Tax brackets
New Brunswick 2021 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $216,511.
New Brunswick: 5 brackets, top rate 20.3% above $163,528.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2021 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $44,144 | 24.68% |
| $44,144 to $49,020 | 29.82% |
| $49,020 to $88,289 | 35.32% |
| $88,289 to $98,040 | 37.02% |
| $98,040 to $143,538 | 42.52% |
| $143,538 to $151,978 | 43.84% |
| $151,978 to $163,528 | 46.84% |
| $163,528 to $216,511 | 49.3% |
| Over $216,511 | 53.3% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Federal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount.
2021 brackets
New Brunswick income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $44,144 | 9.68% |
| $44,144 to $88,289 | 14.82% |
| $88,289 to $143,538 | 16.52% |
| $143,538 to $163,528 | 17.84% |
| Over $163,528 | 20.3% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: NOTE: Some thresholds were interpolated due to incomplete extract from source; verify before production use
2021 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $49,020 | 15.0% |
| $49,020 to $98,040 | 20.5% |
| $98,040 to $151,978 | 26.0% |
| $151,978 to $216,511 | 29.0% |
| Over $216,511 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Federal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount.
More regions in 2021
Federal
Alberta
British Columbia
Manitoba
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Ontario
Prince Edward Island
Quebec
Saskatchewan
Yukon