Property tax in Nunavut
Nunavut has two property tax systems. The City of Iqaluit sets its own mill rates by by-law and bills its own properties, while the Government of Nunavut taxes everything else (the "general taxation area") at mill rates set each year by the Minister of Finance. Tax is the mill rate multiplied by the assessed value, divided by 1,000.
Nunavut property tax rates by municipality
Residential, latest confirmed year
| Iqaluit | 7,429 | 2026 | 15.73 mills | 1.5730% | 0.0% | $7,865 |
|---|
Each municipality's rate comes from its own tax rate bylaw or official page; sources are listed on each city page.
How property tax works in Nunavut
Two taxation areas. The Property Assessment and Taxation Act divides Nunavut into municipal taxation areas and the "general taxation area", defined as "the geographic area of Nunavut that is not within a municipal taxation area." The Government of Nunavut (GN) says it "manages property tax for the general taxation area, which excludes the City of Iqaluit." Iqaluit, the one municipal taxation area, bills its own taxes through its Finance Department.
Who sets rates. - General taxation area: every calendar year, the Minister of Finance "shall, by order, establish" a general mill rate for each property class and an education mill rate for all assessed property (s. 75(1)). - Iqaluit: every calendar year, council "shall, by by-law, establish a municipal mill rate for each property class" (s. 76(1)). For 2026 that is By-law No. 1029, given third and final reading on December 9, 2025.
How tax is calculated. For each property in the general taxation area, the general mill rate for its class and the education mill rate are added together and multiplied by the assessed value (s. 78). The GN describes it as "multiplying the mill rate determined by the Minister of Finance for the given year by the assessed value of the property plus improvements."
Property classes. The Act sets territorial classes (s. 13). They include Class 1 commercial, Class 2 industrial, Class 3 hydrocarbon property, Class 4 mineral extraction, Class 5 pipelines and Class 6 utilities. Class 7 covers a single-dwelling home that is not a mobile unit, plus vacant land not zoned commercial or industrial. Class 8 is a single-dwelling mobile unit, and Classes 9 to 11 are multi-unit residential property by density.
Assessment. Assessed values come from the Director of Assessment, who must certify each assessment roll on or before October 31 every year (s. 25(1)). See assessment in Nunavut.
The GN reports "approximately 10,000 taxable properties in Nunavut."
How rates are written
Rates are in mills, meaning dollars of tax per $1,000 of assessed value: at Iqaluit's 2026 residential rate of 15.73 mills for Classes 7 and 8, a home assessed at $400,000 carries $6,292 of municipal tax (400 x 15.73).
Education and school tax
The Act provides for an education mill rate in both taxation areas. The Minister of Finance sets it by order for the general taxation area (s. 75(1)(b)). In Iqaluit, the Minister sets it by order unless council has set an education mill rate under s. 76(3) to meet a school requisition (s. 76.1). The Mill Rate Establishment Order, 2026 (R-016-2026, registered September 14, 2026) sets the education mill rate at 0.00 for Iqaluit and 0.00 for the general taxation area for the 2026 calendar year, the same as the 2025 order (R-040-2025). No education tax is levied in Nunavut in 2026.
Bills and due dates
General taxation area. The GN mails property tax invoices "annually showing the current year levy and any previous property tax arrears." It states: "Property taxes are due each year in the fall. A property is in arrears if it has unpaid taxes as of January 1." Unless regulations or a by-law say otherwise, the Act makes taxes payable "60 days after the date the notice of tax payable is sent" (s. 90(1)). Interest is added each year on the anniversary of the day the tax became payable, at the rate in Directive 915 of the GN's Financial Administration Manual. The GN also offers payment of property tax through payroll.
Iqaluit. The City bills in two stages. For 2026: - interim property tax notices for the first half of 2026 were mailed effective February 17, 2026; - the first instalment was due March 31, 2026 and the second May 29, 2026; - final tax notices for the last half of 2026 were "expected to be completed in June 2026"; - interest applies to overdue balances "in accordance with applicable City By-laws."
Iqaluit accepts online banking, payment in person at City Hall, pre-authorized payment and direct billing to a credit card on file, and can send bills by email.
The arrangements differ between the two taxation areas, so the due dates on each bill are the ones that apply.
What is different in Nunavut
Mill rates for 2026. For the 2026 calendar year, the Mill Rate Establishment Order, 2026 (R-016-2026) sets general taxation area rates of 18.00 mills for Class 3 (hydrocarbons), 18.24 mills for Class 4 (minerals), 35.72 mills for Class 5 (pipelines), 6.15 mills for each of Classes 7, 8, 9, 10, 11 and 15, and 6.77 mills for all other classes. For 2025, the previous order set 16.36 mills for Classes 3 and 4, 32.47 mills for Class 5 and 6.15 mills for "All other" classes.
Iqaluit's 2026 Mill Rate By-law No. 1029 sets: - 15.73 mills for residential Classification 7/8; - 22.84 mills for residential Classification 9/10/11; - 38.90 mills for commercial, transmission and transportation property; - 23.50 to 38.90 mills for mixed commercial and residential use (Classes 1A to 1F); - 48.33 mills for industrial property and 59.49 mills for institutional property; - 00.00 mills for churches and places of worship.
Ten-year lapse rule. An assessed value stays on the roll until a new assessment or revision is made. If neither happens, it lapses at "the expiration of 10 years after the October 31 following" the last assessment or revision (s. 12).
