Understanding net salary in New Brunswick 2026
Your payroll withholding incorporates New Brunswick's specific brackets. A key detail in NB is that the Basic Personal Amount is relatively low compared to the federal amount, which can make the provincial tax kick in on lower earnings than in other provinces. However, the Low-Income Tax Reduction helps offset this for entry-level salaries.
This page provides an educational estimate: it explains the mechanisms and gives an order of magnitude.
The calculation logic can be summarized as follows:
Annual net salary = Annual gross salary
− Federal tax
− Provincial/territorial tax
− Pension contributions (CPP/QPP)
− Employment Insurance (EI)
− QPIP (if Quebec)
In New Brunswick, employees see a single payroll deduction process, since the CRA is responsible for collecting both federal and provincial income tax on behalf of the province.
⚠️ Keep in mind: your actual pay stub may differ depending on your credits (TD1),
taxable benefits, RRSP contributions, bonuses,
commissions, overtime, union dues, and other specifics.
2026 tax tablesCRA
Rates + K constant
New Brunswick has implemented tax reductions in recent years. In 2026, the provincial Basic Personal Amount is set at $13,664, a moderate threshold before taxation begins.
The starting rate is 9.40% on income up to $52,333. This represents a decrease from previous years, leaving more net pay in the pockets of middle-income workers.
The province uses a four-bracket system. After $52,333, the rate increases to 14% (up to $104,666), then to 16% (up to $193,861). The maximum rate is 19.5% for very high incomes.
Your pay stub in New Brunswick will include provincial taxes, federal tax, CPP (5.95%), and Employment Insurance (1.64%). There is no separate health premium like in Ontario.
Concrete example: For a $75,000 salary in Moncton, you will fall into the second provincial bracket at 14%. Your average tax rate will be around 27%, leaving you with a net pay of about $54,750.
| Income bracket |
Rate |
K |
| 58 523 $ or less |
14 % |
0 |
| 58 523.01 $ to 117 045 $ |
20.50 % |
3 804 |
| 117 045.01 $ to 181 440 $ |
26 % |
10 241 |
| 181 440.01 $ to 258 482 $ |
29 % |
15 685 |
| 258 482.01 $ or more |
33 % |
26 024 |
Provincial 2026
New Brunswick
| Income bracket |
Rate |
K |
| 54 345 $ or less |
14 % |
0 |
| 54 345.01 $ to 108 680 $ |
19 % |
2717 |
| 108 680.01 $ to 132 245 $ |
24 % |
8 151 |
| 132 245.01 $ or more |
25.75 % |
10 465 |
This calculator utilizes the 2026 New Brunswick provincial tax brackets and credits as officially published by the provincial finance department and operationalized by the CRA T4032 tables.
Federal Basic Personal Amount (BPA) - minimum vs maximum
In New Brunswick, the federal BPA operates as a tax credit that protects part of income from federal taxation. Its value is calculated by applying the lowest federal marginal rate to the BPA.
The federal BPA is income-sensitive: in 2026 it equals 16,452 $ for low and middle incomes, then declines gradually to 14,829 $ for high incomes between 181,440 $ and 258,482 $. New Brunswick’s provincial basic amount is 13,664 $.
-
Maximum BPA: generally applies if your net income is below the phase-out threshold. It
provides the largest credit.
-
Minimum BPA: applies to high incomes (above the upper threshold). Even at very high income,
you keep at least this credit.
-
Between the two: the BPA is reduced progressively from the maximum toward the minimum
according to a formula.
Not to be confused: each province also has its own basic personal amount, which reduces
provincial tax separately from the federal BPA.
Additional 2026 information - thresholds and rates
Because New Brunswick has 5 distinct tax brackets, middle-to-high income earners may notice their marginal tax rate jump more frequently than in provinces with flatter structures.
CPP / QPP - base plan
-
Applicable range:
Pensionable earnings, generally between the annual exemption of 3 500 $ and the maximum
pensionable earnings
(YMPE) of 74 600 $.
-
Employee rate:
CPP 5.95% (outside Quebec) ·
QPP 6.30% (Quebec).
CPP2 / QPP - additional plan
-
Applicable range:
Earnings above the YMPE (74 600 $) up to the additional maximum
(AYMPE) of 85 000 $.
-
Employee rate:
4.00%.
Dynamic display: if annual salary is ≤ 74 600 $, this contribution does not apply.
EI (Employment Insurance)
-
Maximum insurable earnings:
68 900 $.
-
Employee rate:
1.63% (outside Quebec) · 1.30% (Quebec).
QPIP - parental insurance (Quebec)
-
Maximum insurable earnings:
103 000 $.
-
Employee rate:
0.430%.
This contribution applies only if the province is Quebec.
Federal Basic Personal Amount (BPA)
-
Maximum: 16 452 $ ·
Minimum: 14 829 $.
-
Non-refundable credit, phased down between 181 440 $ and 258 482 $ of annual income.
FAQ - Net Pay / Take-Home Pay in New Brunswick (NB) 2026
I live in New Brunswick but work remotely for an Ontario company. Which tax applies?
This is a common situation in New Brunswick. Your Ontario employer will withhold tax based on Ontario rates. However, you are ultimately taxed based on your province of residence as of December 31. When you file your tax return, an adjustment will be made (you will likely owe a bit more, since NB tax rates are slightly higher).
How do New Brunswick's recent tax cuts affect my take-home pay?
New Brunswick recently lowered its lower tax brackets and increased the Basic Personal Amount. If you earn between $40,000 and $80,000, you should see a modest increase in your take-home pay compared to previous years.
What is the New Brunswick low-income tax reduction?
It is a non-refundable tax credit. If your family net income is below certain thresholds, this reduction can eliminate your provincial tax payable entirely, even if tax was withheld from your paycheques.
