Provincial Tax: Understand how federal and provincial tax rates stack together with our Canadian Provincial Tax Guide.

For the full federal-provincial tax framework and planning model, see the Canada Income Tax hub.

Quick answer: Alberta provincial tax: 10% flat rate on first $151,234, then 12-15% on higher income. Combined federal + provincial top rate: 48% (lowest among major provinces). No PST. Basic personal amount: $21,443. On $100K salary, total tax is ~$18,500.

Find your 2026 Alberta tax bracket and calculate your marginal and average tax rate using the tables below.

Alberta 2026 provincial tax brackets

Alberta uses a progressive tax system with five brackets:

Taxable Income Provincial Tax Rate
First $151,234 10.00%
$151,234 to $181,480 12.00%
$181,480 to $242,043 13.00%
$242,043 to $362,759 14.00%
Over $362,759 15.00%

Alberta’s basic personal amount for 2026 is $21,443 — income below this threshold is not subject to provincial tax.

Alberta 2025 provincial tax brackets (for comparison)

Taxable Income Provincial Tax Rate
First $148,269 10.00%
$148,269 to $177,922 12.00%
$177,922 to $237,230 13.00%
$237,230 to $355,845 14.00%
Over $355,845 15.00%

Alberta’s brackets are indexed to inflation, resulting in higher thresholds for 2026.

Federal tax brackets 2026

These federal brackets apply in addition to Alberta provincial tax:

| Taxable Income | Federal Tax Rate | |—————|—————–|| | First $57,375 | 15.00% | | $57,375 to $114,750 | 20.50% | | $114,750 to $177,882 | 26.00% | | $177,882 to $253,414 | 29.00% | | Over $253,414 | 33.00% |

The federal basic personal amount for 2026 is $16,468.

Combined Alberta + federal tax rates (2026)

Income Range Provincial Federal Combined
Up to $57,375 10.00% 15.00% 25.00%
$57,375 to $114,750 10.00% 20.50% 30.50%
$114,750 to $148,269 10.00% 26.00% 36.00%
$148,269 to $177,882 12.00% 26.00% 38.00%
$177,882 to $237,230 13.00% 29.00% 42.00%
$237,230 to $253,414 14.00% 29.00% 43.00%
$253,414 to $355,845 14.00% 33.00% 47.00%
Over $355,845 15.00% 33.00% 48.00%

Tax example: $100,000 income in Alberta

On a $100,000 salary in Alberta:

  • Federal tax: ~$13,700
  • Alberta provincial tax: ~$7,600
  • CPP contributions: ~$4,200
  • EI premiums: ~$1,100
  • Total deductions: ~$26,600
  • After-tax income: ~$73,400

This is an effective combined tax rate of approximately 21.3%, lower than most other provinces due to Alberta’s low 10% starting rate and no PST.

Alberta vs Ontario comparison (on $100,000 income)

Category Alberta Ontario
Provincial tax ~$7,600 ~$6,000
Federal tax ~$13,700 ~$13,700
After-tax ~$73,400 ~$74,000
Sales tax on purchases 5% GST 13% HST
Overall tax advantage Alberta

While Ontario has slightly lower provincial income tax at this level, Alberta’s 5% GST vs Ontario’s 13% HST means significant savings on everyday purchases.

How Alberta compares to other provinces

Province Top Combined Rate Starting Provincial Rate
Alberta 48.00% 10.00%
Ontario 53.53% 5.05%
British Columbia 53.50% 5.06%
Quebec 53.31% 14.00%
Saskatchewan 47.50% 10.50%
Manitoba 50.40% 10.80%

Alberta offers one of the lowest overall tax burdens in Canada, with a flat 10% rate on the first $148,269 and no provincial sales tax.

Frequently asked questions

What are the Alberta tax bracket rates for 2025?

10% on the first $148,269, then 12%, 13%, 14%, and 15% on income over $355,845.

What is the combined top tax rate in Alberta?

48.00% (15% provincial + 33% federal) on income over $355,845.

Does Alberta have the lowest provincial tax rate?

Alberta’s 10% starting rate is the lowest first-bracket rate in Canada, and it has no PST.

Tax brackets across Canada

WealthVieu
Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy