Alberta -> Tax Rates -> 2014 and 2015 Marginal Tax Rates -> Alberta Personal Income Tax Rates
Alberta 2014 and 2015 Personal Marginal Income Tax Rates
Please read the article Understanding the Tables of Personal Income Tax Rates.
The Alberta government introduced new tax brackets and rates effective October 1, 2015. Bill 2, the legislation enacting the new tax brackets and rates, received Royal Assent on June 29, 2015. The 2015 rates in the table below are prorated for 2015, and will be rates reflected on the 2015 income tax forms.
The Alberta personal amount was increased for 2015 by an indexation factor of 1.024. The Federal tax brackets and personal amount were increased for 2015 by an indexation factor of 1.017.
Alberta (AB) Personal Income Tax Brackets and Tax Rates for 2015 and 2014 |
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| 2015 Taxable Income | 2015 Tax Rates | 2014 Taxable Income | 2014 Tax Rates | ||||||
| first $125,000 | 10.00% | All 2014 Taxable Income |
10.00% |
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| over $125,000 up to $150,000 | 10.50% | ||||||||
| over $150,000 up to $200,000 | 10.75% | ||||||||
| over $200,000 up to $300,000 | 11.00% | ||||||||
| over $300,000 | 11.25% | ||||||||
| The 2016 full year rates for the above tax brackets will be 10%, 12%, 13%, 14% and 15%. | |||||||||
Combined Federal & Alberta Tax Brackets and Tax Rates for 2015 and 2014 |
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| 2015 Taxable Income | 2015 Marginal Tax Rates | 2014 Taxable Income | 2014 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $44,701 | 25.00% | 12.5% | -0.03% | 12.84% | first $43,953 | 25% | 12.50% | -0.03% | 12.84% |
| over $44,701 up to $89,401 | 32.00% | 16.0% | 9.63% | 21.10% | over $43,953 up to $87,907 | 32% | 16.00% | 9.63% | 21.10% |
| over $89,401 up to $125,000 | 36.00% | 18.0% | 15.15% | 25.82% | over $87,907 up to $136,270 | 36% | 18.00% | 15.15% | 25.82% |
| over $125,000 up to $138,586 | 36.50% | 18.25% | 15.84% | 26.41% | over $136,270 | 39% | 19.50% | 19.29% | 29.36% |
| over $138,586 up to $150,000 | 39.50% | 19.75% | 19.98% | 29.95% | |||||
| over $150,000 up to $200,000 | 39.75% | 19.88% | 20.33% | 30.25% | |||||
| over $200,000 up to $300,000 | 40.00% | 20.00% | 20.67% | 30.54% | |||||
| over $300,000 | 40.25% | 20.13% | 21.02% | 30.84% | |||||
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Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up amount). |
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Alberta Basic Personal Amount |
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| 2015 | Tax Rate | 2014 | Tax Rate | ||||||
| $18,214 | 10% | $17,787 | 10% | ||||||
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Federal Basic Personal Amount |
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| 2015 | Tax Rate | 2014 | Tax Rate | ||||||
| $11,327 | 15% | $11,138 | 15% | ||||||
Revised: October 26, 2023