Alberta
Tax Rates -> 2018 & 2019 Marginal Tax Rates -> Alberta Personal Income Tax Rates
Alberta 2019 and 2018 Personal Marginal Income Tax Rates
Alberta Personal Income Tax Act s. 6.1, 8, 21, 44
Please read the article Understanding the Tables of Personal Income Tax Rates.
The Federal tax brackets and personal amounts are increased for 2019 by an indexation factor of 1.022, and the Alberta brackets and amounts are increased by an indexation factor of 1.024. 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 of 2.16% announced on December 19, 2018. The 2019 rate reflects the change from Bill 10 which received Royal Assent on June 28, 2019. For more information see Alberta dividend tax credits.
| Alberta (AB) Personal Income Tax Brackets and Tax Rates | |||||||||
| 2019 Taxable Income | 2019 Tax Rates | 2018 Taxable Income | 2018 Tax Rates | ||||||
| first $131,220 | 10% | first $128,145 | 10% | ||||||
| over $131,220 up to $157,464 | 12% | over $128,145 up to $153,773 | 12% | ||||||
| over $157,464 up to $209,952 | 13% | over $153,773 up to $205,031 | 13% | ||||||
| over $209,952 up to $314,928 | 14% | over $205,031 up to $307,547 | 14% | ||||||
| over $314,928 | 15% | over $307,547 | 15% | ||||||
| Combined Federal & Alberta Tax Brackets and Tax Rates | |||||||||
| 2019 Taxable Income | 2019 Marginal Tax Rates | 2018 Taxable Income | 2018 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $47,630 | 25.0% | 12.50% | -0.03% | 15.86% | first $46,605 | 25.0% | 12.50% | -0.03% | 14.86% |
| over $47,630 up to $95,259 | 30.5% | 15.25% | 7.56% | 22.18% | over $46,605 up to $93,208 | 30.5% | 15.25% | 7.56% | 21.24% |
| over $95,259 up to $131,220 | 36.0% | 18.00% | 15.15% | 28.51% | over $93,208 up to $128,145 | 36.0% | 18.00% | 15.15% | 27.62% |
| over $131,220 up to $147,667 | 38.0% | 19.00% | 17.91% | 30.81% | over $128,145 up to $144,489 | 38.0% | 19.00% | 17.91% | 29.94% |
| over $147,667 up to $157,464 | 41.0% | 20.50% | 22.05% | 34.26% | over $144,489 up to $153,773 | 41.0% | 20.50% | 22.05% | 33.42% |
| over $157,464 up to $209,952 | 42.0% | 21.00% | 23.43% | 35.41% | over $153,773 up to $205,031 | 42.0% | 21.00% | 23.43% | 34.58% |
| over $209,952 up to $210,371 | 43.0% | 21.50% | 24.81% | 36.56% | over $205,031 up to $205,842 | 43.0% | 21.50% | 24.81% | 35.74% |
| over $210,371 up to $314,928 | 47.0% | 23.50% | 30.33% | 41.16% | over $205,842 up to $307,547 | 47.0% | 23.50% | 30.33% | 40.38% |
| over $314,928 | 48.0% | 24.00% | 31.71% | 42.31% | over $307,547 | 48.0% | 24.00% | 31.71% | 41.54% |
| Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 16% in 2018, and 15% in 2019. For more information see Alberta dividend tax credits. |
|||||||||
| Alberta Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $19,369 | 10% | $18,915 | 10% | ||||||
| Federal Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $12,069 | 15% | $11,809 | 15% | ||||||
Copyright © 2002 Boat Harbour Investments Ltd.
Revised: October 26, 2023