Alberta Tax Brackets and Personal Marginal Income Tax Rates

The Alberta tax brackets and personal amounts are increased by an indexation factor of 1.012, and the Federal tax brackets and personal amounts are increased by an indexation factor of 1.015 for 2018.

 The Alberta Basic Personal Amount has also been increased to $18,915 for 2018 from $18,690 in 2017.

There are 5 tax brackets in Alberta and 5 corresponding tax rates. The lowest rate is 10.0% and the highest rate is 15.0%. The highest rate is applied above $307,547, which brings the combined federal and provincial marginal tax rate to 48.0% in the highest income range.

In 2015, the Alberta Government implemented a progressive personal income tax rate structure to help reduce their reliance on volatile non-renewable resource revenue. With this new structure, 92.1% of the tax payers don’t have to pay more, while the incremental tax paid by the remaining 7.9% of the tax payers is estimated at $875 million in 2017-18, as reported in Budget 2017 (Source: Alberta Treasury Board and Finance)

2018 Alberta Income Tax Rates

Alberta Personal Income Tax Brackets and Tax Rates
2018 Taxable income Alberta Tax rate 2018
$0 - $128,145 10.00%
$128,146 - $153,773 12.00%
$153,774 - $205,031 13.00%
$205,032 - $307,547 14.00%
$307,548 - 15.00%

Combined Federal & Alberta Tax Brackets and Tax Rates
Taxable income Alberta Marginal Tax Rates 2018
$0 - $46,605 25.00%
$46,606 - $93,208 30.50%
$93,209 - $128,145 36.00%
$128,146 - $144,489 38.00%
$144,490 - $153,773 41.00%
$153,774 - $205,031 42.00%
$205,032 - $205,842 43.00%
$205,843 - $307,547 47.00%
$307,548 - 48.00%
Alberta Basic Personal Amount
2018 Tax rate
$18,914 10.00%
Federal Basic Personal Amount
2018 Tax rate
$11,810 15.00%

2017 Alberta Income Tax Rates

Alberta Personal Income Tax Brackets and Tax Rates
2017 Taxable income Alberta Tax rate 2017
$0 - $126,625 10.00%
$126,626 - $151,950 12.00%
$151,951 - $202,600 13.00%
$202,601 - $303,900 14.00%
$303,901 - 15.00%

Combined Federal & Alberta Tax Brackets and Tax Rates
Taxable income Alberta Marginal Tax Rates 2017
$0 - $45,916 25.00%
$45,917 - $91,831 30.50%
$91,832 - $126,625 36.00%
$126,626 - $142,353 38.00%
$142,354 - $151,950 41.00%
$151,951 - $202,600 42.00%
$202,601 - $202,800 43.00%
$202,801 - $303,900 47.00%
$303,901 - 48.00%
Alberta Basic Personal Amount
2017 Tax rate
$18,690 10.00%
Federal Basic Personal Amount
2017 Tax rate
$11,635 15.00%