Northwest Territories Tax Information

Personal income tax, sales tax, government benefits, and official references for Northwest Territories.

The Northwest Territories has no territorial sales tax; only the federal GST applies. The territory also offers cost-of-living-related credits not found in southern jurisdictions.

Personal income tax rates

Northwest Territories has 4 territorial tax brackets in 2025. The territorial basic personal amount is $16,593, which reduces tax by 5.90% of the amount (the first-bracket rate).

2025 Northwest Territories Personal Income Tax Brackets

Taxable incomeTax rate
Up to $50,5975.9%
$50,597 – $101,1988.6%
$101,198 – $164,52512.2%
Over $164,52514.05%

Preliminary estimate — these figures are not yet confirmed by CRA / the relevant provincial authority and may change.

Combined federal and Northwest Territories marginal rates, and prior-year tables, are on the Federal Tax Brackets & Rates page.

Calculators

Our Detailed Income Tax Calculator supports Northwest Territories — select Northwest Territories (NT) in the province dropdown for live federal + territorial calculations using the 2025 brackets and credits shown above.

Tax credits

In addition to the federal non-refundable credits, Northwest Territories offers its own set of territorial credits — including the territorial basic personal amount and (in most provinces) a territorial dividend tax credit, shown in our Non-Refundable Tax Credits page. Jurisdiction-specific credits (such as caregiver and home-renovation credits) are administered separately; see the official Northwest Territories resources at the bottom of this page.

Sales and property tax

Sales tax in Northwest Territories: GST only (5%) — no territorial sales tax.

Property tax is administered at the municipal level in Northwest Territories and varies by city or municipality. The territory does not collect a residential property tax directly.

Government benefits

Most federal benefits available across Canada — Canada Child Benefit, GST/HST credit, Climate Action Incentive Payment (where applicable), and OAS/CPP — apply in Northwest Territories the same way as in any other jurisdiction. Northwest Territories also administers its own credits and benefits; consult the territorial finance page below for current programs.

For a Canada-wide summary see our Government Benefits & Services page.

Budgets and fiscal plans

The Northwest Territories budget is published annually. For the most recent budget document and supporting materials, refer to the Northwest Territories Budget page.

Official government resources

Revised: