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FR

2024-2025 Tax Planning Guide
Tables
Table I3 – Marginal Rates – N.B. 2024

3- New Brunswick

Table I3 – Marginal Rates – N.B. 2024

Tax brackets	Other income %	Capital gain %	Dividends¹
Tax brackets	Other income %	Capital gain %	Eligible² %	Ordinary³ %
NEW BRUNSWICK
$15,000 – $49,958	24.40	12.20	0.00	14.51
$49,959 – $55,867	29.00	14.50	0.00	19.80
$55,868 – $99,916	34.50	17.25	7.56	26.13
$99,917 – $111,733	36.50	18.25	10.32	28.43
$111,734 – $173,205	42.00	21.00	17.91	34.75
$173,206 – $185,064	45.32	22.66	22.49	38.57
$185,065 – $246,752	48.82	24.41	27.32	42.59
$246,753 and over	52.50	26.25	32.40	46.83
ALL PROVINCES
Federal
For all provinces except Quebec	33.00	16.50	24.81	27.57
Quebec only	27.56	13.78	20.72	23.02
Provincial⁴
Alberta	48.00	24.00	34.31	42.30
British Columbia	53.50	26.75	36.54	48.89
Manitoba	50.40	25.20	37.78	46.67
New Brunswick	52.50	26.25	32.40	46.83
Newfoundland and Labrador	54.80	27.40	46.20	48.96
Northwest Territories	47.05	23.53	28.33	36.82
Nova Scotia	54.00	27.00	41.58	48.27
Nunavut	44.50	22.25	33.08	37.79
Ontario	53.53	26.76	39.34	47.74
Prince Edward Island	51.75	25.88	36.20	47.63
Quebec	53.31	26.65	40.11	48.70
Saskatchewan	47.50	23.75	29.64	41.34
Yukon	48.00	24.00	28.93	44.04

¹ Rates applicable to actual dividends received (not grossed up).

² Grossed up by 38%.

³ Grossed up by 15%.

⁴ Combined rates, federal and provincial.

Tax Table – New Brunswick 2024
See Tax Table – New Brunswick 2024
Table I2 – Main Non-Refundable Tax Credits - N.B. 2024
See Table I2 – Main Non-Refundable Tax Credits - N.B. 2024
Table I3 – Marginal Rates - N.B. 2024
See Table I3 – Marginal Rates - N.B. 2024
Table I4 - Tax Brackets - New Brunswick
See Table I4 - Tax Brackets - New Brunswick

See all tables

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