Nunavut Income Tax Calculator 2026

Nunavut has the lowest territorial income tax rates in Canada. The four 2026 brackets are: 4% on the first $54,333, 7% from $54,333 to $108,668, 9% from $108,668 to $176,669, and 11.50% on income above $176,669. The territorial basic personal amount of $18,284 is one of the highest in Canada, providing a substantial tax-free threshold.

Nunavut's top territorial rate of 11.50% is the lowest of any province or territory in Canada. Combined with the 33% federal top rate, the combined top marginal rate for Nunavut residents is approximately 44.5% — also the lowest in the country. For a worker earning $80,000, the combined federal and territorial marginal rate is roughly 33.5% — meaningfully lower than in any province.

The low territorial income tax rates are designed in part to support residents in a remote territory with among the highest costs of living in Canada. There is no territorial sales tax in Nunavut. For government employees, resource sector workers, and others earning income in Nunavut, the tax calculation is relatively straightforward: four brackets, no surtax, no health premium, and a generous basic personal amount.