New Brunswick

Residential Property Tax Credit

Moderate application

Tax filing not required

This benefit may lead to others

If you qualify for this benefit you may be able to get other related benefits, including:

    The Residential Property Tax Credit provides eligible property owners in New Brunswick with a tax break on their principal residence.

    This residential tax credit is applied against the provincial portion of your property taxes. Property owners are still responsible for all of their municipal property tax.

    The program is divided into 5 categories:

    1. Full Tax Credit: If you own and maintain your property as your principal residence for the full year with the exception of vacations and holidays, you may be eligible for a full tax credit on the provincial tax portion of your property tax bill. In cases, such as duplexes, triplexes or houses with in-law suites, you would only be eligible for a tax credit on the portion of the property that you occupy as your principal residence and up to 0.5 hectares of land.

    2. Partial Tax Credit: If you buy a property that will be your principal residence, and you move in after January 1st, you may be eligible for a partial tax credit for the portion of time that you own AND live on the property that year. For the period of time that the property is vacant, you will have to pay both the municipal and provincial taxes on it. When buying a property that is to be your principal residence, be sure you or your lawyer applies for this credit.

    3. New Construction Tax Credit: For new constructions that are not yet completed, contractors or homeowners can apply for the New Construction Tax Credit and get a break on the provincial tax portion of the property tax bill. Only single-family residences qualify for this tax credit, and the residence must be vacant and never previously lived in. You must apply for this tax credit each year. The application is on the same form as the residential tax credit. The New Construction Tax Credit is listed as option C.

    4. Residence occupied for at least 183 days in calendar year: This category is for those people who spend a great deal of time at a secondary residence, such as a cottage. To qualify for this tax credit, you must physically live at your principal residence for at least 183 days in a calendar year. You also must be considered a resident of New Brunswick. You can only get a tax credit on one property.

    5. Properties purchased under an Agreement of Purchase and Sale: If you were in a “rent-to-own” situation, and you now own the property, you may be eligible for a retroactive tax credit for the three previous years. This property must have been and continue to be your principal residence, and you must have an Agreement of Purchase and Sale, which was registered with the Registry of Deeds in your county within 90 days of signing the Agreement.

    To qualify for this program, you must:

    • live in New Brunswick
    • own and maintain a property as your principal residence.

    Documents listed in this section are examples of what can be included with your application. Please review the application instructions (How to Apply tab) to confirm the supplemental and required documents for this benefit.

    Proof of  residency in Province/ Territory

    For example:

    • lease agreement
    • rent receipt
    • household bill
      • gas
      • electricity
      • cable television
      • telephone
    • driver's license
    • vehicle registration or car insurance
    • membership in social or professional organization
    • Other:
      • bank information
      • employment information

    Proof of housing situation

    For example:

    • letter from landlord about your housing situation
    • eviction notice
    • disconnection notice
    • police report about an incident involving your housing
    • moving company quote or invoice
    • list of repairs needed in home
    • list of expenses for renovations needed for independence in the home
    • proof of home ownership (mortgage, property ownership)

    To apply for this program, you must complete a Request for the Residential Property Tax Credit form.

    Please note that you only need to apply for the Residential Property Tax Credit once. The credit will remain on the property until such time as a change in ownership or occupation occurs.

    To check if you already receive the Residential Property Tax Credit, please contact Service New Brunswick:

    Last reviewed: September 17, 2026