Alberta 2025 and 2024 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 2025 by an indexation factor of 1.02 (2% increase), as per Alberta's Bill 32, Financial Statutes Amendment Act, 2024 (No. 2)

If Bill 32 did not apply, the Alberta increase for 2025 would be 2.9%

As per Bill 32, indexation in subsequent years will be the lesser of 2% or the amount determined using the change in the Alberta Consumer Price Index. Bill 32 received Royal Assent on December 5, 2024.

The Federal tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.027 (2.7% increase).

See the Canada Federal Personal Tax Rates page for information on the Capital Gains Inclusion Rate Change.

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

The Federal and Alberta indexation factors, tax brackets and tax rates for 2025 have been confirmed to Canada Revenue Agency 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 - As per Bill 32
2025 Taxable Income	2025 Tax Rates	2024 Taxable Income	2024 Tax Rates
first $151,234	10%	first $148,269	10%
over $151,234 up to $181,481	12%	over $148,269 up to $177,922	12%
over $181,481 up to $241,974	13%	over $177,922 up to $237,230	13%
over $241,974 up to $362,961	14%	over $237,230 up to $355,845	14%
over $362,961	15%	over $355,845	15%

TaxTips.ca - Combined Federal & Alberta Tax Brackets and Tax Rates NOT YET ADJUSTED FOR BILL 32 CHANGES
2025 Taxable Income (1)	AB 2025 Marginal Tax Rates					2024 Taxable Income (1)	AB 2024 Marginal Tax Rates
	Other Income	Capital Gains		Canadian Dividends			Other Income	Capital Gains		Canadian Dividends
	Other Income	First $250K	Excess Over $250K	Eligible	Non-Eligible		Other Income	All Pre- Jun 25	>$250K Post- Jun 24	Eligible	Non-Eligible
first $57,375	25.00%	12.50%	16.67%	2.57%	15.86%	first $55,867	25.00%	12.50%	16.67%	2.57%	15.86%
over $57,375 up to $114,750	30.50%	15.25%	20.33%	10.16%	22.18%	over $55,867 up to $111,733	30.50%	15.25%	20.33%	10.16%	22.18%
over $114,750 up to $151,234	36.00%	18.00%	24.00%	17.75%	28.51%	over $111,733 up to $148,269	36.00%	18.00%	24.00%	17.75%	28.51%
over $151,234 up to $177,882	38.00%	19.00%	25.33%	20.51%	30.81%	over $148,269 up to $173,205	38.00%	19.00%	25.33%	20.51%	30.81%
over $177,882 up to $181,481	41.32%	20.66%	27.55%	25.09%	34.63%	over $173,205 up to $177,922	41.32%	20.66%	27.55%	25.09%	34.63%
over $181,481 up to $241,974	42.32%	21.16%	28.21%	26.47%	35.78%	over $177,922 up to $237,230	42.32%	21.16%	28.21%	26.47%	35.78%
over $241,974 up to $253,414	43.32%	21.66%	28.88%	27.85%	36.93%	over $237,230 up to $246,752	43.32%	21.66%	28.88%	27.85%	36.93%
over $253,414 up to $362,961	47.00%	23.50%	31.33%	32.93%	41.16%	over $246,752 up to $355,845	47.00%	23.50%	31.33%	32.93%	41.16%
over $362,961	48.00%	24.00%	32.00%	34.31%	42.31%	over $355,845	48.00%	24.00%	32.00%	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
2025 Personal Amount	2025 Tax Rate	2024 Personal Amount	2024 Tax Rate
$22,323	10%	$21,885	10%

Federal Basic Personal Amount
2025 Personal Amount (1) Minimum / Maximum		2025 Tax Rate	2024 Personal Amount (1) Minimum / Maximum		2024 Tax Rate
$14,538	$16,129	15%	$14,156	$15,705	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: December 12, 2024