2026 tax year · CRA rates, updated July 2026
Alberta tax brackets 2026
Every provincial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in Alberta.
Provincial rates
8%–15%
6 brackets
Basic personal amount
$22,769
provincial, 2026
Marginal rate at $100k
30.5%
federal + provincial
Top combined rate
48%
over $370,220
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $61,200 | 8% | $4,896 |
| $61,200 – $154,259 | 10% | $14,202 |
| $154,259 – $185,111 | 12% | $17,904 |
| $185,111 – $246,813 | 13% | $25,925 |
| $246,813 – $370,220 | 14% | $43,202 |
| Over $370,220 | 15% | — |
Tax before credits. "Tax at the top" is the total tax on all the brackets below that point.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $58,523 | 22% |
| $58,523 – $61,200 | 28.5% |
| $61,200 – $117,045 | 30.5% |
| $117,045 – $154,259 | 36% |
| $154,259 – $181,440 | 38% |
| $181,440 – $185,111 | 41% |
| $185,111 – $246,813 | 42% |
| $246,813 – $258,482 | 43% |
| $258,482 – $370,220 | 47% |
| Over $370,220 | 48% |
The rate on the next dollar of ordinary income such as salary. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
What's different in Alberta
Alberta combines the highest provincial basic personal amount in Canada with a new 8% bracket and a top rate of 15%, among the lowest in the country.
- Six brackets. 8% on the first $61,200, then 10%, 12%, 13% and 14%, and 15% above $370,220.
- The 8% bracket is new. Alberta introduced it for 2025 (on the first $60,000); before that, the lowest rate was 10%. For 2026 the threshold is indexed to $61,200.
- Basic personal amount: $22,769, the highest of any province. The first $22,769 of taxable income is tax-free in Alberta.
- Indexing is capped at 2%. Since 2025 Alberta indexes its brackets and credits by inflation up to a maximum of 2% a year.
- There is no provincial surtax or health premium. Alberta also has a supplemental credit of 25% of non-refundable credits above $4,896, which only helps people with large credit claims (for example tuition, medical or caregiver amounts).
Example: tax on $75,000 in Alberta
On a $75,000 salary in Alberta, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
Alberta
- 8% on $61,200 = $4,896.00
- 10% on $13,073 = $1,307.30
$6,203.30 before credits → $4,010.37 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $8,258.60 after credits.
Total income tax: $12,268.97, an average rate of 16.4%, even though the top slice is taxed at 29.3% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the Alberta tax brackets for 2026?
8% on the first $61,200, 10% from $61,200 to $154,259, 12% from $154,259 to $185,111, 13% from $185,111 to $246,813, 14% from $246,813 to $370,220, 15% over $370,220 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in Alberta?
30.5% combined: 20.5% federal and 10% provincial. That is the rate on the next dollar of salary; the average rate on $100,000 is 19.8%.
What is the top tax rate in Alberta?
48% on taxable income over $370,220, combining the top federal rate of 33% and the top provincial rate of 15%.
What is the basic personal amount in Alberta for 2026?
$22,769 for provincial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in Alberta pays no income tax up to about $19,200 of salary and no provincial tax up to about $24,400.
Is income tax lower in Alberta?
For higher incomes, usually yes: Alberta has no surtax or health premium and its rates stop at 15%, so above roughly $150,000 it pays less than any other province. On middle incomes British Columbia comes out slightly lower, because its 5.6% and 7.7% rates are below Alberta's 8% and 10%, and the three territories are lower still. The comparison table on this page shows the exact ranking for your salary.
Does Alberta have a provincial sales tax?
No. Alberta charges only the 5% federal GST, with no provincial sales tax. That does not change income tax, but it is part of why Alberta is often called the lowest-tax province.