2023 Taxable Income | 2023 Rates | 2022 Taxable Income | 2022 Rates |
$0 to $142,292 | 10.00% | $0 to $134,238 | 10.00% |
$142,293 to $170,751 | 12.00% | $134,239 to $161,086 | 12.00% |
$170,752 to $227,668 | 13.00% | $161,087 to $214,781 | 13.00% |
$227,669 to $341,502 | 14.00% | $214,782 to $322,171 | 14.00% |
$341,503 and over | 15.00% | $322,172 and over | 15.00% |
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% |
2022 Taxable Income | Alberta Rate | Federal Rate | Combined Rates |
$0 to $50,197 | 10.00% | 15.00% | 25.00% |
$50,198 to $100,392 | 10.00% | 20.50% | 30.50% |
$100,393 to $134,238 | 10.00% | 26.00% | 36.00% |
$134,239 to $155,625 | 12.00% | 26.00% | 38.00% |
$155,626 to $161,086 | 12.00% | 29.38%* | 41.38% |
$161,087 to $214,781 | 13.00% | 29.38%* | 42.38% |
$214,782 to $221,708 | 14.00% | 29.38%* | 43.38% |
$221,709 to $322,171 | 14.00% | 33.00% | 47.00% |
$322,172 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 |
2023 | 48.00% | 24.00% | 34.31% | 42.31% |
2022 | 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.)