Alberta Tax Brackets 2026: Rates From 8% to 15%
Loading article…
Alberta tax brackets for 2026 run from 8% to 15% across six slices of taxable income, as of October 20, 2026. The 8% rate, added on January 1, 2025, now covers the first $61,200 of taxable income after indexation of 2%. This guide sets out the provincial and federal brackets, the basic personal amounts, and the combined marginal rates an Alberta resident pays. For more tax guides, see our taxes hub.
Provincial figures come from the Government of Alberta's personal income tax page, and federal figures from the Canada Revenue Agency (CRA). Each rate applies only to the portion of income inside its bracket, never to your whole income.
Alberta tax brackets for 2026
Alberta applies six provincial rates in 2026. The province raised each bracket threshold and its credit amounts by 2% for the year. The table below shows each slice of taxable income and the rate that applies to it.
| Taxable income | Alberta rate |
|---|---|
| Up to $61,200 | 8% |
| $61,200.01 to $154,259 | 10% |
| $154,259.01 to $185,111 | 12% |
| $185,111.01 to $246,813 | 13% |
| $246,813.01 to $370,220 | 14% |
| Over $370,220 | 15% |
The 8% bracket is the reason this year looks different from 2024 and earlier. Before 2025, Alberta's lowest rate was 10%. According to the province, the new bracket saved individuals up to $750 in 2025.
Alberta basic personal amount for 2026
The Alberta basic personal amount is $22,769 for 2026, according to the CRA's payroll deductions formulas. Alberta says its basic personal and spousal amounts are the highest among the provinces. Alberta converts the credit at 8%, the same rate as its lowest bracket, so it is worth about $1,822 off your provincial tax.
In practice, you pay no Alberta income tax on your first $22,769 of taxable income. Above that, the 8% rate applies until $61,200.
Federal tax brackets for 2026
Federal tax applies on top of Alberta tax. For 2026, the CRA lists five federal rates, shown in the table below. The lowest rate is 14% for the full year, after the federal government cut it from 15% on July 1, 2025.
The federal basic personal amount is $16,452 for 2026 when your net income is $181,440 or less. It shrinks gradually above that level and bottoms out at $14,829 once net income reaches $258,482.
| Taxable income | Federal rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523.01 to $117,045 | 20.5% |
| $117,045.01 to $181,440 | 26% |
| $181,440.01 to $258,482 | 29% |
| Over $258,482 | 33% |
Combined marginal tax rates in Alberta
Your marginal rate is the rate on your next dollar of income. In Alberta, it is the sum of the provincial rate and the federal rate. Because the Alberta and federal thresholds do not line up, the combined schedule has 10 steps.
Ratesopedia calculated the combined rates in the table below from the official 2026 brackets. They do not include the gradual reduction of the federal basic personal amount between $181,440 and $258,482, which adds a fraction of a point in that range. They also exclude CPP and EI contributions, which are not income tax.
| Taxable income | Alberta rate | Federal rate | Combined marginal rate |
|---|---|---|---|
| $0 to $58,523 | 8% | 14% | 22% |
| $58,523 to $61,200 | 8% | 20.5% | 28.5% |
| $61,200 to $117,045 | 10% | 20.5% | 30.5% |
| $117,045 to $154,259 | 10% | 26% | 36% |
| $154,259 to $181,440 | 12% | 26% | 38% |
| $181,440 to $185,111 | 12% | 29% | 41% |
| $185,111 to $246,813 | 13% | 29% | 42% |
| $246,813 to $258,482 | 14% | 29% | 43% |
| $258,482 to $370,220 | 14% | 33% | 47% |
| Over $370,220 | 15% | 33% | 48% |
For a deeper explanation of how these rates stack, read our guide to what a marginal tax rate is.
