How sales tax works in Northwest Territories
The Northwest Territories has no territorial sales tax. Only the 5% federal GST applies to most purchases.
Multiply a price by 1.05 to add GST, or divide a total by 1.05 to remove it.
How to calculate GST in Northwest Territories
- Step 1
Add GST to a price
Multiply the price before tax by 1.05. For example, $100 × 1.05 = $105.00.
- Step 2
Find the tax on a price
Multiply the price before tax by 0.05. For example, $100 × 0.05 = $5.00.
- Step 3
Remove GST from a total
Divide the tax-included total by 1.05. For example, $105.00 ÷ 1.05 = $100.00 before tax.
Northwest Territories GST on common amounts
Tax and total for purchases taxed at the full 5% rate.
| Before tax | GST 5% | Total |
|---|---|---|
| $1.00 | $0.05 | $1.05 |
| $5.00 | $0.25 | $5.25 |
| $10.00 | $0.50 | $10.50 |
| $20.00 | $1.00 | $21.00 |
| $25.00 | $1.25 | $26.25 |
| $50.00 | $2.50 | $52.50 |
| $75.00 | $3.75 | $78.75 |
| $100.00 | $5.00 | $105.00 |
| $150.00 | $7.50 | $157.50 |
| $200.00 | $10.00 | $210.00 |
| $250.00 | $12.50 | $262.50 |
| $500.00 | $25.00 | $525.00 |
| $750.00 | $37.50 | $787.50 |
| $1,000.00 | $50.00 | $1,050.00 |
| $2,500.00 | $125.00 | $2,625.00 |
| $5,000.00 | $250.00 | $5,250.00 |
What’s taxed and what isn’t
Most goods and services have the full 5%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.
Zero-rated everywhere in Canada (0% GST/HST)
- Basic groceries such as milk, bread, eggs, vegetables and meat
- Prescription drugs and drug-dispensing fees
- Many medical devices, such as hearing aids and artificial teeth
- Feminine hygiene products
- Most agricultural and fishery products
- Exports of goods and many services to non-residents
Taxed at the full 5%
- Clothing and footwear for adults
- Soft drinks, candy and snack foods
- Restaurant meals and take-out
- Hotel rooms
- Haircuts, car repairs and most other services
- Legal and accounting services
Northwest Territories sales tax rate history
| Period | Tax | Rate |
|---|---|---|
| Jan 1, 2008 – today | GST only | 5% |
The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.
Northwest Territories sales tax questions
Is there PST in the Northwest Territories?
How do I calculate GST in the NWT?
How do I remove GST from a total?
Related tools
Other provinces and territories
- Alberta AB 5% GST
- British Columbia BC 12% GST + PST
- Manitoba MB 12% GST + RST
- New Brunswick NB 15% HST
- Newfoundland and Labrador NL 15% HST
- Northwest Territories NT 5% GST
- Nova Scotia NS 14% HST
- Nunavut NU 5% GST
- Ontario ON 13% HST
- Prince Edward Island PE 15% HST
- Quebec QC 14.975% GST + QST
- Saskatchewan SK 11% GST + PST
- Yukon YT 5% GST
Sources
Checked against these official sources on . How we calculate
- GST/HST calculator (and rates) — Canada Revenue Agency
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency