Retiring in Nunavut: territorial tax and senior programs
Nunavut has the lowest starting territorial tax rate in our table and a large basic personal amount, so much of a modest retirement income carries little territorial tax. This page explains the 2026 brackets, what they mean for withdrawals, and Nunavut's programs for older residents.

Nunavut income tax in 2026
Retirement income — CPP, OAS, pension and RRIF withdrawals — is taxed by both Ottawa and Nunavut. These are the 2026 provincial/territorial bracket rates; the Nunavut basic personal amount is $19,659.
| Taxable income | Rate |
|---|---|
| $0 to $55,801 | 4% |
| $55,801 to $111,602 | 7% |
| $111,602 to $181,439 | 9% |
| Over $181,439 | 11.50% |
| Income | Federal | Nunavut | Total | Average | Marginal |
|---|---|---|---|---|---|
| $30,000 | $1,897 | $414 | $2,310 | 7.7% | 18% |
| $50,000 | $4,697 | $1,214 | $5,910 | 11.8% | 18% |
| $75,000 | $9,268 | $2,790 | $12,057 | 16.1% | 27.5% |
| $100,000 | $14,393 | $4,540 | $18,932 | 18.9% | 27.5% |
Nunavut's 2026 tax brackets
For 2026, Nunavut charges 4% on taxable income up to $55,801, 7% up to $111,602, 9% up to $181,439 and 11.5% above that. The 2026 territorial basic personal amount is $19,659.
Territorial tax applies to the same taxable income as federal tax, including CPP, OAS, pension payments and RRIF withdrawals. The table and worked example on this page are generated from these 2026 figures.
Federal tax still does the heavy lifting
Because territorial rates are low, the federal brackets account for most of a Nunavut retiree's income tax. The 2026 federal rate is 14% up to $58,523 and 20.5% above, and OAS recovery tax applies at 15% of net income above $95,323 in 2026.
The retirement tax calculator shows the combined picture. If you are planning how to draw from savings, retirement income sources in Canada gives an overview of the pieces.
Residents of prescribed northern zones may be able to claim the federal northern residents deductions, which the calculator does not include. Confirm eligibility with the CRA.
Nunavut programs for older residents
The Senior Fuel Subsidy helps homeowners aged 60 or older offset the high cost of heating fuel. It is income-tested, homeowners apply each year, and the local Income Assistance Worker helps with the application.
The Senior Citizen Supplementary Benefit is a monthly territorial payment for low-income seniors, added to the federal OAS payment for those who qualify for GIS or the Allowance. Because it depends on federal eligibility, applying for GIS through Service Canada is the step that matters. Our GIS guide explains how GIS is assessed.
Most territorial supports for older residents are delivered through regional Income Assistance offices in the Kivalliq, Qikiqtani and Kitikmeot regions, so those offices are a practical first contact for questions about eligibility, documents and deadlines.
What the tax estimate includes
The worked example on this page uses the 2026 federal and Nunavut brackets and both basic personal amounts. It leaves out the age amount, the pension income amount, dividend and capital gains treatment and other credits, so for many retirees actual tax is somewhat lower than shown. Northern residents deductions are not included either.
Use the figures to compare scenarios, such as drawing more from savings before OAS begins or after, rather than to predict a filed return. Dated official figures are gathered on key figures, and the methodology page explains the assumptions.
What to check locally
- That you renew the Senior Fuel Subsidy each year, with the previous year's Notice of Assessment.
- Whether you have applied for GIS, which drives the Supplementary Benefit.
- Whether the northern residents deductions apply to you.
- The current income limits for the fuel subsidy with your regional Income Assistance office.
- Any territorial budget changes to brackets or credits.
Planning tools
Choose Nunavut in the retirement plan tool to see territorial tax through retirement, and compare other regions on the provincial benefits hub.
Programs to look into
Senior Fuel Subsidy
Reimbursement of heating fuel costs, up to a set volume, for homeowners aged 60 or older whose income is within program limits. Applicants apply each year.
Senior Citizen Supplementary Benefit
A monthly territorial payment for low-income seniors who qualify for the federal GIS or the Allowance, included with the monthly OAS payment.
Eligibility and amounts change. Confirm details with the territorial government before applying.
Frequently asked questions
What are Nunavut's 2026 tax brackets?
Who can get the Senior Fuel Subsidy?
Do I apply separately for the Supplementary Benefit?
Educational estimate, not advice. Results depend on your inputs and the assumptions listed. They are not a prediction of returns or a recommendation. Check benefit amounts in your My Service Canada Account and tax details with the CRA. Read the disclaimer.
Official sources
- CRA — Tax rates and income brackets for individuals (current year)
- CRA — T4127 Payroll Deductions Formulas (January 2026)
- Service Canada — Guaranteed Income Supplement
- Service Canada — OAS pension recovery tax
- Government of Nunavut — Seniors Fuel Subsidy
Figures checked October 30, 2026. Rules and amounts change; confirm current details on the official pages above.