $5,107 $5,158
Disability Amount $7,600 $7,688 $7,799 $7,900 $8,011 $8,131 $8,310 $8,468 $8,552

 

Low-Income Tax Reduction

  2013 2014 2015 2016 2017 2018 2019 2020 2021
Threshold Amounts
(Single tax filer)
$15,667 $15,808 $16,076 $16,285 $16,513 $16,761 $17,130
$17,455 $17,840
Phase-Out Rate 3% 3% 3% 3% 3% 3% 3% 3% 3%