Alberta 2023 and 2022 Tax Rates & Tax Brackets

Alberta Personal Income Tax Act s. 6.1, 8, 21, 44

The Alberta tax brackets and personal tax credit amounts are increased for 2023 by an indexation factor of 1.06 (6% increase).

The Federal tax brackets and personal tax credit amounts are increased for 2023 by an indexation factor of 1.063 (6.3% increase).

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

On August 31, 2022, Premier Jason Kenney announced as part of the 2022 Q1 Update that indexation of the personal tax system would be restored, retroactive to January 1, 2022. The 2022 brackets were updated using an indexation factor of 1.023 (2.3% increase).

The federal and Alberta indexation factors, tax brackets and tax rates for 2023 have been confirmed to Canada Revenue Agency (CRA) information.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator or the Detailed Tax Calculators.

TaxTips.ca - Alberta Tax Rates
2023 Taxable Income	2023 Tax Rates	2022 Taxable Income	2022 Tax Rates
first $142,292	10%	first $134,238	10%
over $142,292 up to $170,751	12%	over $134,238 up to $161,086	12%
over $170,751 up to $227,668	13%	over $161,086 up to $214,781	13%
over $227,668 up to $341,502	14%	over $214,781 up to $322,171	14%
over $341,502	15%	over $322,171	15%

TaxTips.ca - Combined Federal & Alberta Tax Brackets and Tax Rates
2023 Taxable Income (1)	AB 2023 Marginal Tax Rates				2022 Taxable Income (1)	AB 2022 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible	Non-Eligible		Other Income	Capital Gains	Eligible	Non-Eligible
first $53,359	25.00%	12.50%	2.57%	15.86%	first $50,197	25.00%	12.50%	2.57%	15.86%
over $53,359 up to $106,717	30.50%	15.25%	10.16%	22.18%	over $50,197 up to $100,392	30.50%	15.25%	10.16%	22.18%
over $106,717 up to $142,292	36.00%	18.00%	17.75%	28.51%	over $100,392 up to $134,238	36.00%	18.00%	17.75%	28.51%
over $142,292 up to $165,430	38.00%	19.00%	20.51%	30.81%	over $134,238 up to $155,625	38.00%	19.00%	20.51%	30.81%
over $165,430 up to $170,751	41.32%	20.66%	25.09%	34.63%	over $155,625 up to $161,086	41.38%	20.69%	25.17%	34.70%
over $170,751 up to $227,668	42.32%	21.16%	26.47%	35.78%	over $161,086 up to $214,781	42.38%	21.19%	26.55%	35.85%
over $227,668 up to $235,675	43.32%	21.66%	27.85%	36.93%	over $214,781 up to $221,708	43.38%	21.69%	27.93%	37.00%
over $235,675 up to $341,502	47.00%	23.50%	32.93%	41.16%	over $221,708 up to $322,171	47.00%	23.50%	32.93%	41.16%
over $341,502	48.00%	24.00%	34.31%	42.31%	over $322,171	48.00%	24.00%	34.31%	42.31%
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 15%. For more information see Alberta dividend tax credits. Copyright © 2002 Boat Harbour Investments Ltd.
TaxTips.ca Alberta Basic Personal Amount
2023 Personal Amount	2022 Tax Rate				2022 Personal Amount	2022 Tax Rate
$21,003	10%				$19,814	10%
Federal Basic Personal Amount
2023 Personal Amount (1)	2023 Tax Rate				2022 Personal Amount (1)	2022 Tax Rate
$15,000	15%				$14,398	15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.

Revised: September 20, 2024