2025 Alberta Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for Alberta in tax year 2025.
Canadian Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$57,375 | 14.50% |
| CA$57,375 | CA$114,750 | 20.50% |
| CA$114,750 | CA$177,882 | 26.00% |
| CA$177,882 | CA$253,414 | 29.00% |
| CA$253,414 | No limit | 33.00% |
Alberta Provincial Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$60,000 | 8.00% |
| CA$60,000 | CA$151,234 | 10.00% |
| CA$151,234 | CA$181,481 | 12.00% |
| CA$181,481 | CA$241,974 | 13.00% |
| CA$241,974 | CA$362,961 | 14.00% |
| CA$362,961 | No limit | 15.00% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 8.00%
- Federal Basic Personal Amount
- CA$16,129
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2025
OfficialValues verifiedThe federal basic personal amount phase-out (16,129 falling to 14,538 above the 33% bracket start) is not modelled; the full amount is credited at every income.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
10 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Repo's cited sourceUrl; returned HTTP 403 to WebFetch but search-indexed snippets of this exact page match the cited $57,375 first-bracket figure.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text quoting '14.5% of the amount taxable' for 2025 and the 2026 substitution to 14%.
Cited for Rate brackets · confirmed
Directly fetched; confirms Royal Assent March 12, 2026 (Statutes of Canada 2026, c. 2).
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; official PMO/Government of Canada release announcing cancellation of the inclusion-rate hike.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; lists identical 2025 thresholds/rates.
Cited for Capital gains · confirmed
Directly fetched; KPMG Budget 2025 summary: proposed change 'did not receive Royal Assent' and 'with the cancellation of these proposed changes the CEI has been eliminated' -- corroboration only.
Cited for Corporate rate · confirmed
Directly fetched; explicit 38% - 10% - 13% = 15% breakdown. Aggregator corroboration only; canada.ca corporation-tax-rates.html returned 403.
Cited for Dividend tax credit · confirmed
Directly fetched; 15.0198% of grossed-up taxable dividend for 2025, aggregator corroboration.
Cited for Dividend tax credit · confirmed
Directly fetched; 9.0301% of grossed-up taxable dividend, aggregator corroboration.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Alberta — 2025
OfficialValues verifiedVerified against AB428 for 2025. Alberta levies no surtax and no health premium.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 1 · Primary authority
14 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Official Government of Alberta page; fetched live, shows 'Table 1. 2025 and 2026 tax brackets' with all six AB brackets for both years, matching repo exactly
Cited for Dividend tax credit · confirmed
PRIMARY: official consolidated Alberta Personal Income Tax Act, s.21 - states the 227/770 substitution for '2021 and subsequent taxation years'
Cited for Corporate rate · confirmed
Official Government of Alberta page stating general corporate rate 8%
- Government Of Canada Announces Deferral In Implementation Of Change To…canada.caTier 1 · Primary authority
Cited for Capital gains · confirmed
Official Dept. of Finance Canada release
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official PMO release confirming cancellation
Cited for Rate brackets, Dividend tax credit · confirmed
EY combined rate table, post-2025-budget vintage; used for arithmetic cross-check of bracket rates
Cited for Basic personal amount · confirmed
States AB 2025 BPA as $22,323 directly (aggregator, corroboration)
Cited for Basic personal amount, Dividend tax credit · confirmed
Bracket table shows 0% band ending at $22,323 (aggregator, corroboration via reconciliation)
Cited for Dividend tax credit · confirmed
Aggregator table: AB eligible DTC 10% (2019-2020) -> 8.12% (2021-2026)
Cited for Dividend tax credit · confirmed
Aggregator: states AB eligible DTC '2021+: 8.12%' directly
Cited for Dividend tax credit · confirmed
Aggregator table used for arithmetic reconciliation (Jan 2026 vintage)
- Full Blog Post Alberta Provincial Dividend Tax Rates A Subtle Gift 1moodysprivateclient.comTier 3 · Expert secondary
Cited for Dividend tax credit · confirmed
Law-firm analysis (2019) documenting the pre-2021 10% rate and citing Personal Income Tax Act paragraph 21(j.2)(i)
Cited for Corporate rate · confirmed
EY summary of Alberta Budget 2025-26 confirming no corporate rate change
How we rate sources — tiers are derived from what published the document, not from our confidence in it.