Northwest Territories Sales Tax Rate

Complete guide to sales tax in Northwest Territories (NT) for 2026. Combined rate: 5%.

2026 Tax YearGST

Combined Rate

5%

GST Only (Federal)

Federal (GST)

5%

Provincial

None

Tax on $100

$5.00

Tax Rate Breakdown

Federal Component (GST)5%
Total Combined Rate5%
Federal GST (5%)

Before and After Tax in Northwest Territories

Quick reference for common purchase amounts at 5% combined rate

Before TaxGST (5%)Total TaxAfter Tax
$100.00$5.00$5.00$105.00
$500.00$25.00$25.00$525.00
$1,000.00$50.00$50.00$1,050.00
$5,000.00$250.00$250.00$5,250.00

Tax-Inclusive Price Breakdown

If the total price already includes tax, here is how it breaks down

Total (incl. tax)Tax IncludedPrice Before Tax
$100.00$4.76$95.24
$500.00$23.81$476.19
$1,000.00$47.62$952.38
$5,000.00$238.10$4,761.90

Sales Tax Comparison Across Canada

How Northwest Territories's 5% rate compares to other provinces

ProvinceTax TypeRateTax on $1,000vs. NT
Alberta (AB)GST5%$50.00--
Northwest Territories (NT)GST5%$50.00--
Nunavut (NU)GST5%$50.00--
Yukon (YT)GST5%$50.00--
Saskatchewan (SK)GST+PST11%$110.00+6%
British Columbia (BC)GST+PST12%$120.00+7%
Manitoba (MB)GST+PST12%$120.00+7%
Ontario (ON)HST13%$130.00+8%
Nova Scotia (NS)HST14%$140.00+9%
Quebec (QC)GST+QST14.975%$149.75+9.975%
New Brunswick (NB)HST15%$150.00+10%
Newfoundland and Labrador (NL)HST15%$150.00+10%
Prince Edward Island (PE)HST15%$150.00+10%

Sales Tax in Northwest Territories: A Complete Guide

The Northwest Territories charges only the federal 5% GST with no territorial sales tax, making it one of the most tax-friendly jurisdictions in Canada for consumer purchases alongside Alberta, Nunavut, and Yukon.

Businesses operating in the Northwest Territories benefit from the simplified tax environment, as they only need to register for and remit the federal GST. The standard GST exemptions apply, including basic groceries, prescription drugs, and medical devices. The absence of a territorial sales tax helps offset the higher cost of living in the North, where goods are generally more expensive due to transportation and logistics challenges.

The Northwest Territories has never imposed a territorial sales tax. With a small population spread across a vast geographic area, the administrative costs of implementing a separate territorial tax would be disproportionately high relative to the revenue generated. The federal government provides significant transfer payments to the territory, which, combined with resource royalties, supports public services without the need for a consumption tax. This arrangement recognizes the unique economic challenges of northern communities.