Nunavut 2025 and 2024 Tax Rates & Tax Brackets

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 the Canada Federal Personal Tax Rates page for information on the Capital Gains Inclusion Rate Change.

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

The Federal 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
	Other Income	First $250K	Excess Over $250K	Eligible	Non-Eligible		Other Income	All Pre- Jun 25	>$250K Post- Jun 24	Eligible	Non-Eligible
first $54,707	19.00%	9.50%	12.67%	-2.11%	8.46%	first $53,268	19.00%	9.50%	12.67%	-2.11%	8.46%
over $54,707 up to $57,375	22.00%	11.00%	14.67%	2.03%	11.91%	over $53,268 up to $55,867	22.00%	11.00%	14.67%	2.03%	11.91%
over $57,375 up to $109,413	27.50%	13.75%	18.33%	9.62%	18.24%	over $55,867 up to $106,537	27.50%	13.75%	18.33%	9.62%	18.24%
over $109,413 up to $114,750	29.50%	14.75%	19.67%	12.38%	20.54%	over $106,537 up to $111,733	29.50%	14.75%	19.67%	12.38%	20.54%
over $114,750 up to $177,881	35.00%	17.50%	23.33%	19.97%	26.86%	over $111,733 up to $173,205	35.00%	17.50%	23.33%	19.97%	26.86%
over $177,881 up to $253,414	40.82%	20.41%	27.21%	28.00%	33.56%	over $173,205 up to $246,752	40.82%	20.41%	27.21%	28.00%	33.56%
over $253,414	44.50%	22.25%	29.67%	33.08%	37.79%	over $246,752	44.50%	22.25%	29.67%	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.

TaxTips.ca Nunavut Basic Personal Amount
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	15%	$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.

Revised: November 16, 2024