diff --git a/policyengine_canada/variables/gov/provinces/nb/tuition/nb_tuition.py b/policyengine_canada/variables/gov/provinces/nb/tuition/nb_tuition.py
new file mode 100644
index 000000000..a5c13ece8
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/nb/tuition/nb_tuition.py
@@ -0,0 +1,39 @@
+from policyengine_canada.model_api import *
+
+# 1 2 3 4 5 6 7 8 9 10
+# 1 unused_amont
+# 2 amount from line 9 of federal s 11
+# 3 1+2
+# 4 if value<=44887 line 26000
+#   else (line8 in From NB428)/0.094
+# 5 line 31 from form NB428
+# 6 max(0, 4-5)
+# 7 min((1),(6))
+# 8 (6-7)
+# 9 min(2,8)
+# 10 (7+9)
+# 11 (3)
+# 12 (10)
+# 13 (11-12)
+# if transfer:
+#   14 min(5000,(2))
+#   15 (9)
+#   16 max(0,(14)-(15))
+#   17 input the provincial amount
+#   18 (13)-(17)
+# else:
+#   18 (13)
+
+class nb_tuition(Variable):
+    value_type = float
+    entity = Tution
+    label = "New Brunswick tuition amounts"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html"
+    defined_for = ProvinceCode.NB
+
+    def formula(person, period, parameters):
+        income = person("nb_taxable_income", period)
+        p = parameters(period).gov.provinces.nb.tax.income.rate
+        return p.calc(income)