Combined New Brunswick and Federal Personal Income Tax Rates & Brackets (2025)
| Annual Taxable Income | Ordinary Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|
| $0 - $51,306 | 24.40% | 12.20% | -6.38% | 14.51% |
| $51,307 - $57,375 | 29.00% | 14.50% | -0.03% | 19.80% |
| $57,376 - $102,614 | 34.50% | 17.25% | 7.56% | 26.13% |
| $102,615 - $114,750 | 36.50% | 18.25% | 10.32% | 28.43% |
| $114,751 - $177,882 | 42.00% | 21.00% | 17.91% | 34.75% |
| $177,883 - $190,060 | 45.00% | 22.50% | 22.05% | 38.20% |
| $190,061 - $253,414 | 48.50% | 24.25% | 26.88% | 42.23% |
| $253,415+ | 52.50% | 26.25% | 32.40% | 46.83% |
New Brunswick Personal Income Tax Rates & Brackets (2025)
| Annual Taxable Income | Ordinary Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|
| $0 - $51,306 | 9.40% | 4.70% | -6.35% | 7.65% |
| $51,307 - $102,614 | 14.00% | 7.00% | 0.00% | 12.94% |
| $102,615 - $190,060 | 16.00% | 8.00% | 2.76% | 15.24% |
| $190,061+ | 19.50% | 9.75% | 7.59% | 19.26% |
Federal Personal Income Tax Rates & Brackets (2025)
| Annual Taxable Income | Ordinary Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|
| $0 - $57,375 | 15.00% | 7.50% | -0.03% | 6.87% |
| $57,376 - $114,750 | 20.50% | 10.25% | 7.56% | 13.19% |
| $114,751 - $177,882 | 26.00% | 13.00% | 15.15% | 19.52% |
| $177,883 - $253,414 | 29.00% | 14.50% | 19.29% | 22.97% |
| $253,415+ | 33.00% | 16.50% | 24.81% | 27.57% |
Tax Rates by Jurisdiction
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