2018年及2019年努纳武特地区个人所得税税率

努纳武特地区个人所得税税率

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $45,414 4.0% first $44,437 4.0%
over $45,414 up to $90,829 7.0% over $44,437 up to $88,874 7.0%
over $90,829 up to $147,667 9.0% over $88,874 up to $144,488 9.0%
over $147,667 11.5% over $144,488 11.5%

努纳武特地区个人所得税边际税率

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $45,414 19.0% 9.50% -2.11% 8.46% first $44,437 19.0% 9.50% -2.11% 7.20%
over $45,414 up to $47,630 22.0% 11.00% 2.03% 11.91% over $44,437 up to $46,605 22.0% 11.00% 2.03% 10.68%
over $47,630 up to $90,829 27.5% 13.75% 9.62% 18.24% over $46,605 up to $88,874 27.5% 13.75% 9.62% 17.06%
over $90,829 up to $95,259 29.5% 14.75% 12.38% 20.54% over $88,874 up to $93,208 29.5% 14.75% 12.38% 19.38%
over $95,259 up to $147,667 35.0% 17.50% 19.97% 26.86% over $93,208 up to $144,489 35.0% 17.50% 19.97% 25.76%
over $147,667 up to $210,371 40.5% 20.25% 27.56% 33.19% over $144,489 up to $205,842 40.5% 20.25% 27.56% 32.14%
over $210,371 44.5% 22.25% 33.08% 37.79% over $205,842 44.5% 22.25% 33.08% 36.78%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15% in 2019, and 16% in 2018.
For more information see Nunavut dividend tax credits.

努纳武特地区个人所得税个人基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$13,618 4% $13,325 4%

联邦个人所得税个人基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%