The Federal and Nunavut tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.027 (2.7% increase).
Nunavut uses the Federal indexation factor.
See Indexation of the Personal Income Tax System for how the indexation factors are calculated.
The Federal and Nunavut indexation factors, tax brackets and tax rates for 2025 have been confirmed to Canada Revenue Agency information.
Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator or the Detailed Tax Calculators.
| TaxTips.ca - Nunavut Tax Rates | |||||||||||
| 2025 Taxable Income | 2025 Tax Rates | 2024 Taxable Income | 2024 Tax Rates | ||||||||
| first $54,707 | 4.0% | first $53,268 | 4.0% | ||||||||
| over $54,707 up to $109,413 | 7.0% | over $53,268 up to $106,537 | 7.0% | ||||||||
| over $109,413 up to $177,881 | 9.0% | over $106,537 up to $173,205 | 9.0% | ||||||||
| over $177,881 | 11.5% | over $173,205 | 11.5% | ||||||||
| TaxTips.ca - Combined Federal & Nunavut Tax Brackets and Tax Rates | |||||||||
| 2025 Taxable Income (1) | NU 2025 Marginal Tax Rates | 2024 Taxable Income (1) | NU 2024 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains | Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $54,707 | 18.50% | 9.25% | -2.80% | 7.89% | first $53,268 | 19.00% | 9.50% | -2.11% | 8.46% |
| over $54,707 up to $57,375 | 21.50% | 10.75% | 1.34% | 11.34% | over $53,268 up to $55,867 | 22.00% | 11.00% | 2.03% | 11.91% |
| over $57,375 up to $109,413 | 27.50% | 13.75% | 9.62% | 18.24% | over $55,867 up to $106,537 | 27.50% | 13.75% | 9.62% | 18.24% |
| over $109,413 up to $114,750 | 29.50% | 14.75% | 12.38% | 20.54% | over $106,537 up to $111,733 | 29.50% | 14.75% | 12.38% | 20.54% |
| over $114,750 up to $177,881 | 35.00% | 17.50% | 19.97% | 26.86% | over $111,733 up to $173,205 | 35.00% | 17.50% | 19.97% | 26.86% |
| over $177,881 up to $253,414 | 40.81% | 20.41% | 27.99% | 33.55% | over $173,205 up to $246,752 | 40.82% | 20.41% | 28.00% | 33.56% |
| over $253,414 | 44.50% | 22.25% | 33.08% | 37.79% | over $246,752 | 44.50% | 22.25% | 33.08% | 37.79% |
|
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%. For more information see Nunavut dividend tax credits. Copyright © 2002 Boat Harbour Investments Ltd. |
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TaxTips.ca Nunavut Basic Personal Amount |
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| 2025 Personal Amount | 2025 Tax Rate | 2024 Personal Amount | 2024 Tax Rate | ||||||||
| $19,274 | 4% | $18,767 | 4% | ||||||||
| Federal Basic Personal Amount | |||||||||||
| 2025
Personal Amount (1) Minimum / Maximum |
2025 Tax Rate | 2024
Personal Amount (1) Minimum / Maximum |
2024 Tax Rate | ||||||||
| $14,538 | $16,129 | 14.5% | $14,156 | $15,705 | 15% | ||||||
(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.
Copyright © 2002 Boat Harbour Investments Ltd.
Revised: September 28, 2025