Northwest Territories Tax Rates
Northwest Territories
2025 Tax RatesPersonal Income Tax — Combined Federal + Provincial
| Income Range | Other Income | Capital Gains | Eligible Dividends | Non-Elig. Dividends |
|---|---|---|---|---|
| Up to $51,964 | 20.4% | 10.2% | -8.45% | 6.18% |
| $51,964 – $57,375 | 23.1% | 11.55% | -4.72% | 9.28% |
| $57,375 – $103,930 | 29.1% | 14.55% | 3.56% | 16.18% |
| $103,930 – $114,750 | 32.7% | 16.35% | 8.53% | 20.32% |
| $114,750 – $168,967 | 38.2% | 19.1% | 16.12% | 26.65% |
| $168,967 – $177,882 | 40.05% | 20.03% | 18.67% | 28.77% |
| $177,882 – $253,414 | 43.36% | 21.68% | 23.24% | 32.58% |
| Over $253,414 | 47.05% | 23.53% | 28.33% | 36.82% |
Corporate Income Tax
Integrated Rates — Corporate + Personal
Integration analysis shows the total tax cost when income flows through a corporation and is then distributed to a top-bracket individual shareholder, compared with earning the same income directly as salary.
| Route | Corp Rate | Top Personal Rate | Combined Integrated Rate | vs. Salary |
|---|---|---|---|---|
| Salary / DirectBaseline | — | 47.05% | 47.05% | — |
| Corp (General) → Eligible DividendPublic company or CCPC above limit | 26.5% | 28.33% | 47.32% | +0.27% |
| Corp (CCPC/SB) → Non-Eligible DividendCCPC within small-business limit | 11% | 36.82% | 43.77% | −3.28% |
All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and Northwest Territories provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.