Relief for seniors and people with disabilities. In the general taxation area, the Minister of Finance may exempt the home of a senior citizen or a person with a disability "from all or part of the taxes payable". The owner must own or part-own the property and ordinarily live there (Senior Citizens and Disabled Persons Property Tax Relief Act, s. 4). The GN says applications are made each taxation year. See Nunavut seniors and disabled persons property tax relief. In a municipal taxation area, the Act lets council grant a similar exemption by by-law (s. 2).
Iqaluit exemptions for organizations. Since March 25, 2025, places of worship and registered non-profit societies apply every year for an exemption covering "100% of property taxes", excluding residences. The City caps total exemptions at $300,000 a year.
More on Nunavut property taxes
Nunavut land transfer fees
Nunavut does not charge a land transfer tax. Registering a transfer of land with a certificate of title costs $1.50 for each $1,000 of the land's value, with a $60 minimum, up to $1,000,000, and $1 for each $1,000 above that. On a $450,000 home the transfer fee is $675.
Assessment and appeals in Nunavut
In Nunavut, the Director of Assessment values property and certifies an assessment roll every year by October 31, for both the general taxation area and the City of Iqaluit. An assessed value remains in force until a new assessment, or for up to 10 years. A complaint goes to a board of revision and must arrive within 45 days after the mailing date on the notice, or by a later day set by regulation or by-law.
Credits, grants and deferrals in Nunavut
Senior Citizens and People with Disabilities Property Tax Relief (SCPDPTR).
Nunavut property tax: common questions
Who collects property tax in Nunavut?
It depends on where the property is. The City of Iqaluit sets its own mill rates and bills properties inside the city through its Finance Department. Everywhere else in Nunavut is the general taxation area, where the Government of Nunavut's Department of Finance bills property tax at mill rates set each year by the Minister of Finance.
What is the 2026 property tax rate in Iqaluit?
Iqaluit's 2026 Mill Rate By-law No. 1029 sets 15.73 mills for residential Classification 7/8 and 22.84 mills for residential Classification 9/10/11. A mill is one dollar of tax per $1,000 of assessed value, so a home in Classification 7/8 assessed at $300,000 carries $4,719 of municipal tax. Commercial property is taxed at 38.90 mills.
Is there a school or education tax on Nunavut property?
The Property Assessment and Taxation Act allows an education mill rate, set by order of the Minister of Finance. The Mill Rate Establishment Order, 2026 sets it at 0.00 mills for both Iqaluit and the general taxation area for the 2026 calendar year, as the 2025 order also did. So no education tax is charged on Nunavut property in 2026.
When is property tax due in Nunavut?
In the general taxation area, the Government of Nunavut says property taxes are due each year in the fall, and unpaid taxes become arrears on January 1. In Iqaluit, 2026 interim instalments were due March 31 and May 29, 2026, with final notices for the second half of the year expected in June 2026. The due date printed on each notice governs.
How are property tax rates set outside Iqaluit?
Every calendar year the Minister of Finance sets, by order, a general mill rate for each property class and an education mill rate for the general taxation area. For 2026 the general rate is 6.15 mills for residential Classes 7 to 11 and Class 15, 6.77 mills for other classes not listed, and higher rates for hydrocarbon (18.00), mineral (18.24) and pipeline (35.72) property. Tax is the total mill rate multiplied by the assessed value, divided by 1,000.
Sources
Checked a second time against these sources on October 28, 2026
- Property Assessment and Taxation Act, C.S.Nu., c. P-130 (official consolidation current to May 27, 2022), Government of Nunavut, Territorial Printer (nunavutlegislation.ca)Applies to In force (consolidation date May 27, 2022) · checked October 28, 2026 · copy archived
- Property Tax (Taxation and Insurance), Government of Nunavut, Department of FinanceApplies to Page as captured January 20, 2025 (live site blocked on 2026-10-28) · checked October 28, 2026 · copy archived
- Mill Rate Establishment Order, 2025 (R-040-2025), Government of Nunavut, Territorial PrinterApplies to 2025 calendar year (registered 2025-09-18) · checked October 28, 2026 · copy archived
- Mill Rate Establishment Order, 2026 (R-016-2026); French official version, Arrêté établissant les taux du millième pour l'année 2026, Government of Nunavut, Territorial PrinterApplies to 2026 calendar year (registered 2026-09-14) · checked October 28, 2026 · copy archived
- By-law No. 1029, 2026 Mill Rate By-law, City of IqaluitApplies to 2026 tax year (third and final reading December 9, 2025) · checked October 28, 2026 · copy archived
- Important Information About Your Property Tax Bill (Public Service Announcement, February 25, 2026), City of IqaluitApplies to 2026 tax year · checked October 28, 2026 · copy archived
- New Property Tax Exemption Process (Public Service Announcement, March 25, 2025), City of IqaluitApplies to Effective March 25, 2025; current on 2026-10-28 · checked October 28, 2026 · copy archived
- Senior Citizens and Disabled Persons Property Tax Relief Act, R.S.N.W.T. 1988, c. 50 (Supp.), as amended for Nunavut (consolidation current to May 10, 2012), Government of Nunavut, Territorial PrinterApplies to In force (consolidation current to May 10, 2012) · checked October 28, 2026 · copy archived
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