2026 tax year · CRA rates, updated July 2026
Nunavut 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 Nunavut.
Territorial rates
4%–11.5%
4 brackets
Basic personal amount
$19,659
territorial, 2026
Marginal rate at $100k
27.5%
federal + territorial
Top combined rate
44.5%
over $258,482
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $55,801 | 4% | $2,232 |
| $55,801 – $111,602 | 7% | $6,138 |
| $111,602 – $181,439 | 9% | $12,423 |
| Over $181,439 | 11.5% | — |
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 $55,801 | 18% |
| $55,801 – $58,523 | 21% |
| $58,523 – $111,602 | 27.5% |
| $111,602 – $117,045 | 29.5% |
| $117,045 – $181,439 | 35% |
| $181,439 – $181,440 | 37.5% |
| $181,440 – $258,482 | 40.5% |
| Over $258,482 | 44.5% |
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 Nunavut
Nunavut has the lowest territorial tax rates in Canada, starting at 4%.
- Rates of 4%, 7%, 9% and 11.5% above $181,439.
- The basic personal amount is $19,659.
- 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 Nunavut
On a $75,000 salary in Nunavut, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
Nunavut
- 4% on $55,801 = $2,232.04
- 7% on $18,472 = $1,293.04
$3,525.08 before credits → $2,553.05 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: $10,811.65, an average rate of 14.4%, even though the top slice is taxed at 26.4% 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 Nunavut tax brackets for 2026?
4% on the first $55,801, 7% from $55,801 to $111,602, 9% from $111,602 to $181,439, 11.5% over $181,439 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in Nunavut?
27.5% combined: 20.5% federal and 7% territorial. That is the rate on the next dollar of salary; the average rate on $100,000 is 17.6%.
What is the top tax rate in Nunavut?
44.5% on taxable income over $258,482, combining the top federal rate of 33% and the top territorial rate of 11.5%.
What is the basic personal amount in Nunavut for 2026?
$19,659 for territorial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in Nunavut pays no income tax up to about $19,200 of salary and no territorial tax up to about $21,000.