Table 1 – New Brunswick (2016)

Taxable
income
Total
tax payable
Effective
 rate
Marginal
rate
$ %
20,000 2,270 11.35 24.68
30,000
40,000
4,738
7,206
15.79
18.02
24.68
32.16
50,000
60,000
10,422
13,954
20.84
23.26
35.32
35.32
70,000
80,000
17,486
21,018
24.98
26.27
35.32
36.85
90,000
100,000
24,703
28,924
27.45
28.92
42.21
42.52
110,000
120,000
33,176
37,428
30.16
31.19
42.52
42.52
130,000
140,000
150,000
160,000
41,680
46,042
50,715
55,645
32.06
32.89
33.81
34.78
43.62
46.72
49.30
49.30
170,000
180,000
190,000
200,000
60,575
65,505
70,435
75,365
35.63
36.39
37.07
37.68
49,30
49,30
49,30
53.30
250,000
300,000
350,000
400,000
102,014
128,664
155,314
181,964
40.81
42.89
44.38
45.49
53.30
53.30
53.30
53.30
450,000
500,000
550,000
600,000
208,614
235,264
261,914
288,564
46.36
47.05
47.62
48.09
53.30
53.30
53.30
53.30

Marginal rate applies on each dollar of additional income within the range.

Total tax payable and marginal rates are combined federal and New Brunswick amounts/rates.

Federal
Basic personal credit of $1,721 applies.

New Brunswick
Basic personal credit of $945 applies.

Does not consider the low-income tax reduction which impacts on taxable income amounts up to $30,000 in the above table.