Nunavut sales tax calculator

Nunavut charges the simplest sales tax in Canada

There is no provincial or territorial sales tax here. You pay the federal GST at 5% and nothing else. On $100.00 before tax that is $5.00, for $105.00 in total.

Nunavut shares that with Alberta and the other two territories. Four jurisdictions, one rate, and the shortest receipt in the country.

That also makes the reverse calculation easy: a total divided by 1.05 gives the price before tax. In a province with two taxes, or with an HST, the divisor changes — which is where most people reach for a calculator.

What 5% looks like on a real basket

The same purchase at four sizes, all in Nunavut:

$20 before tax — $1.00 of tax, $21.00 to pay.

$100 before tax — $5.00 of tax, $105.00 to pay.

$1,000 before tax — $50.00 of tax, $1,050.00 to pay.

$25,000 before tax — $1,250.00 of tax, $26,250.00 to pay.

Sales tax is the most regressive tax most people meet: the rate does not change with income, so it takes a larger share of a small budget than a large one. That is why the exemptions matter as much as the rate, and why the list of what is *not* taxed is the part worth knowing.

Working backwards from a receipt

The other question, and the one people get wrong: you have a total of $105.00 and you want the price before tax. The answer is not to subtract 5% from it.

Subtracting gives $99.75. The right answer is $100.00 — you divide by 1.05, because the tax was calculated on the smaller number, not on the total. The error is $0.25 on a hundred-dollar receipt and scales straight up from there.

The calculator above does it either way round. It is the same arithmetic read backwards, which is why splitting it into a separate tool would be splitting one thing into two.

Nunavut against the rest of the country

The same $1,000 purchase everywhere in Canada, cheapest first:

1. Alberta — $1,050.00 (5%)

2. Northwest Territories — $1,050.00 (5%)

3. Nunavut — $1,050.00 (5%) ← this page

4. Yukon — $1,050.00 (5%)

5. Saskatchewan — $1,110.00 (11%)

6. British Columbia — $1,120.00 (12%)

7. Manitoba — $1,120.00 (12%)

8. Ontario — $1,130.00 (13%)

9. Nova Scotia — $1,140.00 (14%)

10. Quebec — $1,149.75 (14.975%)

11. New Brunswick — $1,150.00 (15%)

12. Newfoundland and Labrador — $1,150.00 (15%)

13. Prince Edward Island — $1,150.00 (15%)

Nunavut comes 3th of thirteen. The spread from cheapest to dearest is $100.00 on a $1,000 purchase — which is why cross-border shopping is a real behaviour near several provincial lines, and why the rules about where a sale actually happens exist.

What carries no tax at all

This calculator assumes a fully taxable purchase. A large part of what people actually buy is not:

Zero-rated everywhere in Canada — basic groceries, prescription drugs, most medical devices, and exports. Zero-rated is not the same as exempt: the seller still claims back the tax they paid, which is why the relief reaches the shelf price.

Exempt everywhere — residential rent, most health and dental care, financial services, and tuition. Here the seller cannot claim their own tax back, so some of it is buried in the price rather than removed from it.

Point-of-sale rebates, which differ by province and are the reason two receipts in different provinces can disagree on the same item: children's clothing, books, car seats and printed newspapers are refunded the provincial share at the till in several places.

What 5% costs over a year

A household spending $30,000 a year on taxable goods and services in Nunavut pays about $1,500 in sales tax. That figure is a worked assumption, not a measurement — the $30,000 is chosen to be legible, and real spending includes a lot that is zero-rated or exempt — but the arithmetic on it is exact.

The same basket in Alberta would carry $1,500, and in Prince Edward Island $4,500. The gap across the country on identical spending is $3,000 a year.

That is the number worth holding next to an income tax comparison. Sales tax is invisible in a way income tax is not — it arrives in fragments, at the till, never as a single annual figure — and a province that looks cheap on income tax can be recovering it at the shop.

Sales tax against income tax in Nunavut

The two behave in opposite ways. Income tax is progressive: the rate rises with what you earn, and the Nunavut income tax calculator shows how the bands stack. Sales tax is flat, so it takes the same 5% from every dollar spent regardless of who spends it.

The consequence is that sales tax is regressive in effect even though the rate is even-handed. A household that spends most of what it earns pays the tax on nearly all of its income; one that saves half of it pays on half. That is not a flaw someone forgot to fix — it is the acknowledged trade-off for a tax that is cheap to collect and hard to avoid.

It is also why a federal payment exists to hand some of it back — quarterly, to lower-income households. It changed name and size in 2026, so it is worth reading what it is now rather than what it was: [see below](#cgeb). It is not modelled in the figures on this page, and for a household that receives it the effective rate is lower than 5%.

Buying across a provincial line

The rate that applies is the rate of the place of supply — broadly, where the sale happens or where the goods are delivered — not where you happen to live. The CRA's rules on this run to pages, and the short version is that driving somewhere cheaper works for what you carry home, and often does not for what gets shipped to you.

The nearest jurisdictions to Nunavut by rate are Alberta at 5%, Northwest Territories at 5%, Yukon at 5%. The first is identical, so there is nothing to gain by crossing that particular line.

