The following table lists the income tax rates and brackets in New Brunswick for 2013. The rates are based on taxable income:
| Income Tax Bracket | Income tax Rate |
| 0 – $38,954 | 9.1% |
| $38,954.01 – $77,908 | 12.1% |
| $77,908.01 – $126,662 | 12.4% |
| $126,662.01 and up | 14.3% |