Alberta
Tax Rates -> 2017 & 2018 Marginal Tax Rates -> Alberta 2017 and 2018 Personal Income Tax Rates
Alberta 2017 and 2018 Personal Marginal Income Tax Rates
Alberta Personal Income Tax Act s. 6.1, 8, 44
Please read the article Understanding the Tables of Personal Income Tax Rates.
The Federal tax brackets and personal amounts are increased for 2018 by an indexation factor of 1.015, and the Alberta brackets and amounts are increased by an indexation factor of 1.012. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.
The 2018 marginal tax rates for non-eligible dividends reflect the dividend tax credit rate announced on December 19, 2018. For more information see Alberta dividend tax credits.
The Alberta government introduced new tax brackets and rates effective October 1, 2015. The Alberta tax bracket thresholds were not indexed for 2016, but are indexed for 2017 and later years.
Alberta (AB) Personal Income Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Tax Rates | 2017 Taxable Income | 2017 Tax Rates | ||||||
| first $128,145 | 10% | first $126,625 | 10% | ||||||
| over $128,145 up to $153,773 | 12% | over $126,625 up to $151,950 | 12% | ||||||
| over $153,773 up to $205,031 | 13% | over $151,950 up to $202,600 | 13% | ||||||
| over $205,031 up to $307,547 | 14% | over $202,600 up to $303,900 | 14% | ||||||
| over $307,547 | 15% | over $303,900 | 15% | ||||||
Combined Federal & Alberta Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Marginal Tax Rates | 2017 Taxable Income | 2017 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $46,605 | 25.0% | 12.50% | -0.03% | 14.86% | first $45,916 | 25.0% | 12.50% | -0.03% | 14.38% |
| over $46,605 up to $93,208 | 30.5% | 15.25% | 7.56% | 21.24% | over $45,916 up to $91,831 | 30.5% | 15.25% | 7.56% | 20.82% |
| over $93,208 up to $128,145 | 36.0% | 18.00% | 15.15% | 27.62% | over $91,831 up to $126,625 | 36.0% | 18.00% | 15.15% | 27.25% |
| over $128,145 up to $144,489 | 38.0% | 19.00% | 17.91% | 29.94% | over $126,625 up to $142,353 | 38.0% | 19.00% | 17.91% | 29.59% |
| over $144,489 up to $153,773 | 41.0% | 20.50% | 22.05% | 33.42% | over $142,353 up to $151,950 | 41.0% | 20.50% | 22.05% | 33.10% |
| over $153,773 up to $205,031 | 42.0% | 21.00% | 23.43% | 34.58% | over $151,950 up to $202,600 | 42.0% | 21.00% | 23.43% | 34.27% |
| over $205,031 up to $205,842 | 43.0% | 21.50% | 24.81% | 35.74% | over $202,600 up to $202,800 | 43.0% | 21.50% | 24.81% | 35.44% |
| over $205,842 up to $307,547 | 47.0% | 23.50% | 30.33% | 40.38% | over $202,800 up to $303,900 | 47.0% | 23.50% | 30.33% | 40.12% |
| over $307,547 | 48.0% | 24.00% | 31.71% | 41.54% | over $303,900 | 48.0% | 24.00% | 31.71% | 41.29% |
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Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable amount). |
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Alberta Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2017 Tax Rate | ||||||
| $18,915 | 10% | $18,690 | 10% | ||||||
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Federal Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2017 Tax Rate | ||||||
| $11,809 | 15% | $11,635 | 15% | ||||||
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Revised: October 26, 2023