Northwest Territories tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
47.05%
Top capital gains rate
23.53%
Top eligible dividend rate
28.33%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 5.90% | 19.90% | 9.95% | -9.14% | 5.60% |
| $30k | 14.00% | 5.90% | 19.90% | 9.95% | -9.14% | 5.60% |
| $40k | 14.00% | 5.90% | 19.90% | 9.95% | -9.14% | 5.60% |
| $50k | 14.00% | 5.90% | 19.90% | 9.95% | -9.14% | 5.60% |
| $60k | 20.50% | 8.60% | 29.10% | 14.55% | 3.56% | 16.18% |
| $70k | 20.50% | 8.60% | 29.10% | 14.55% | 3.56% | 16.18% |
| $80k | 20.50% | 8.60% | 29.10% | 14.55% | 3.56% | 16.18% |
| $90k | 20.50% | 8.60% | 29.10% | 14.55% | 3.56% | 16.18% |
| $100k | 20.50% | 8.60% | 29.10% | 14.55% | 3.56% | 16.18% |
| $120k | 26.00% | 12.20% | 38.20% | 19.10% | 16.12% | 26.65% |
| $150k | 26.00% | 12.20% | 38.20% | 19.10% | 16.12% | 26.65% |
| $200k | 29.00% | 14.05% | 43.34% | 21.67% | 23.22% | 32.56% |
| $250k | 29.00% | 14.05% | 43.34% | 21.67% | 23.22% | 32.56% |
| $300k | 33.00% | 14.05% | 47.05% | 23.52% | 28.33% | 36.82% |
| $400k | 33.00% | 14.05% | 47.05% | 23.52% | 28.33% | 36.82% |
| $500k | 33.00% | 14.05% | 47.05% | 23.53% | 28.33% | 36.82% |
Northwest Territories provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $53,003 | 5.90% |
| $53,004 to $106,009 | 8.60% |
| $106,010 to $172,346 | 12.20% |
| Over $172,346 | 14.05% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).