Individual Tax Rates

ALBERTA INDIVIDUAL TAX RATES

Effective October 1, 2015, Alberta implemented a progressive taxation system (similar to all other provinces and the federal government).

Commencing in 2017, Alberta’s tax brackets have also been indexed to inflation.

2019 Taxable Income 2019 Rates 2018 Taxable Income 2018 Rates
$0 to $131,220 10.00% $0 to $128,145 10.00%
$131,221 to $157,464 12.00% $128,146 to $153,773 12.00%
$157,465 to $209,952 13.00% $153,774 to $205,031 13.00%
$209,953 to $314,928 14.00% $205,032 to $307,547 14.00%
$314,929 and over 15.00% $307,548 and over 15.00%

ALBERTA & FEDERAL COMBINED INDIVIDUAL TAX RATES ON INTEREST AND REGULAR INCOME

2019 Taxable Income Alberta Rate Federal Rate Combined Rates
$0 to $47,630 10.00% 15.00% 25.00%
$47,631 to $95,259 10.00% 20.50% 30.50%
$95,260 to $131,220 10.00% 26.00% 36.00%
$131,221 to $147,667 12.00% 26.00% 38.00%
$147,668 to $157,464 12.00% 29.00% 41.00%
$157,465 to $209,952 13.00% 29.00% 42.00%
$209,953 to $210,371 14.00% 29.00% 43.00%
$210,372 to $314,928 14.00% 33.00% 47.00%
$314,929 and over 15.00% 33.00% 48.00%

 

2018 Taxable Income Alberta Rate Federal Rate Combined Rates
$0 to $46,605 10.00% 15.00% 25.00%
$46,606 to $93,208 10.00% 20.50% 30.50%
$93,209 to $128,145 10.00% 26.00% 36.00%
$128,146 to $144,489 12.00% 26.00% 38.00%
$144,490 to $153,773 12.00% 29.00% 41.00%
$153,774 to $205,031 13.00% 29.00% 42.00%
$205,032 to $205,842 14.00% 29.00% 43.00%
$205,843 to $307,547 14.00% 33.00% 47.00%
$307,548 and over 15.00% 33.00% 48.00%

ALBERTA’S TOP MARGINAL TAX RATES

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
2019 48.00% 24.00% 31.71% 42.47%
2018 48.00% 24.00% 31.71% 41.64%

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.)