What you pay at $75,000 and $150,000
A marginal rate of 30.5% at $75,000 does not mean you pay 30.5% on everything. Each slice is taxed at its own rate, and credits come off the result. Ratesopedia estimated 2026 income tax for an Alberta employee, counting only the basic personal amounts:
- $75,000 of taxable income: about $13,722 in combined income tax, an average rate of about 18.3%
- $150,000 of taxable income: about $38,410 in combined income tax, an average rate of about 25.6%
Your real bill will be lower once you claim CPP and EI credits and any other credits. To run your own numbers, use our income tax calculator or the Canada income tax calculator guide.
Alberta credits and benefits to know
Alberta's own credits are claimed on Form AB428, which is part of your federal T1 return. The CRA administers Alberta's personal income tax for the province, so you file one return, not two.
- Basic personal amount: $22,769 for 2026, converted into a credit at 8%.
- Spousal amount: Alberta says its spousal amount, like its basic personal amount, is the highest among the provinces.
- Alberta Child and Family Benefit: quarterly payments to lower-income families with children, paid in August, November, February, and May.
- RRSP deduction: your RRSP contributions reduce taxable income for Alberta tax as well as federal tax.
How Alberta compares with other provinces
Alberta's top provincial rate of 15% applies only above $370,220, a much higher threshold than in most provinces. British Columbia's top rate is 20.5% above $265,545, and Ontario's is 13.16% above $220,000 before its surtax. Our Ontario tax brackets guide covers that surtax in detail.
At lower incomes the picture is closer. Alberta's 8% starting rate is higher than Ontario's 5.05%, but Alberta's larger basic personal amount offsets part of the gap. Capital gains use the same brackets at half the marginal rate, as our capital gains tax guide explains.
Conclusion
Alberta's 2026 brackets start at 8% and reach 15%, with thresholds indexed by 2%. Federal tax comes on top, so the combined marginal rate ranges from 22% to 48%. Knowing where your last dollar lands helps you judge the value of a raise, a bonus, or an RRSP contribution, which our RRSP guide covers in detail.
To get our tax and rate updates by email, sign up for the Ratesopedia newsletter.
Frequently asked questions about Alberta tax brackets
What are the Alberta tax brackets for 2026?
Alberta has six brackets for 2026, according to the provincial government. The rate is 8% up to $61,200, then 10%, 12%, 13%, and 14%, before reaching 15% above $370,220. Each rate applies only to the income inside its bracket. You can estimate your own bill with our income tax calculator.
Is the 8% Alberta tax bracket in effect for 2026?
Yes. Alberta introduced the 8% bracket on January 1, 2025, on the first $60,000 of taxable income. For 2026, the bracket covers income up to $61,200 after indexation of 2%. The CRA's 2026 rate table shows the same threshold. Our guide to what a marginal tax rate is explains how a lower first bracket helps every taxpayer.
What is the highest marginal tax rate in Alberta in 2026?
Ratesopedia calculates the top combined rate at 48% for 2026. It applies to taxable income above $370,220, where the 15% Alberta rate meets the 33% federal rate. Capital gains at that level face an effective rate of about 24%. Our capital gains tax guide shows the inclusion rule.
What is the Alberta basic personal amount for 2026?
The Alberta basic personal amount is $22,769 for 2026. Alberta applies its 8% credit rate to it, so it reduces your provincial tax by about $1,822. The federal basic personal amount is a separate $16,452 credit. Our guide on how to file taxes in Canada shows where each credit goes on the return.
Do Alberta residents file a separate provincial return?
No. Alberta residents file one T1 return with the CRA, which includes Form AB428 for provincial tax. The CRA collects Alberta tax and passes it to the province. Quebec is the only province with its own separate return. For your full estimate, try our income tax calculator.
Does an RRSP contribution reduce Alberta tax?
Yes. An RRSP contribution is deductible on your return, so it lowers both federal and Alberta tax at your combined marginal rate. At $75,000 of income, that rate is 30.5%, so a $5,000 contribution cuts about $1,525 of income tax. Compare it with a TFSA using our RRSP vs TFSA calculator.
Read next
