New Brunswick Tax Rates for 2026

The top combined federal and New Brunswick marginal rate is 52.50% on taxable income over $258,482. Capital gains are taxed at half your marginal rate, up to 26.25%.

Marginal and capital gains rates by income

New Brunswick combined marginal and capital gains tax rates by taxable income, 2026
Taxable income	Marginal rate	Capital gains rate
Up to $52,333	23.40%	11.70%
$52,333 to $58,523	28.00%	14.00%
$58,523 to $104,666	34.50%	17.25%
$104,666 to $117,045	36.50%	18.25%
$117,045 to $181,440	42.00%	21.00%
$181,440 to $193,861	45.00%	22.50%
$193,861 to $258,482	48.50%	24.25%
Over $258,482	52.50%	26.25%

Rates apply to the next dollar of taxable income above the basic personal amounts. Sources: CRA 2026 federal and provincial brackets, cross-checked against KPMG's 2026 table. Credits, the alternative minimum tax and income-tested benefits are not included. Estimates only, not tax advice.

Example: a $20,000 capital gain

With $120,000 of other taxable income in New Brunswick, half of the gain ($10,000) is added to your income. The extra federal and provincial tax is about $4,200, an effective rate of 21.00% on the gain. A capital loss of the same size in the same year would save about the same amount.

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Frequently asked questions

What is the top marginal tax rate in New Brunswick in 2026?

The top combined federal and provincial rate in New Brunswick is 52.50%, on taxable income over $258,482.

What is the capital gains tax rate in New Brunswick?

Half of a capital gain is taxable, so the rate on a gain is half of your marginal rate: from 11.70% on lower incomes up to 26.25% at the top.

How much tax would I pay on a $20,000 capital gain in New Brunswick?

With $120,000 of other taxable income, a $20,000 gain adds about $4,200 of federal and New Brunswick tax, an effective rate of 21.00% on the gain.