| Taxable income | Rate |
|---|---|
| $0 – $55,801 | 4% |
| $55,801 – $111,602 | 7% |
| $111,602 – $181,439 | 9% |
| Over $181,439 | 11.5% |
Basic personal amount
| Jurisdiction | Basic personal amount | Lowest rate | Notes |
|---|---|---|---|
| Federal | $16,452 | 14% | Phases out to $14,829 between $181,440 and $258,482 of net income. |
| Nunavut | $19,659 | 4% | No phase-out. |
Combined marginal tax rate
The rate below is federal plus Nunavut income tax only — it excludes CPP/QPP and EI/QPIP, which are contributions rather than tax, so this column is directly comparable across provinces. It is computed by taking the tax on a dollar of taxable income and the next dollar, at every income where either the federal or the Nunavut bracket table changes.
| Taxable income | Combined marginal income-tax rate (federal + provincial, no CPP/EI) |
|---|---|
| $55,801 | 21% |
| $58,523 | 27.5% |
| $111,602 | 29.5% |
| $117,045 | 35% |
| $181,439 | 37.5% |
| $181,440 | 40.7949% |
| $258,482 | 44.5% |
Take-home pay at five salaries
| Gross salary | Net pay | Total income tax | CPP/EI | Average tax rate |
|---|---|---|---|---|
| $40,000 | $33,784.31 | $3,391.95 | $2,823.75 | 8.4799% |
| $60,000 | $48,772.89 | $6,887.37 | $4,339.75 | 11.4789% |
| $80,000 | $62,298.86 | $12,131.62 | $5,569.52 | 15.1645% |
| $100,000 | $76,653.86 | $17,576.62 | $5,769.52 | 17.5766% |
| $150,000 | $110,407.90 | $33,822.58 | $5,769.52 | 22.5484% |
Canadian income tax is progressive: only the slice of income inside each bracket is taxed at that bracket’s rate, not your whole income. Federal and Nunavut tax are calculated separately, from the same taxable income, using each jurisdiction’s own brackets and basic personal amount, then added together — which is why a take-home figure needs both a federal and a Nunavut bracket table, not just one. Your marginal rate is the rate on your next dollar of income; your average rate is total tax divided by total income, and is always lower.
Nunavut taxes 2026 income through 4 tax brackets, from 4% on the first $55,801 to a top rate of 11.5% on taxable income over $181,439. The 2026 Nunavut basic personal amount is $19,659, credited at the province’s own lowest rate of 4%. The federal basic personal amount is a separate $16,452 for net income up to $181,440, phasing down to $14,829 by $258,482 of net income — Nunavut residents receive both credits, since the federal and Nunavut systems are calculated and credited independently.
Nunavut applies no additional surtax, health premium or income-tested reduction on top of its brackets and basic personal amount — the bracket table and basic personal amount above are the whole provincial half of the calculation, and the combined marginal rate table above already reflects that directly: it never jumps by more than a bracket change itself accounts for.
Outside income tax, CPP (QPP in Quebec) and EI (QPIP in Quebec) apply the same 2026 rates in every province: a $74,600 Year’s Maximum Pensionable Earnings ceiling for the base contribution, a second $85,000 ceiling for CPP2/QPP2, and EI on insurable earnings up to $68,900 (a reduced rate applies in Quebec, alongside QPIP). None of that varies by province — see the national rates page for the full CPP/QPP and EI/QPIP tables, or the take-home table below for actual dollar amounts at five salaries in Nunavut.