New Brunswick Probate Tax Changes: What Executors and Families Should Know

Navigating an estate after the death of a loved one can feel overwhelming. If you are serving as an executor or reviewing your estate plan in New Brunswick, an important probate-tax change took effect on June 12, 2026.

 

New Brunswick now uses a graduated probate-tax structure for most grants of letters probate and letters of administration. Understanding how the rates work can help executors anticipate one of the costs that may arise in administering an estate.

 

What Is Probate?

Probate is the court process for proving a will and obtaining a grant of letters probate. Letters probate confirm the executor’s authority to deal with estate assets. Where a person dies without a will, or where there is no executor able and willing to act, an application for letters of administration may be required instead.

 

Whether a grant is required depends on the estate assets and the requirements of the financial institutions, land registry, or other organizations involved. Not every estate requires probate or administration.

 

Probate tax is separate from income tax, legal fees, executor compensation, and other estate-administration expenses. Under the Probate Court Act, it is payable to the Crown in right of New Brunswick on most grants of probate or letters of administration. It is generally calculated using the value of the estate, including real and personal property, with the actual value of encumbrances on real property deducted.

The New Graduated Probate Tax Rates

For a grant of probate or letters of administration, the probate tax is calculated as follows:

• Estates valued at $20,000 or less: $200.

• Estates valued at more than $20,000 but not more than $100,000: $200, plus $5 for every $1,000 or part of $1,000 above $20,000.

• Estates valued at more than $100,000: $600, plus $15 for every $1,000 or part of $1,000 above $100,000.

The $15-per-$1,000 rate applies only to the portion of the estate value above $100,000.

A Simple Example

For an estate valued at $150,000, the probate tax would be calculated in tiers:

• First $20,000: $200.

• Next $80,000: $5 per $1,000, for an additional $400.

• Remaining $50,000: $15 per $1,000, for an additional $750.

The total probate tax in this example would be $1,350.

Because the legislation applies a rate to every $1,000 or part of $1,000, an estate value that is not an exact multiple of $1,000 may be rounded up for the applicable portion of the calculation.

 

What This Means for Executors

Applying for probate or administration is only one part of an executor’s or administrator’s role. The personal representative must identify and safeguard estate assets, determine and address debts and liabilities, keep appropriate records, communicate with beneficiaries, and distribute the estate only when it is appropriate to do so.

 

The Probate Court Act requires an applicant for a grant to provide a verified statement of the total value of property that belonged to the deceased at death. If property that was not included is later discovered, the executor or administrator must provide a further verified statement within two months.

The tax is not the only court-related amount that may arise. The Probate Court Act also provides for tax on a passing of accounts, where accounts are submitted for the Court’s approval.

Estate Planning Considerations

For families reviewing an estate plan, it is important to understand how assets are owned and how they will pass on death. Beneficiary designations and jointly held property can affect estate administration, but they also have legal, tax, family-law, and practical consequences. They should not be added or changed solely to reduce probate tax without individualized legal and financial advice.

 

A current will, a complete asset list, and clear records can help an executor understand the estate and begin the administration process more efficiently.

 

Plan With Accurate Information

The new probate-tax structure may affect the cost of administering an estate in New Brunswick. Each estate is different, and the need for probate, the assets included in the calculation, and the appropriate steps for an executor will depend on the particular facts.

 

This article provides general information only and is not legal advice. Executors and families should obtain advice based on the estate assets, debts, beneficiaries, and any issues involving the will or estate administration.

If you have been named as an executor or would like to review your estate plan in light of current New Brunswick law, contact us today to discuss whether we can assist you.