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Self-Employed Tax in New Brunswick (2025 & 2026)
A self-employed person in New Brunswick with $50,000 of net business income in 2025 owes about $12,563 in income tax and CPP — $1,047 a month to set aside. Sales tax: 15% HST.
What to set aside — quick estimate
Income tax + CPP/QPPSet aside each monthEffective rate
Full breakdown by bracket:Open the tax calculator
Estimated tax for 2025 (filed in spring 2026)
| Net business income | Federal | New Brunswick | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,554 | $1,264 | $3,154 | $5,972 | $498 |
| $50,000 | $4,109 | $2,921 | $5,534 | $12,563 | $1,047 |
| $75,000 | $8,080 | $5,864 | $8,364 | $22,309 | $1,859 |
| $100,000 | $13,104 | $9,295 | $8,860 | $31,259 | $2,605 |
Estimated tax for 2026
| Net business income | Federal | New Brunswick | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,455 | $1,239 | $3,154 | $5,848 | $487 |
| $50,000 | $3,922 | $2,895 | $5,534 | $12,351 | $1,029 |
| $75,000 | $7,755 | $5,781 | $8,493 | $22,029 | $1,836 |
| $100,000 | $12,716 | $9,169 | $9,293 | $31,178 | $2,598 |
Sales tax and rules in New Brunswick
New Brunswick charges 15% HST. You start charging it after the $30,000 small supplier limit or when you register voluntarily.
New Brunswick tax brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 – $52,333 | 9.40% |
| $52,333 – $104,666 | 14.00% |
| $104,666 – $193,861 | 16.00% |
| $193,861 – and up | 19.50% |
Applied on top of the federal brackets (14% on the first $58,523 in 2026).
Self-employed guides by profession
- Freelance web developers
- Graphic designers
- Independent consultants
- Independent contractors and trades
- Uber and ride-share drivers
- Delivery drivers (DoorDash, Skip, Instacart)
- Real estate agents
- Content creators and TikTok creators
- Etsy and online sellers
- Virtual assistants
- Tutors and coaches
- Cleaners and home services
- Canadian digital nomads
Track it all year in New Brunswick. PlanTaxes.Pro reads your Gmail receipts, adds HST and shows your T2125 with New Brunswick's brackets for each year. Opens November 27 — join the list for 20% off.
Questions
How much tax does a self-employed person pay in New Brunswick?
With $50,000 of net business income in 2025, about $12,563 in federal and New Brunswick income tax plus CPP, an effective rate of 25.1%. Use the calculator above for your own numbers.
What is the HST rate in New Brunswick?
15%.
Where is New Brunswick tax calculated?
On form NB428 with your federal return.
Is CPP included in the New Brunswick estimates?
Yes. Self-employed people pay both halves of CPP; the estimates include it and apply the deductible half.