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The Northwest Territories has four income tax brackets, 5.9%, 8.6%, 12.2% and 14.05%, and an $18,198 basic personal amount. There's no territorial sales tax, so only the 5% GST applies.
The Northwest Territories keeps things simple: one set of brackets, one credit and no territorial sales tax. Here’s the detail, with a worked example for a $60,000 income.
What are the brackets for 2026?
The territorial rate is 5.9% on your first $53,003 of taxable income, 8.6% up to $106,009, 12.2% up to $172,346 and 14.05% above that. The basic personal amount is $18,198, and credits count at 5.9% of the amount you claim. Add the federal layer from the limits page.
Take $60,000. The first $53,003 costs you $3,127 and the other $6,997 costs you $602, which makes $3,729. The basic amount credit takes off $1,074, so you’d pay about $2,655 of territorial tax.
What’s different about the Northwest Territories?
Mostly what isn’t there. There’s no surtax, no health premium and no territorial sales tax, so the brackets are close to the whole story. The CRA says nothing changed during 2026: the July payroll edition shows the same brackets and rates as January.
That makes this one of the steadier tables to plan around.
How does sales tax work here?
Only the federal 5% GST applies, so a $100 item costs $105. The GST and HST calculator shows the territory as GST only, and the sales tax guide compares the rest.
Which calculators include it?
The income tax calculator and the take-home pay calculator both include the Northwest Territories. Pick it from the list and the the Northwest Territories rates apply. Both show where each dollar of pay goes.
Where to read more
The guide to how income tax works explains the two layers, and the province index lists the others.
Before you rely on these numbers
You’ll want to check three things before you act on any figure here, because rates and credits do change and you wouldn’t want an old number in a real return: the date at the top of the page, the CRA source we name, and your own slip or notice, which always wins if it differs from a summary like this one.
Don’t guess.
Not sure where to start? Our filing guide walks you through the steps, the document checklist shows what you’ll need, and the province index lets you compare where you live with other places. Is your situation unusual? Then a qualified preparer is the right call, and we can’t advise you ourselves.
Frequently asked questions
What are the Northwest Territories income tax brackets for 2026?
5.9% on the first $53,003, 8.6% up to $106,009, 12.2% up to $172,346 and 14.05% above that.
Did the brackets change during 2026?
No. The CRA's July 2026 payroll edition states no change for the Northwest Territories.
Is there a territorial sales tax?
No. You pay only the 5% GST.
Where do these numbers come from?
From the CRA payroll tables and tax rates page, checked on September 29, 2026.
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.