Nunavut Sales Tax Rate
Complete guide to sales tax in Nunavut (NU) for 2026. Combined rate: 5%.
Combined Rate
5%
GST Only (Federal)
Federal (GST)
5%
Provincial
None
Tax on $100
$5.00
Tax Rate Breakdown
Before and After Tax in Nunavut
Quick reference for common purchase amounts at 5% combined rate
| Before Tax | GST (5%) | Total Tax | After 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 Included | Price 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 Nunavut's 5% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. NU |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -- |
| Northwest Territories (NT) | GST | 5% | $50.00 | -- |
| Nunavut (NU) | GST | 5% | $50.00 | -- |
| Yukon (YT) | GST | 5% | $50.00 | -- |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | +6% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | +7% |
| Manitoba (MB) | GST+PST | 12% | $120.00 | +7% |
| Ontario (ON) | HST | 13% | $130.00 | +8% |
| Nova Scotia (NS) | HST | 14% | $140.00 | +9% |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | +9.975% |
| New Brunswick (NB) | HST | 15% | $150.00 | +10% |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | +10% |
| Prince Edward Island (PE) | HST | 15% | $150.00 | +10% |
Sales Tax in Nunavut: A Complete Guide
Nunavut charges only the federal 5% GST with no territorial sales tax. As Canada's newest and most northern territory, Nunavut benefits from the simplest possible sales tax environment, applying only the standard federal levy on taxable goods and services.
The GST-only regime in Nunavut means that consumers pay the lowest combined sales tax rate available anywhere in Canada. Standard federal exemptions apply, including zero-rated basic groceries, prescription medications, and medical devices. For businesses operating in the territory, compliance is straightforward since only federal GST registration and remittance are required.
Since its creation on April 1, 1999, when it separated from the Northwest Territories, Nunavut has never imposed a territorial sales tax. The territory relies primarily on federal transfer payments through the Territorial Formula Financing program for its government revenue. Given the extremely high cost of living in Nunavut, where food and consumer goods can cost two to three times more than in southern Canada due to remote shipping requirements, imposing an additional territorial tax would place undue burden on residents who already face significant affordability challenges.