Territories -> Nunavut -> Tax Rates -> 2018 & 2019 Marginal Tax Rates -> Nunavut
Nunavut 2019 and 2018 Personal Marginal Income Tax Rates
The Federal and Nunavut tax brackets and personal amount are increased for 2019 by an indexation factor of 1.022. Nunavut uses the Federal indexation factor. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information. Note that while the 2018 highest tax bracket for Nunavut starts at taxable income of $144,488, the equivalent federal bracket starts at $144,489. For simplicity sake, we've used only the $144,489 in the combined tax rate table, rather than create a separate row for $144,488 up to $144,489.
The 2019 marginal tax rate for non-eligible dividends reflects the rate that is in effect automatically due to the change in the gross-up rate for 2019, as announced in the October 24, 2017 Fall Economic Statement.
Please read the article Understanding the Tables of Personal Income Tax Rates.
| Nunavut Personal Income Tax Brackets and Tax Rates | |||||||||
| 2019 Taxable Income | 2019 Tax Rates | 2018 Taxable Income | 2018 Tax Rates | ||||||
| first $45,414 | 4.0% | first $44,437 | 4.0% | ||||||
| over $45,414 up to $90,829 | 7.0% | over $44,437 up to $88,874 | 7.0% | ||||||
| over $90,829 up to $147,667 | 9.0% | over $88,874 up to $144,488 | 9.0% | ||||||
| over $147,667 | 11.5% | over $144,488 | 11.5% | ||||||
| Combined Federal & Nunavut Tax Brackets and Tax Rates | |||||||||
| 2019 Taxable Income | 2019 Marginal Tax Rates | 2018 Taxable Income | 2018 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $45,414 | 19.0% | 9.50% | -2.11% | 8.46% | first $44,437 | 19.0% | 9.50% | -2.11% | 7.20% |
| over $45,414 up to $47,630 | 22.0% | 11.00% | 2.03% | 11.91% | over $44,437 up to $46,605 | 22.0% | 11.00% | 2.03% | 10.68% |
| over $47,630 up to $90,829 | 27.5% | 13.75% | 9.62% | 18.24% | over $46,605 up to $88,874 | 27.5% | 13.75% | 9.62% | 17.06% |
| over $90,829 up to $95,259 | 29.5% | 14.75% | 12.38% | 20.54% | over $88,874 up to $93,208 | 29.5% | 14.75% | 12.38% | 19.38% |
| over $95,259 up to $147,667 | 35.0% | 17.50% | 19.97% | 26.86% | over $93,208 up to $144,489 | 35.0% | 17.50% | 19.97% | 25.76% |
| over $147,667 up to $210,371 | 40.5% | 20.25% | 27.56% | 33.19% | over $144,489 up to $205,842 | 40.5% | 20.25% | 27.56% | 32.14% |
| over $210,371 | 44.5% | 22.25% | 33.08% | 37.79% | over $205,842 | 44.5% | 22.25% | 33.08% | 36.78% |
| Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15% in 2019, and 16% in 2018. For more information see Nunavut dividend tax credits. |
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| Nunavut Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $16,000 (1) | 4% | $13,325 | 4% | ||||||
| Federal Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $12,069 | 15% | $11,809 | 15% | ||||||
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Revised: October 26, 2023