Nunavut
Nunavut sales tax is 5% and nothing more.
Nunavut charges no territorial sales tax, so 5% GST is the whole tax on an Iqaluit receipt. Nunavut also has no tax on alcohol, and its petroleum tax leaves heating fuel and propane at zero cents per litre.
How much is sales tax in Nunavut?
Sales tax in Nunavut is 5%, which is the federal GST only. Nunavut has no provincial or territorial sales tax, so the Canada Revenue Agency lists Nunavut at 5% GST and 0% PST, and a $100 taxable purchase in Nunavut costs $105.00.
- Federal GST
- 5%
- Provincial sales tax
- None
- Combined rate
- 5%
- Tax on $100
- $5.00
$100.00 plus $5.00 tax is $105.00 in Nunavut.
Nunavut charges 5% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the Nunavut tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
What does a $100 purchase cost in Nunavut?
A $100 purchase in Nunavut costs $105.00, because the only sales tax is the 5% GST. Multiply by 0.05 to add it, divide by 1.05 to remove it from a tax-included total, and there is no second rate to apply.
| Amount before tax | GST 5% | Provincial | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | None | $5.00 | $105.00 |
| $500.00 | $25.00 | None | $25.00 | $525.00 |
| $1,000.00 | $50.00 | None | $50.00 | $1,050.00 |
| $5,000.00 | $250.00 | None | $250.00 | $5,250.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Nunavut, divide the tax-included total by 1.05. A $105.00 total comes apart into $100.00 before tax, $5.00 of GST. The reverse GST and HST calculator does that for any total, in any province.
The short answer
Why does Nunavut have no sales tax?
Nunavut levies no territorial sales tax, and the CRA rate table lists Nunavut at 5% GST and 0% PST. A till total in Iqaluit is simply the price plus 5%, and there is no territorial registration or return behind it.
Nunavut also has no tax on alcohol. The Government of Nunavut states that Nunavut is one of the only jurisdictions in Canada that does not currently levy a tax on alcohol, either directly or through a wider sales tax such as an HST or PST. A proposed Liquor Tax Act (Bill 56) would tax liquor as a percentage of retail price, but as of July 2026 the territory still described it as proposed and it does not appear on the January 2026 Nunavut Tax Rate Sheet.
What Nunavut does tax is chosen with the North in mind. The petroleum tax charges 6.4 cents per litre on gasoline and 9.1 cents on motive diesel, while heating fuel, naphtha, propane, butane and lubricants are all set at 0.0 cents per litre. In a territory where every community is fly-in and homes are heated through the winter, exempting heating fuel outright does more for a household than any sales tax exemption list would. A 2% payroll tax on everyone who works in the territory captures the rest.
Special rates
What does Nunavut tax instead of a sales tax?
Nunavut taxes a short and deliberate list: tobacco per unit, cigars at 140% of wholesale, fuel by the litre with heating fuel at zero, insurance premiums at 3% paid by insurers, and a 2% payroll tax.
