Alberta tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
48.00%
Top capital gains rate
24.00%
Top eligible dividend rate
34.31%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 8.00% | 14.00% | 7.00% | -1.41% | 5.72% |
| $30k | 14.00% | 8.00% | 22.00% | 11.00% | -1.57% | 12.41% |
| $40k | 14.00% | 8.00% | 22.00% | 11.00% | -1.57% | 12.41% |
| $50k | 14.00% | 8.00% | 22.00% | 11.00% | -1.57% | 12.41% |
| $60k | 20.50% | 8.00% | 28.50% | 14.25% | 7.40% | 19.88% |
| $70k | 20.50% | 10.00% | 30.50% | 15.25% | 10.16% | 22.18% |
| $80k | 20.50% | 10.00% | 30.50% | 15.25% | 10.16% | 22.18% |
| $90k | 20.50% | 10.00% | 30.50% | 15.25% | 10.16% | 22.18% |
| $100k | 20.50% | 10.00% | 30.50% | 15.25% | 10.16% | 22.18% |
| $120k | 26.00% | 10.00% | 36.00% | 18.00% | 17.75% | 28.51% |
| $150k | 26.00% | 10.00% | 36.00% | 18.00% | 17.75% | 28.51% |
| $200k | 29.00% | 13.00% | 42.29% | 21.15% | 26.43% | 35.75% |
| $250k | 29.00% | 14.00% | 43.29% | 21.65% | 27.81% | 36.90% |
| $300k | 33.00% | 14.00% | 47.00% | 23.50% | 32.93% | 41.16% |
| $400k | 33.00% | 15.00% | 48.00% | 24.00% | 34.31% | 42.31% |
| $500k | 33.00% | 15.00% | 48.00% | 24.00% | 34.31% | 42.31% |
Alberta provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $61,200 | 8.00% |
| $61,201 to $154,259 | 10.00% |
| $154,260 to $185,111 | 12.00% |
| $185,112 to $246,813 | 13.00% |
| $246,814 to $370,220 | 14.00% |
| Over $370,220 | 15.00% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).