Personal income tax · 2026
2026 Alberta personal tax rates
Alberta personal income tax
Personal income tax · Provincial / territorial · Alberta · 2026
| Taxable income | Rate |
|---|---|
| $0 – $61,200 | 8% |
| $61,200 – $154,259 | 10% |
| $154,259 – $185,111 | 12% |
| $185,111 – $246,813 | 13% |
| $246,813 – $370,220 | 14% |
| $370,220 and over | 15% |
Alberta combined federal and provincial personal income tax
Personal income tax · Combined federal and provincial / territorial · Alberta · 2026
| Taxable income | Ordinary | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|
| $0 – $58,523 | 22.00% | 11.00% | -1.57% | 12.41% |
| $58,523 – $61,200 | 28.50% | 14.25% | 7.40% | 19.88% |
| $61,200 – $117,045 | 30.50% | 15.25% | 10.16% | 22.18% |
| $117,045 – $154,259 | 36.00% | 18.00% | 17.75% | 28.51% |
| $154,259 – $181,440 | 38.00% | 19.00% | 20.51% | 30.81% |
| $181,440 – $185,111 | 41.29% | 20.65% | 25.05% | 34.60% |
| $185,111 – $246,813 | 42.29% | 21.15% | 26.43% | 35.75% |
| $246,813 – $258,482 | 43.29% | 21.65% | 27.81% | 36.90% |
| $258,482 – $370,220 | 47.00% | 23.50% | 32.93% | 41.16% |
| $370,220 and over | 48.00% | 24.00% | 34.31% | 42.31% |
Combined ordinary rates in the fourth federal bracket include the federal basic personal amount clawback (about 0.29 percentage points in 2026). The statutory federal table shows the CRA rate of 29%.
Alberta tax is 8% on the first $61,200 of taxable income. The next provincial rates are 10%, 12%, 13%, and 14%. The top provincial rate is 15% above $370,220.
See all jurisdictions on the 2026 personal rates hub.