| What it applies to | Rate | How it works |
|---|---|---|
| Tobacco tax (cigars) | 140% | Cigars sold in Nunavut are taxed at 140% of the wholesale price of each cigar, in addition to the 5% GST. This is a true percentage rate and it is one of the steepest cigar tax rates in Canada.gov.nu.ca |
| Insurance premium tax | 3% | Insurance companies pay Nunavut a tax of 3% on each insurance premium written, based on the net amount of premiums collected in the territory. This is paid by insurers, not charged to buyers at a till like a sales tax.gov.nu.ca |
| Payroll tax | 2% | Nunavut imposes a 2% payroll tax on the gross remuneration (salary, wages, allowances and other benefits) of all employees who work in Nunavut. It is not a sales tax, but it is the territory's main consumption-side levy in place of a PST.gov.nu.ca |
| Liquor | See detail | There is no separate liquor tax rate in Nunavut. Alcohol sold in Nunavut carries only the 5% GST. The proposed Liquor Tax Act (Bill 56) would tax liquor as a percentage of retail price with rates set by regulation for beer, wine and spirits, but it is still described by the Government of Nunavut as proposed and no liquor tax appears on the January 2026 Nunavut Tax Rate Sheet.gov.nu.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco tax (cigarettes and loose tobacco) | Nunavut levies a territorial tobacco tax on top of the 5% GST. As of January 1, 2026 the rates are 40 cents per cigarette, 53.3 cents per gram of cigarette (smoked) tobacco, and 45 cents per gram of other loose tobacco. These are per-unit amounts, not percentages.gov.nu.ca |
| Petroleum (fuel) tax | Nunavut charges a volumetric petroleum tax per litre on fuel bought in or imported into the territory, on top of the 5% GST. As of January 1, 2026: gasoline 6.4 cents per litre, motive diesel 9.1 cents per litre, non-motive diesel 3.1 cents per litre, other petroleum 3.1 cents per litre, aviation fuel (aviation gas, P50, Jet A1, aviation diesel or turbo) 1.0 cent per litre, and locomotive fuel outside vehicles used exclusively in a mine 11.4 cents per litre. Heating fuel, naphtha, lubricants, propane and butane are taxed at 0.0 cents per litre. These are per-litre amounts, not percentages.gov.nu.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What else is worth knowing about tax in Nunavut?
No alcohol tax at all, zero-rated heating fuel, one of the steepest cigar rates in Canada, and a payroll tax that stands in for a sales tax.
Common questions
Questions about Nunavut sales tax.
What is the sales tax rate in Nunavut?
The total sales tax in Nunavut is 5%, which is the federal GST only. Nunavut has no provincial or territorial sales tax, so the Canada Revenue Agency lists Nunavut at 5% GST and 0% PST.
Does Nunavut have PST or HST?
Nunavut has neither PST nor HST. Nunavut charges only the 5% federal GST, and the Canada Revenue Agency lists the PST rate for Nunavut as 0%.
How much tax do I pay on a $100 purchase in Nunavut?
A $100 taxable purchase in Nunavut costs $105.00, because Nunavut charges only the 5% federal GST and adds no provincial sales tax. The tax on $100 in Nunavut is $5.00.
Is there tax on alcohol in Nunavut?
There is no alcohol tax in Nunavut, so beer, wine and spirits carry only the 5% GST. The Government of Nunavut states that Nunavut is one of the only jurisdictions in Canada that does not currently levy a tax on alcohol, and the proposed Liquor Tax Act (Bill 56) has not come into force as of July 2026.
When does a business have to register for GST in Nunavut?
A business in Nunavut must register for GST once its taxable revenues exceed the $30,000 small supplier threshold, either in a single calendar quarter or over four consecutive calendar quarters. Below $30,000 a Nunavut business is a small supplier and may register voluntarily, but once it crosses $30,000 it must charge the 5% GST.
How much is fuel and tobacco tax in Nunavut?
As of January 1, 2026 Nunavut charges a petroleum tax of 6.4 cents per litre on gasoline, 9.1 cents per litre on motive diesel and 1.0 cent per litre on aviation fuel, with heating fuel, propane, butane, naphtha and lubricants taxed at 0.0 cents per litre. Nunavut tobacco tax is 40 cents per cigarette, 53.3 cents per gram of cigarette tobacco, 45 cents per gram of other loose tobacco, and 140% of the wholesale price of each cigar. All of these are on top of the 5% GST.
Across Canada
How does Nunavut compare with the rest of Canada?
At 5%, Nunavut is tied with Alberta, Yukon and the Northwest Territories for the lowest sales tax in Canada, and sits 10 points below the 15% charged in the Atlantic provinces.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the Nunavut rates come from
Every Nunavut figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
- gov.nu.ca/sites/default/files/documents/2026-01/January_2026_Nunavut_Tax_Rate_Sheet_-_EN.pdf
- gov.nu.ca/en/taxation-and-insurance
- gov.nu.ca/en/taxation-and-insurance/liquor-tax
- gov.nu.ca/en/taxation-and-insurance/tobacco-tax
- gov.nu.ca/en/taxation-and-insurance/petroleum-tax
- gov.nu.ca/en/taxation-and-insurance/payroll-tax
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