2024 Taxable Income | 2024 Rates | 2023 Taxable Income | 2023 Rates |
$0 to $148,269 | 10.00% | $0 to $142,292 | 10.00% |
$148,270 to $177,922 | 12.00% | $142,293 to $170,751 | 12.00% |
$177,923 to $237,230 | 13.00% | $170,752 to $227,668 | 13.00% |
$237,231 to $355,845 | 14.00% | $227,669 to $341,502 | 14.00% |
$355,846 and over | 15.00% | $341,503 and over | 15.00% |
2024 Taxable Income | Alberta Rate | Federal Rate | Combined Rates |
$0 to $55,867 | 10.00% | 15.00% | 25.00% |
$55,868 to $111,733 | 10.00% | 20.50% | 30.50% |
$111,734 to $148,269 | 10.00% | 26.00% | 36.00% |
$148,270 to $173,205 | 12.00% | 26.00% | 38.00% |
$173,206 to $177,922 | 12.00% | 29.32%* | 41.32% |
$177,923 to $237,230 | 13.00% | 29.32%* | 42.32% |
$237,231 to $246,752 | 14.00% | 29.32%* | 43.32% |
$246,753 to $355,845 | 14.00% | 33.00% | 47.00% |
$355,846 and over | 15.00% | 33.00% | 48.00% |
2023 Taxable Income | Alberta Rate | Federal Rate | Combined Rates |
$0 to $53,359 | 10.00% | 15.00% | 25.00% |
$53,360 to $106,717 | 10.00% | 20.50% | 30.50% |
$106,718 to $142,292 | 10.00% | 26.00% | 36.00% |
$142,293 to $165,430 | 12.00% | 26.00% | 38.00% |
$165,431 to $170,751 | 12.00% | 29.32%* | 41.32% |
$170,752 to $227,668 | 13.00% | 29.32%* | 42.32% |
$227,669 to $235,675 | 14.00% | 29.32%* | 43.32% |
$235,676 to $341,502 | 14.00% | 33.00% | 47.00% |
$341,503 and over | 15.00% | 33.00% | 48.00% |
* These three marginal tax rate categories have been adjusted for the enhanced federal personal amount.
For the different types of income (as noted below), Alberta’s top marginal tax rates is as follows:
Combined Federal and Provincial | ||||
Taxation year | Interest and regular income | Capital gains | Eligible dividends | Non-eligible dividends |
2024 | 48.00% | 24.00% | 34.31% | 42.31% |
2023 | 48.00% | 24.00% | 34.31% | 42.31% |
The top marginal tax rate shown above for eligible and non-eligible dividends is a percentage of the actual dividends received. It is not a percentage of the grossed-up taxable dividend amount.
(Note: All posted rates are subject to change by Canada Revenue Agency or other government departments that are responsible for them.)