Alberta tax brackets 2026: provincial and combined rates
Alberta's 2026 tax brackets are 8% on the first $61,200 of taxable income, 10% up to $154,259, 12% up to $185,111, 13% up to $246,813, 14% up to $370,220 and 15% above that. Added to federal tax, the combined marginal rate on ordinary income runs from 22% on the first $58,523 to 48% on income over $370,220. The 8% bracket took effect on January 1, 2025; before then, Alberta's lowest rate was 10%.
Alberta marginal tax rates
2026 Combined Tax Brackets loading…
How to use the Alberta tax brackets table
The table opens on Alberta. Find your taxable income in the left column and read across for the combined federal and Alberta rate on each type of income. Every figure is for the 2026 tax year.
Your income after deductions such as RRSP contributions, the figure on line 26000 of your return. Find the band it falls in.
Salary, business income, interest, rent, pensions, CPP, OAS and RRIF withdrawals all take the ordinary rate.
Half the ordinary rate, because half of a gain is taxable: 24% in Alberta's top band.
Eligible dividends, mostly from public companies, and non-eligible dividends, mostly from small private corporations, each have their own rate after the gross-up and the federal and Alberta dividend tax credits.
How to read your result
Alberta and federal brackets break at different incomes, so the 2026 Alberta table has ten bands. Here is what moves the rate in each.
The first $61,200: 22% and 28.5%
The first $58,523 is taxed at 22%: 14% federal plus 8% Alberta. The federal rate rises to 20.5% before Alberta's 8% band ends, so the short band from $58,523 to $61,200 is 28.5%.
$61,200 to $181,440: 30.5% to 38%
Alberta's 10% bracket takes the combined rate to 30.5%. The federal 26% bracket lifts it to 36% from $117,045, and Alberta's 12% bracket to 38% from $154,259.
$181,440 to $258,482: the decimals
Rates of 41.29%, 42.29% and 43.29% combine the federal 29% bracket with Alberta's 12%, 13% and 14%, plus about 0.29 points from the federal basic personal amount shrinking across this range.
Over $258,482: 47% and 48%
The federal 33% bracket gives 47% with Alberta's 14%, and Alberta's 15% bracket adds the last point above $370,220. In the top band, capital gains are taxed at 24%, eligible dividends at 34.31% and non-eligible dividends at 42.31%.
Alberta provincial tax brackets, 2026
Alberta tax alone, before federal tax and before credits. Alberta's basic personal amount, $22,769 for 2026, is the highest of any province and offsets Alberta tax on roughly the first $22,769 of income.
Before credits. Source: Canada Revenue Agency and Government of Alberta, 2026 rates.
Alberta brackets inside a financial plan
A TFSA withdrawal is invisible. It does not enter taxable income, it does not affect the OAS recovery tax, it does not push you into a higher bracket, and it does not reduce the age amount or any other income-tested credit.
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Alberta's 10% band is wide: from $61,200 to $154,259 the combined rate moves only from 30.5% to 36%. That makes it a useful target for anyone who can choose when income lands, such as a retiree drawing on an RRSP or RRIF or an owner paying themselves from a corporation. Salary or dividends shows how close the two routes are in Alberta.
Planning which bracket each year's income lands in, around OAS and RRIF minimums, is the work of financial planning in Calgary with Kaetyn.
Alberta tax brackets questions
Answers drawn from the calculator's own rules and 2026 federal and provincial figures.
8% on the first $61,200 of taxable income, 10% up to $154,259, 12% up to $185,111, 13% up to $246,813, 14% up to $370,220 and 15% above that. The thresholds rose 2% from 2025.
On ordinary income in 2026 it is 22% on the first $58,523, then 28.5%, 30.5%, 36%, 38%, 41.29%, 42.29%, 43.29%, 47% and finally 48% on taxable income over $370,220.
The 8% bracket on the first $60,000 of taxable income took effect on January 1, 2025. For 2026 it applies to the first $61,200. Before 2025, Alberta's lowest rate was 10%.
$22,769, the highest of any province. It is a non-refundable credit that offsets Alberta tax on roughly that much income.
Eligible dividends are taxed at a combined −1.57% in the first band, rising to 34.31% above $370,220; non-eligible dividends at 12.41% rising to 42.31%. The negative rate means the dividend tax credit exceeds the tax and can reduce tax on other income.
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