Where it genuinely matters is a big single purchase near a border, and where it genuinely does not is a weekly shop — most of which is zero-rated groceries anyway. Online is a third case: since 2021 foreign vendors selling into Canada have had to register and charge the tax of the customer's province, which closed the gap that made overseas ordering cheaper.

Why Nunavut's rate is the rate it is

Nunavut raises revenue without a sales tax at all, which makes it the outlier. Whether that is sustainable is one of the longest-running arguments in Canadian public finance, and it is not a question this calculator can answer — only tell you what the rate is today.

Rates change, and when they do the change is what dates a calculator. Every figure on this page carries the document it came from and the day it was read, so you can check whether it has moved since.

Income tax and sales tax together

Almost every "which province is cheapest" comparison picks one tax and ignores the other. Both engines are here, so this page can do both at once — with the assumption stated up front: someone on $85,000 who spends 35% of their take-home pay on fully taxable goods. That share is a working assumption, not a measurement; the rest of the arithmetic is exact.

In Nunavut that is $19,431 of income tax and contributions plus $1,147 of sales tax — $20,579 in total, or 24.2% of gross.

On that combined measure Nunavut ranks 1 of 13, against 1 of 13 on income tax alone. Adding sales tax does not move it, which is itself worth knowing.

The clearest case is Alberta, which charges no sales tax of its own at all, against Quebec, which charges the highest combined consumption rate of any province without an HST. Comparing them on income tax alone tells you less than half the story. The Nunavut income tax calculator has the other half in detail.

The payment that gives some of it back

Sales tax takes the same 5% from everyone, which hits a small budget harder than a large one. The federal answer is a quarterly payment to lower-income households — and it changed name and size this year, which is why most articles about it are now wrong.

The Canada Groceries and Essentials Benefit (CGEB) is what used to be the GST/HST credit. The CRA's own page carries the line "Previous name: GST/HST credit". It is not taxable, it is paid quarterly, and it does not have to be reported on a return.

It also went up by 25% for five years starting with the July 2026 payment, on top of a one-time top-up paid on 5 June 2026. Together, the Department of Finance put the additional support at up to $402 for a single person without children, $527 for a couple and $805 for a couple with two children. Those figures are the government's own illustration and are not indexed.

For a household that receives it, the effective sales tax rate is lower than the 5% on this page — sometimes a lot lower. The calculator does not model it, because it depends on family income and composition rather than on what you bought.

Why the corner shop might not charge you tax at all

Not every seller collects the GST/HST, and the line is a revenue one. A small supplier — under $30,000 of worldwide taxable supplies in a single calendar quarter and across the last four consecutive quarters — does not have to register, and if it does not register it does not charge the tax.

The threshold is $50,000 for public service bodies, and charities and public institutions also qualify on a gross revenue test of $250,000 or less. Below those lines the tax simply is not added, which is why a market stall and a supermarket can price the same item differently.

The catch for the seller is that a small supplier cannot claim back the tax it paid on its own inputs. That is the trade: no collecting, but no reclaiming either — and it is why plenty of businesses register voluntarily before they have to.

Where the HST applies there is a single registration for both parts, which is one of the practical arguments for harmonising in the first place.

Where these rates come from

Both read off the authority that sets them, with the date:

CRA — Charge and collect the GST/HST: which rate to charge — read 2026-09-07. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html

CRA — RC4022 General Information for GST/HST Registrants (point-of-sale rebates, small supplier threshold) — read 2026-09-07. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html

Department of Finance Canada — The new Canada Groceries and Essentials Benefit — read 2026-09-07. https://www.canada.ca/en/department-finance/news/2026/01/the-new-canada-groceries-and-essentials-benefit.html

Revenu Québec — Basic rules for applying the GST/HST and QST — read 2026-09-07. https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/

And what this figure does not do:

— Zero-rated and exempt supplies are not applied. Basic groceries, prescription drugs, most medical devices and residential rent carry no GST/HST anywhere in Canada, so the figure here is the tax on a fully taxable purchase.

— Point-of-sale rebates are not applied either. Several provinces refund the provincial share on specific items — children's clothing, books, car seats, printed newspapers — at the till rather than afterwards, and the list differs by province.

— Provincial exemptions are not modelled. British Columbia, Saskatchewan and Manitoba each exempt a different set of goods from their own tax while the federal GST still applies.

— First Nations relief on reserve, and the rules for goods delivered across a provincial border, both change which rate applies and are not covered here.

Questions

What is the sales tax in Nunavut?

Just the 5% federal GST: Nunavut has no sales tax of its own. $100.00 before tax costs $105.00.

How do I work out the price before tax in Nunavut?

Divide the total by 1.05, do not subtract 5% from it. A $100.00 receipt means $95.24 before tax and $4.76 of tax — subtracting the percentage instead would give $95.00, which is wrong by $0.24.

Does this include groceries and rent?

No. Basic groceries and prescription drugs are zero-rated across Canada, and residential rent, most health care and tuition are exempt. This calculator gives the tax on a fully taxable purchase, so it is an upper bound for a real basket.