2026 tax year · CRA rates, updated July 2026
Northwest Territories tax brackets 2026
Every territorial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in Northwest Territories.
Territorial rates
5.9%–14.05%
4 brackets
Basic personal amount
$18,198
territorial, 2026
Marginal rate at $100k
29.1%
federal + territorial
Top combined rate
47.05%
over $258,482
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $53,003 | 5.9% | $3,127 |
| $53,003 – $106,009 | 8.6% | $7,686 |
| $106,009 – $172,346 | 12.2% | $15,779 |
| Over $172,346 | 14.05% | — |
Tax before credits. "Tax at the top" is the total tax on all the brackets below that point.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $53,003 | 19.9% |
| $53,003 – $58,523 | 22.6% |
| $58,523 – $106,009 | 29.1% |
| $106,009 – $117,045 | 32.7% |
| $117,045 – $172,346 | 38.2% |
| $172,346 – $181,440 | 40.05% |
| $181,440 – $258,482 | 43.05% |
| Over $258,482 | 47.05% |
The rate on the next dollar of ordinary income such as salary. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
What's different in Northwest Territories
The Northwest Territories have four territorial brackets and some of the lowest rates in Canada.
- Rates of 5.9%, 8.6%, 12.2% and 14.05% above $172,346.
- The basic personal amount is $18,198.
- Employees living in prescribed northern zones can claim a residency deduction on their TD1, which lowers the tax withheld.
Example: tax on $75,000 in Northwest Territories
On a $75,000 salary in Northwest Territories, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
Northwest Territories
- 5.9% on $53,003 = $3,127.18
- 8.6% on $21,270 = $1,829.22
$4,956.40 before credits → $3,608.89 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $8,258.60 after credits.
Total income tax: $11,867.49, an average rate of 15.8%, even though the top slice is taxed at 27.9% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the Northwest Territories tax brackets for 2026?
5.9% on the first $53,003, 8.6% from $53,003 to $106,009, 12.2% from $106,009 to $172,346, 14.05% over $172,346 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in Northwest Territories?
29.1% combined: 20.5% federal and 8.6% territorial. That is the rate on the next dollar of salary; the average rate on $100,000 is 19.0%.
What is the top tax rate in Northwest Territories?
47.05% on taxable income over $258,482, combining the top federal rate of 33% and the top territorial rate of 14.05%.
What is the basic personal amount in Northwest Territories for 2026?
$18,198 for territorial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in Northwest Territories pays no income tax up to about $19,200 of salary and no territorial tax up to about $19,400.