Provincial profile · 2026 tax year
New Brunswick marginal tax brackets
New Brunswick's 4-bracket personal income-tax schedule for 2026, and what its rates mean for your RRSP-versus-TFSA decision.
- 19.50%
- Top provincial rate
- #5/13
- By top rate
- 4
- Brackets
- 52.50%
- Combined top rate
2026's top provincial marginal rate in New Brunswick is 19.50%; the federal schedule adds on top of that.
New Brunswick's 2026 schedule has 4 provincial brackets, 9.40% to 19.50%. Once the federal top rate (33.00%, above $258,482) is stacked on, the combined top marginal rate is 52.50%; New Brunswick ranks 5 of 13 provinces and territories on that measure.
- 19.50% top provincial rate
- 52.50% combined top rate
- #5/13 by top rate
- 4 brackets
The verdict
Every dollar a top-bracket New Brunswick resident defers into an RRSP shelters 52.50% in combined federal-and-provincial tax - sitting between British Columbia and Prince Edward Island in the national ranking.
- 19.50%
- New Brunswick top rate
- 33.00%
- federal top rate (above $258,482)
- 52.50%
- combined top marginal rate
- #5/13
- national rank by top rate
Combined rate = the province's top marginal rate plus the federal top rate, both rendered live from the published schedules.
2026 provincial bracket schedule
Source: New Brunswick 2026 provincial income-tax bracket schedule. Bar length scales to the top provincial rate.
| Bracket | Income range | Provincial rate |
|---|---|---|
| 1 | $0 – $49,958 | 9.40% |
| 2 | $49,958 – $99,916 | 14.00% |
| 3 | $99,916 – $185,064 | 16.00% |
| 4 | $185,064 | 19.50% |
Source: New Brunswick 2026 personal income-tax schedule - official publication. Federal brackets from the Canada Revenue Agency, 2026 indexed schedule.
Your combined marginal rate by income
The rate that prices your RRSP deferral is the federal rate plus New Brunswick's rate at your income.
$50,000 income
28.0%
14.0% federal + 14.0% NB
$100,000 income
36.5%
20.5% federal + 16.0% NB
$150,000 income
42.0%
26.0% federal + 16.0% NB
$250,000 income
48.5%
29.0% federal + 19.5% NB
Your true marginal rate, dollar by dollar
The combined federal-and-New Brunswick marginal rate is a staircase, each step is a bracket threshold. Hover or tap anywhere to read the exact rate at that income.
Source: New Brunswick + Canada Revenue Agency published 2026 marginal-rate schedules. Combined rate = provincial + federal at each income.
Combined rate = the federal marginal rate plus New Brunswick's, at each income, rendered from the 2026 published schedules.
How New Brunswick ranks, top rate across Canada
Source: provincial finance-ministry 2026 schedules, compiled by PlainRRSP. New Brunswick is highlighted.
New Brunswick's tax-structure shape
New Brunswick's position on the entry-rate-vs-top-rate map below shows how progressive its schedule is, the further upper-left, the wider the RRSP deferral wedge.
Source: provincial finance-ministry 2026 bracket schedules, compiled by PlainRRSP. Dashed lines mark the median entry and top rate.
What this means for RRSP vs TFSA in New Brunswick
Stack New Brunswick's 19.50% top provincial rate on the federal 33.00% (above $258,482) and you get a combined top rate of 52.50%. That's the full value of an RRSP deduction claimed at this bracket, assuming a lower rate at withdrawal.
With a 16.0% spread between the $100,000-income rate (36.5%) and the 52.50% top bracket, New Brunswick is a province where WHEN you deduct matters almost as much as whether you deduct, saving the RRSP claim for a high-income year is worth the wait.
Before RRSP or TFSA: the RESP/CESG match
Households with children should capture the 20% RESP/CESG match before topping up an RRSP or TFSA in New Brunswick, it's federal and province-invariant, see the CESG match strategy guide. Run your own New Brunswick numbers in the calculator →
Compare to other provinces
- Quebec - 25.75%
- Newfoundland and Labrador - 21.80%
- Nova Scotia - 21.00%
- British Columbia - 20.50%
- Prince Edward Island - 19.00%
- Manitoba - 17.40%
- Alberta - 15.00%
- Yukon - 15.00%
- Saskatchewan - 14.50%
- Northwest Territories - 14.05%
- Ontario - 13.16%
- Nunavut - 11.50%
What to do in New Brunswick
Match the account to your rate gap, then bank the guaranteed money first.
- At a 52.50% top combined rate, high earners gain the most from RRSP deferral, model your own gap before contributing. Open the calculator
- If you have children, capture the 20% RESP/CESG match before topping up an RRSP or TFSA, it is a guaranteed return. CESG strategy
- Compare New Brunswick against the provinces above and below it before deciding where the deferral is worth most. Provinces by top rate
Combined rates assume top-bracket federal income; your marginal rate depends on your total income and other deductions. Reference data, not tax advice.
Frequently asked questions
- What is the top marginal tax rate in New Brunswick for 2026?
- The top marginal provincial rate in New Brunswick for 2026 is 19.50%. Combined with the federal top rate of 33.00% above $258,482, the combined top marginal rate is 52.50%.
- How many tax brackets does New Brunswick have?
- 4 brackets make up New Brunswick's 2026 provincial schedule, spanning 9.40% to 19.50%.
- Where does New Brunswick bracket data come from?
- The schedule is rendered from New Brunswick's published 2026 bracket table, see the linked source above. Federal brackets are uniform across Canada and come from the Canada Revenue Agency.
Reference data, not financial advice - consult a licensed CPA or CFP before acting. See the methodology for what this page does and doesn't model.
Every figure on PlainRRSP is rendered directly from official Canada Revenue Agency registered-plan limits and each province's published marginal-rate schedule, no number is typed in by an editor. New Brunswick's bracket schedule and the federal brackets are rendered live from the published government tables. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026 tax year.