Home / Take-Home Pay / New Brunswick
Enter your gross annual salary to see your estimated net take-home pay after federal income tax, New Brunswick provincial tax, CPP and CPP2 contributions, and EI premiums. All calculations use 2026 rates published by the CRA and the Government of New Brunswick.
Know your take-home pay — now file your taxes. File your 2025 return with TurboTax — Canada's most popular tax software.
New Brunswick restructured its provincial income tax significantly in 2023, moving from a more complex graduated schedule to four clean brackets: 9.4%, 14.0%, 16.0%, and 19.5%. The top rate was reduced from 20.3% to 19.5% at the same time. For 2026, this post-reform structure remains in place with annual indexation applied to the thresholds.
Before 2023, New Brunswick's schedule had more intermediate steps, making the rate profile less predictable for earners and payroll systems. The simplification to four brackets reduced administrative complexity and lowered the top rate. The resulting four-bracket structure is comparable in simplicity to Manitoba (three brackets) and simpler than Nova Scotia (five brackets) or Newfoundland (eight brackets).
The top rate of 19.5% applies on income above $193,861, a high threshold. For most middle-income New Brunswick earners, the working income range sits entirely within the first two brackets (9.4% and 14.0%).
At $85,000 gross, income after the New Brunswick basic personal amount ($12,458) falls primarily in the 9.4% and 14.0% brackets. The third bracket (16.0%) threshold is approximately $95,431, which income at $85,000 has not reached. Almost all of the taxable income at this level is in the first two bands.
Provincial tax at $85,000 is $8,208.27 and net take-home is $59,704.49.
New Brunswick applies no surtax and no provincial health premium. The four-bracket table is the complete provincial calculation, simpler than Ontario's three-layer structure and PEI's bracket-plus-surtax system.
New Brunswick's 9.4% starting rate is mid-range among Atlantic provinces. Nova Scotia starts lower (8.79%) but with a lower basic personal amount; Newfoundland starts lower still (8.7%) but also with a very low BPA. At most middle incomes, NB's effective rate sits between NS and NL.
| Scenario | Prov. Tax | Federal Tax | Net Pay | Eff. Rate |
|---|---|---|---|---|
| $85K (New Brunswick) | $8,208 | $11,318 | $59,704 | 29.8% |
| $85K (Nova Scotia) | $10,145 | $11,318 | $57,768 | 32.0% |
| $85K (PEI) | $9,278 | $11,318 | $58,635 | 31.0% |
| $85K (Newfoundland) | $8,760 | $11,318 | $59,152 | 30.4% |
For how NB compares nationally and for higher-income scenarios where the 19.5% top rate begins to apply, see the take-home pay province comparison guide.
Q: What specifically changed when New Brunswick reformed its income tax in 2023?
The 2023 reform had three main effects. First, the number of brackets was reduced by collapsing several intermediate rates into the four-bracket structure now in use. Second, the top rate was cut from 20.3% to 19.5%, providing a modest benefit for high-income earners. Third, bracket thresholds were adjusted. For earners at middle incomes (roughly $50,000–$150,000), the reform generally resulted in modest tax reductions. For earners above $180,000, the lower top rate produced a more meaningful reduction. The 2026 rates reflect this post-reform structure with subsequent annual indexation applied.
Every New Brunswick employee’s paycheque has deductions taken off before they see the money: federal income tax, New Brunswick provincial tax, base CPP, CPP2 (for higher earners), and EI. Here is what each piece does, in the order the calculator applies them.
New Brunswick employees contribute to CPP at the standard federal rate. In 2026, the first $3,500 of earnings is exempt. Earnings between $3,500 and $74,600 are subject to base CPP at 5.95%, for a maximum contribution of $4,230.45. Earnings between $74,600 and $85,000 are subject to CPP2 at 4%, for a maximum of $416. Earnings above $85,000 are not subject to CPP.
EI premiums are 1.63% on insurable earnings up to $68,900, for a maximum annual premium of $1,123.07. Earnings above $68,900 are not subject to EI.
Federal tax uses Canada's progressive bracket structure. The 2026 federal brackets:
| Taxable income (2026) | Federal rate |
|---|---|
| Up to $58,875 | 14% |
| $58,875 to $117,750 | 20.5% |
| $117,750 to $182,630 | 26% |
| $182,630 to $260,625 | 29% |
| Over $260,625 | 33% |
Every taxpayer gets the federal basic personal amount (BPA) of $16,452 as a non-refundable credit, effectively sheltering that amount from federal tax. The BPA phases down for net income above $181,440.
New Brunswick uses four provincial tax brackets ranging from 9.4% to 19.5%. The province reduced its top rate from 20.3% to 19.5% in 2023 as part of a broader Atlantic tax reform. New Brunswick's starting rate of 9.4% is the lowest first-bracket rate among the Atlantic provinces, making it competitive for lower- and middle-income earners in the region.
The 2026 New Brunswick brackets:
| Taxable income (2026) | New Brunswick rate |
|---|---|
| Up to $52,333.00 | 9.4% |
| $52,333.00 to $104,666.00 | 14% |
| $104,666.00 to $193,861.00 | 16% |
| Over $193,861.00 | 19.5% |
New Brunswick basic personal amount: $13,664.00
New Brunswick has simplified its tax structure with rates of 9.4%, 14.0%, 16.0%, and 19.5%. The 19.5% top rate applies on income above $193,861. The 2026 rates reflect ongoing simplification that began with a top-rate reduction from 20.3% in 2023.
Here is how a $80,000.00 New Brunswick salary breaks down under 2026 rates. Your actual number will differ if you have RRSP contributions, non-standard TD1 credits, or employer-side deductions.
| Gross salary | $80,000.00 |
| CPP (base) | − $4,230.45 |
| CPP2 | − $216.00 |
| EI | − $1,123.07 |
| Federal income tax | − $10,292.73 |
| New Brunswick provincial tax | − $7,508.26 |
| Total deductions | − $23,370.51 |
| Net take-home | $56,629.49 |
Effective total deduction rate: 29.2% | Monthly net: ~$4,719.12
No surtax or health premium in New Brunswick
The figure above is what the calculator returns for a standard single-employer, full-year employment scenario in New Brunswick. Real paycheques vary for a handful of common reasons:
RRSP contributions reduce your taxable income dollar-for-dollar, lowering both federal and provincial income tax.
Additional TD1 credits (spousal amount, disability amount, tuition carry-forward, etc.) reduce source deductions. This calculator assumes only the basic personal amount.
Employer-side deductions — benefits premiums, pension contributions, union dues — come off before or after tax depending on the benefit. They are not modelled here.
Mid-year job changes can cause CPP and EI to be over-deducted, since each employer restarts the deduction from zero. Any excess is reconciled on your return.
For anything more complex than the standard case, use the CRA's PDOC or consult a payroll professional.
Did New Brunswick recently reduce its income tax?
Yes. In 2023, New Brunswick reduced its top provincial rate from 20.3% to 19.5% and adjusted bracket thresholds. The 2026 rates reflect that reduced structure.
How does New Brunswick compare to Nova Scotia for take-home pay?
At $80,000, a New Brunswick resident takes home roughly $56,629 vs. $54,826 in Nova Scotia — about $1,800 more per year. Nova Scotia's higher bracket rates make it the more expensive of the two Atlantic provinces at middle incomes.
Does New Brunswick have a health premium?
No. New Brunswick has no provincial health premium collected through payroll.
What is New Brunswick's top combined marginal rate?
52.5% (33% federal + 19.5% NB) on income above $258,482.
Service Canada — EI premium rates and maximums
Rates last verified against source documents: January 2026.
