2026 Alberta Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for Alberta in tax year 2026.
Canadian Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$58,523 | 14.00% |
| CA$58,523 | CA$117,045 | 20.50% |
| CA$117,045 | CA$181,440 | 26.00% |
| CA$181,440 | CA$258,482 | 29.00% |
| CA$258,482 | No limit | 33.00% |
Alberta Provincial Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$61,200 | 8.00% |
| CA$61,200 | CA$154,259 | 10.00% |
| CA$154,259 | CA$185,111 | 12.00% |
| CA$185,111 | CA$246,813 | 13.00% |
| CA$246,813 | CA$370,220 | 14.00% |
| CA$370,220 | No limit | 15.00% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 8.00%
- Federal Basic Personal Amount
- CA$16,452
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2026
OfficialValues verifiedThe federal capital-gains inclusion is modelled with a single simplified factor, and the federal basic personal amount phase-out is not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
9 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text.
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; cancellation announced with no expiry.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; identical 2026 thresholds/rates.
Cited for Rate brackets · confirmed
Referenced via WebSearch summary of EY's 2026 rate card; identical bracket thresholds and rates (14/20.5/26/29/33%).
Cited for Capital gains · confirmed
Directly fetched; confirms no revival in Budget 2025.
Cited for Corporate rate · confirmed
Directly fetched; PwC's 2026-dated summary states the same 38%-10%-13%=15% federal rate with no change noted.
Cited for Dividend tax credit · confirmed
Directly fetched; same 15.0198% rate applies through 2026.
Cited for Dividend tax credit · confirmed
Directly fetched; explicit statement that the rate is identical for 2025 and 2026.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Alberta — 2026
OfficialValues verifiedBrackets and basic personal amount from CRA T4032AB (January 2026), cross-checked against the CRA 2026 rate page. Alberta levies no surtax and no health premium.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 1 · Primary authority
- Dividend tax creditTier 1 · Primary authority
8 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Basic personal amount · confirmed
Official Government of Alberta page; live 2026 table matches repo exactly
- Tbf Fact Sheet Bill 32 Financial Statutes Amendment Act 2024.docxalberta.caTier 1 · Primary authority
Cited for Rate brackets · confirmed
Official Alberta Treasury Board & Finance fact sheet confirming Bill 32 created the new indexation framework for the Personal Income Tax Act
Cited for Dividend tax credit · confirmed
PRIMARY: consolidated Act text applies to 2026 (no year-limited sunset in the '2021 and subsequent' language)
Cited for Corporate rate · confirmed
Official Government of Alberta page, live as of today, still shows 8%
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official cancellation announcement, applies going forward including 2026
Cited for Rate brackets, Basic personal amount, Dividend tax credit · confirmed
EY Jan-2026 combined rate table; used for arithmetic cross-check
Cited for Dividend tax credit · confirmed
Table explicitly lists AB eligible DTC as 8.12% for 2022-2026
How we rate sources — tiers are derived from what published the document, not from our confidence in it.