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 incomeAlberta Tax rate 2018
$0 - $128,14510.00%
$128,146 - $153,77312.00%
$153,774 - $205,03113.00%
$205,032 - $307,54714.00%
$307,548 -15.00%

Combined Federal & Alberta Tax Brackets and Tax Rates
Taxable incomeAlberta Marginal Tax Rates 2018
$0 - $46,60525.00%
$46,606 - $93,20830.50%
$93,209 - $128,14536.00%
$128,146 - $144,48938.00%
$144,490 - $153,77341.00%
$153,774 - $205,03142.00%
$205,032 - $205,84243.00%
$205,843 - $307,54747.00%
$307,548 -48.00%
Alberta Basic Personal Amount
2018Tax rate
$18,91410.00%
Federal Basic Personal Amount
2018Tax rate
$11,81015.00%

2017 Alberta Income Tax Rates

Alberta Personal Income Tax Brackets and Tax Rates
2017 Taxable incomeAlberta Tax rate 2017
$0 - $126,62510.00%
$126,626 - $151,95012.00%
$151,951 - $202,60013.00%
$202,601 - $303,90014.00%
$303,901 -15.00%

Combined Federal & Alberta Tax Brackets and Tax Rates
Taxable incomeAlberta Marginal Tax Rates 2017
$0 - $45,91625.00%
$45,917 - $91,83130.50%
$91,832 - $126,62536.00%
$126,626 - $142,35338.00%
$142,354 - $151,95041.00%
$151,951 - $202,60042.00%
$202,601 - $202,80043.00%
$202,801 - $303,90047.00%
$303,901 -48.00%
Alberta Basic Personal Amount
2017Tax rate
$18,69010.00%
Federal Basic Personal Amount
2017Tax rate
$11,63515.00%