How Newfoundland and Labrador income tax works
| Taxable income 2026 | NL rate |
|---|---|
| Up to $44,678 | 8.7% |
| $44,678 – $89,354 | 14.5% |
| $89,354 – $159,528 | 15.8% |
| $159,528 – $223,340 | 17.8% |
| $223,340 – $285,319 | 19.8% |
| $285,319 – $570,638 | 20.8% |
| $570,638 – $1,141,275 | 21.3% |
| Over $1,141,275 | 21.8% |
Credits are given at 8.7% on the basic personal amount, CPP and EI.
Worked example: $60,000 in Newfoundland and Labrador
Employment income $60,000, NL, 2026
Provincial tax is $4,559; after federal tax, CPP and EI, take-home pay is $45,763.
Take-home pay$45,763per year · Newfoundland and Labrador
- Per month
- $3,814
- Every two weeks
- $1,760
- Marginal rate
- 40.73%tax + CPP/EI on next $
| Item | Year | Month | Bi-weekly | Week |
|---|---|---|---|---|
| Gross income | $60,000.00 | $5,000.00 | $2,307.69 | $1,153.85 |
| Federal tax | −$5,338.30 | −$444.86 | −$205.32 | −$102.66 |
| Newfoundland and Labrador tax | −$4,559.17 | −$379.93 | −$175.35 | −$87.68 |
| CPP | −$3,361.75 | −$280.15 | −$129.30 | −$64.65 |
| EI premiums | −$978.00 | −$81.50 | −$37.62 | −$18.81 |
| Take-home pay | $45,762.78 | $3,813.57 | $1,760.11 | $880.05 |
At $100,000 the take-home is $70,603, with a combined marginal rate of about 36.3%.
What changed in 2026
The province announced on 29 April 2026 that the basic personal amount would rise to $13,094 for the whole 2026 year. Because payroll had used $11,188 for the first half of the year, employers used a prorated $15,000 from July so withholding catches up; on your return the annual $13,094 applies. Brackets were indexed by 1.1%.
Tips
- Expect a smaller balance owing (or a bigger refund) for 2026 if your employer did not apply the July catch-up.
- The NL income supplement and seniors’ benefit are paid with the GST/HST credit when you file.
- Physical activity and other provincial credits are claimed on form NL428.