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Northwest Territories Tax Rates

Last Verified: 2004-01-27

Summary

Northwest Territorial Tax Rates as of April 2003


Northwest Territories National Average PT0
Personal Income Tax (% ) PT1 (a) 42.05 45.76   PT2
Retail Sales Tax (%) None 6.9
Gasoline (cents/litre (d) 10.7   14.2
Diesel Fuel (cents/litre) (d) 9.1 14.3
Aviation Fuel (cents/litre) 1.0 2.7
Cigarettes ($/carton) (e) 42.00 22.42
Payroll Tax (%)   PT3 1.00 1.88
Small Corporate Tax (%) 4.0 6.3
Large Corporate Tax (%) 12.0 12.4

As of April 1, 2003

(a) Personal income tax rates in effect for the 2003 tax year.

(b) Average of all provincial and territorial rates, weighted by population.

(c) 45.75% is the weighted average of the combined federal-provincial/territorial top marginal tax rate.

(d) Quebec, New Brunswick, Nova Scotia and Newfoundland apply sales tax to fuel.

(e) Saskatchewan, Manitoba, New Brunswick, Nova Scotia and Newfoundland apply sales ta to tobacco products.

(f) The NWT and Nunavuty Payroll Taxes are levied on employees.  For all the other provinces that levy payroll tax, there are exemptions for small business and/or the rates vary depending on the size of the payroll.



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Last Modified: 2004-07-14 Important Notices