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Alberta taxes the first $61,200 of taxable income at 8% for 2026, and the top provincial rate of 15% starts above $370,220. Add the federal scale and an Albertan with a middle income faces a combined rate near 30% on the next dollar earned.
What are the Alberta tax brackets?
There are six. The lowest rate of 8% is new since 2025, and it applies for the whole of 2026. As everywhere in Canada, each rate covers only the income inside its band, so nobody pays 15% on everything.
| Taxable income | Alberta rate |
|---|---|
| Up to $61,200 | 8% |
| $61,200 to $154,259 | 10% |
| $154,259 to $185,111 | 12% |
| $185,111 to $246,813 | 13% |
| $246,813 to $370,220 | 14% |
| Over $370,220 | 15% |
The Alberta basic personal amount is $22,769, the highest of any province. It’s claimed as a credit at the lowest rate of 8%, which cuts your provincial tax by $1,821.52 before other credits. Earn less than that amount and you owe no Alberta tax on it.
Which federal brackets apply as well?
You file one return and pay both governments, and the federal scale for 2026 is the same in every province.
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
The federal basic personal amount is $16,452. It shrinks to $14,829 as taxable income rises from $181,440 to $258,482, and that shrinking adds a little to your tax rate in that range. For every other province, see our page on Canadian tax brackets for 2026.
What is the combined marginal rate in Alberta?
The two sets of brackets start and stop at different incomes, so the combined rate changes at nine points. We calculated each band with the same tax libraries the site’s calculators use. The bands from $181,440 to $258,482 include the phase-out of the federal basic amount, worth about 0.29 points.
| Taxable income | Federal plus Alberta rate |
|---|---|
| Up to $58,523 | 22% |
| $58,523 to $61,200 | 28.5% |
| $61,200 to $117,045 | 30.5% |
| $117,045 to $154,259 | 36% |
| $154,259 to $181,440 | 38% |
| $181,440 to $185,111 | 41.29% |
| $185,111 to $246,813 | 42.29% |
| $246,813 to $258,482 | 43.29% |
| $258,482 to $370,220 | 47% |
| Over $370,220 | 48% |
What about dividends and capital gains? They sit on different scales, so their rates are lower than the ones above. The marginal tax rate calculator gives the rate on pay, dividends or gains at your own income.
How much tax do you pay at $60,000 and $150,000 in Alberta?
We ran the income tax calculator with Alberta selected and employment income only.
At $60,000 of pay, taxable income is $59,435 after the enhanced CPP deduction, and federal tax of $5,338.30 plus Alberta tax of $2,631.30 gives a total of $7,969.60, an average rate of 13.3%. Your next dollar? Taxed at 28.5%, because you sit just above the federal 20.5% step.
At $150,000, taxable income is $148,873. Federal tax is $25,302.14 and Alberta tax is $11,470.38, a total of $36,772.52 and an average rate of 24.5%. The marginal rate is 36%: 10% from Alberta and 26% from Ottawa.
At $100,000, taxable income is $98,873. Federal tax is $13,301.60 and Alberta tax is $6,470.38, so the total is $19,771.98, an average rate of 19.8%, with a marginal rate of 30.5%.
Pay rises 2.5 times between the $60,000 and $150,000 examples, but tax rises 4.6 times. That’s the brackets at work. The extra income lands on the higher rates, while the first $58,000 or so keeps its low rates in both cases.
What do people get wrong?
Reading the brackets against gross pay. That’s the usual one. They apply to taxable income, so RRSP contributions and other deductions come off first. The other slip is treating the top rate as a flat rate on everything, when only the slice above $370,220 is taxed at 15% by Alberta.
That 30.5% is why a deduction matters. At $100,000, a $5,000 RRSP contribution takes $5,000 off taxable income and saves about $1,525 of tax, because the whole amount comes out of the 30.5% band.
Our examples leave out benefits, refundable credits, age and pension amounts, and any income other than employment. Those credits can lower the bill, and you can estimate them with the tax credits calculator.
Where the numbers come from
Alberta brackets and the basic personal amount come from the CRA payroll deduction tables and the Alberta 2026 TD1 form. Federal figures come from the CRA tax rates page for 2026. All were read in September 2026. This site has no link with the CRA or any government.
Frequently asked questions
What's the lowest Alberta tax rate in 2026?
8% on the first $61,200 of taxable income.
What's the Alberta basic personal amount for 2026?
$22,769, claimed as a credit at 8%.
What's the highest Alberta rate?
15%, on taxable income above $370,220.
What's the combined top rate in Alberta?
48% on taxable income above $370,220, made of 15% provincial and 33% federal.
How much tax does someone earning $60,000 pay in Alberta?
$7,969.60 in federal and Alberta income tax, an average rate of 13.3%.
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.