Nunavut Territorial Sales Taxes: 5% GST Only
Nunavut, Canada's northernmost territory, does not levy any territorial sales tax. It has no HST or PST.
Transactions in Nunavut are subject only to the 5% federal GST.
Nunavut Sales Tax Calculator
Calculate 2026 sales tax for Nunavut (5% rate). Add or reverse-calculate GST, HST, and PST.
✓ Nunavut Rate: 5%✓ Forward + Reverse✓ 2026 Compliant
Worked example: $100 base + 5% GST ($5.00) + 0% PST ($0.00) = $105.00 total.
For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.
· Rates verified quarterly from the Tax Foundation and state Departments of Revenue.
Filing GST for Nunavut Businesses
Nunavut businesses registered for the GST collect only the 5% federal portion on sales and can claim ITCs to recover GST paid on their business expenses.
To reverse calculate the GST from invoice totals in Nunavut, divide the amount by 1.05.
Frequently asked questions
Quick answers to the most common questions users ask.
What is the sales tax rate in Nunavut?
Nunavut charges a total combined sales tax rate of 5%. This consists of 5% Federal GST.
Does Nunavut support reverse tax calculation?
Yes. Select the 'Remove tax' (reverse) option in the calculator, input the total tax-inclusive paid amount, and the tool will automatically extract the pre-tax price and the tax component.
Why is there no PST or HST in Nunavut?
Nunavut does not levy a territorial sales tax, meaning only the 5% federal Goods and Services Tax (GST) applies to retail transactions. The territory relies on federal transfers and resource taxes to fund public services.
What is the GST registration threshold for businesses in Nunavut?
Nunavut businesses must register for a GST account with the CRA once their global taxable sales exceed $30,000 CAD over four quarters.
Can businesses in Nunavut claim GST refunds?
Yes. Registered businesses claim Input Tax Credits (ITCs) on their GST returns to recover the 5% GST paid on commercial purchases, rent, utilities, and equipment.
Do Nunavut businesses need to register for other provincial sales taxes?
Yes. If a Nunavut business sells or delivers taxable goods, digital services, or software to customers in provinces with PST or HST, they may be required to register and collect those taxes.
Are used vehicles subject to sales tax in Nunavut?
No. There is no territorial sales tax on vehicle purchases in Nunavut, meaning private sales are entirely tax-free. Only the 5% GST applies if you purchase a vehicle from a licensed dealership.
Are groceries subject to GST in Nunavut?
Basic groceries (like fresh produce, milk, and meats) are zero-rated (0% GST) across Canada, including Nunavut. However, prepared foods, restaurant meals, sodas, and snack foods are subject to the standard 5% GST.
Can non-profit organizations in Nunavut get a GST rebate?
Yes. Qualifying non-profits and registered charities in Nunavut can apply to the CRA for a partial public service body rebate of the GST they pay on their purchases (typically 50%).
What is the deadline to file GST returns in Nunavut?
Deadlines align with the federal CRA schedule: monthly returns are due one month after the period; quarterly returns are due one month after; and annual returns are due within three months after fiscal year-end.
Does GST apply to commercial leases in Nunavut?
Yes. Commercial property lease payments in Nunavut are subject to the 5% GST. Business tenants registered for GST can claim this back as an ITC.
What are the rules for remote sellers shipping to Nunavut?
E-commerce platforms and remote sellers shipping goods to customers in the Nunavut territory only charge the 5% federal GST on those sales.
All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.
Canadian Tax Authorities
🍁
Canada Revenue Agency (CRA)
The authoritative source for federal GST/HST rates, provincial HST variations, and input tax credit rules.
canada.ca⚜️
Revenu Québec
Official administration for Quebec Sales Tax (QST) and provincial GST/HST compliance requirements.
revenuquebec.caInternational Tax Bodies
🇪🇺
European Commission — VAT Guide
Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.
ec.europa.eu🌐
OECD — Consumption Tax Database
Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.
oecd.orgTaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rates are verified quarterly; always confirm with your jurisdiction's official Department of Revenue before filing. Last verification: May 15, 2026.
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