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Nunavut income tax and GST in 2026

Updated Checked by the Tax-Services.ca editorial team How we check

In short

Nunavut income tax for 2026 has four brackets: 4% up to $55,801, 7% to $111,602, 9% to $181,439 and 11.5% above that. The basic personal amount is $19,659, claimed at 4%. Only the 5% federal GST applies, because Nunavut has no territorial sales tax.

Nunavut’s rates start lower than anywhere else in our 2026 tables, but a low rate doesn’t tell you the whole story. Federal tax still applies on top, and most of your bill is federal. This page shows how the territorial part works, with examples you can check.

What are the brackets for 2026?

The territorial rate is 4% on your first $55,801 of taxable income, 7% up to $111,602, 9% up to $181,439 and 11.5% above that. Credits count at 4% of the amount you claim. The limits page lists the federal brackets that apply on top, and the CRA page on 2026 tax rates and income brackets confirms the territorial ones.

Take $60,000. The first $55,801 costs you $2,232 and the other $4,199 costs you $294, which makes $2,526. The basic personal amount is $19,659, and the credit it earns takes off $786, so you’d pay about $1,740 of territorial tax. That’s roughly $145 a month.

What does Nunavut territorial tax cost at different incomes?

This table works out the territorial part only, on taxable income, using the 2026 brackets and the basic personal amount credit of $786.36 (4% of $19,659). It leaves out federal tax, CPP, EI and any other credits. The figures are our own arithmetic.

Taxable incomeTax on the bracketsAfter the basic personal amount credit
$30,000$1,200.00$413.64
$60,000$2,525.97$1,739.61
$100,000$5,325.97$4,539.61
$150,000$9,593.93$8,807.57
$200,000$14,557.95$13,771.59

For the federal layer and payroll deductions on the same pay, run the figures through the income tax calculator below.

What’s different about Nunavut?

Every rate is the lowest of its kind in our 2026 tables, but the difference on your bill is modest, because most of your tax is federal. Credits are also worth less here, at 4% of the amount claimed, which is why the basic personal amount saves $786 and not more.

Picture two people on the same $60,000 salary. The one in Nunavut owes about $1,740 of territorial tax, and the one in Nova Scotia about $6,012 on the figures from our Nova Scotia page. That gap is real, but it says nothing about what groceries, rent and heating cost where you live. Don’t judge a move by this table alone.

How does sales tax work here?

Only the 5% GST applies, so a $100 item costs $105. A $500 purchase carries $25 of GST. The GST and HST calculator shows Nunavut as GST only, and the sales tax guide compares the provinces.

Which calculators include it?

The income tax calculator and the take-home pay calculator both include Nunavut. Pick it from the list and the Nunavut rates apply. Both show how much of your pay goes to income tax, CPP and EI.

Where to read more

The guide to how income tax works explains the two layers, and the province index lists the others.

Can you rely on these numbers?

Rates and credits do change, so check three things before you act on any figure here: the date at the top of the page, the CRA source we name, and your own slip or notice. Your slip or notice always wins if it differs from a summary like this one.

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.

What changed for 2026, and what is coming?

  • The Nunavut rates for 2026 are 4% up to $55,801, 7% to $111,602, 9% to $181,439 and 11.5% above that. The basic personal amount is $19,659. Source
  • The Nunavut child benefit is $58.00 a month per child, paid with the Canada child benefit. It starts to shrink above $22,065 of adjusted family net income. Source
  • All of Nunavut counts as Zone A for the northern residents deduction: $11.00 a day, plus another $11.00 a day if you kept and lived in a dwelling there and are the only one claiming it. These are the 2025 amounts on the CRA page. Source

The territory's 2026 budget, reported in May 2026, made no change to personal income tax rates and proposes to double the Nunavut child benefit, with the CRA to settle the payment details with the territory. The CRA page still showed $58.00 a month when we read it in November 2026, so use that figure until the CRA publishes a new one.

We checked the rates against the CRA's tax rates page, the Nunavut child benefit page (dated August 25, 2026) and the northern residents deductions page in November 2026. Items marked announced or proposed are not final, so confirm them with the territory before you plan around them.

Frequently asked questions

What are the Nunavut income tax brackets for 2026?

Nunavut taxes 4% on the first $55,801 of taxable income, 7% up to $111,602, 9% up to $181,439 and 11.5% above that. Federal tax is charged on top. Credits count at 4% of the amount claimed, so the $19,659 basic personal amount takes $786.36 off territorial tax.

Does Nunavut have the lowest tax rates?

Its rates are the lowest of any province or territory in our 2026 tables, starting at 4%. The difference on your bill is modest, because most of your tax is federal. A person on $60,000 pays about $1,740 of territorial tax, plus federal tax, CPP and EI.

Is there a sales tax in Nunavut?

There is no territorial sales tax, so you pay only the 5% federal GST. A $100 item costs $105 and a $500 purchase carries $25 of GST. The sales tax by province page compares the other provinces and territories, which add HST or PST.

How much is the Nunavut child benefit?

The CRA page shows $58.00 a month for each child under 18, paid together with the Canada child benefit. It starts to shrink once adjusted family net income passes $22,065. The territory's 2026 budget proposes to double it, but we have not seen a new CRA amount yet.

What is the northern residents deduction in Nunavut?

All of Nunavut is in Zone A. The CRA page shows $11.00 for each day you lived there, plus another $11.00 a day if you kept and lived in a dwelling and are the only person claiming it. Those are the 2025 amounts, so check the page for the current year.

Where do these numbers come from?

From the CRA's 2026 tax rates and income brackets page and its payroll tables, plus the CRA pages on the Nunavut child benefit and northern residents deductions. We read them again in November 2026. We do not represent the CRA or the territory, so confirm any figure on the official page before you rely on it.

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