Alberta uses a progressive personal income-tax system. For 2026, the lowest provincial rate is 8% on taxable income up to $61,200, with higher rates applying only to income that falls into higher brackets.
Federal income tax is calculated separately and applies in addition to Alberta tax.
Quick Answer: Alberta Tax Brackets and Basic Personal Amount for 2026
| 2026 Alberta Tax Item | Amount |
|---|---|
| Lowest provincial tax rate | 8% |
| First tax bracket | Up to $61,200 of taxable income |
| Second tax bracket | 10% from $61,200.01 to $154,259 |
| Alberta basic personal amount | $22,769 |
| Top provincial rate | 15% above $370,220 |
The $22,769 Alberta basic personal amount is used to calculate a non-refundable provincial tax credit. It is not a deduction that simply removes $22,769 from taxable income.
Alberta Income Tax Brackets for 2026
| 2026 Alberta Taxable Income | Provincial Rate |
|---|---|
| $0 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 Government of Alberta states that the 2026 thresholds and personal credit amounts were indexed by 2%.
Current provincial figures are published at Alberta personal income tax.
How Progressive Tax Brackets Work
Moving into a higher bracket does not cause all taxable income to be taxed at the higher rate. Each rate applies only to the portion of income inside that bracket.
For example, an Alberta resident with $80,000 of taxable income has the first $61,200 taxed at 8% provincially and the remaining $18,800 taxed at 10%, before applicable credits are applied.
Alberta Provincial Tax Examples at $50,000, $75,000 and $100,000
The examples below show the Alberta provincial tax produced by the 2026 tax brackets before personal tax credits and other adjustments. They use taxable income, not gross salary.
| Taxable Income | Highest Alberta Bracket Reached | Provincial Tax Before Credits |
|---|---|---|
| $50,000 | 8% | $4,000 |
| $75,000 | 10% | $6,276 |
| $100,000 | 10% | $8,776 |
For $75,000 of taxable income, for example, the first $61,200 is taxed at 8% and the remaining $13,800 is taxed at 10%. The result is $6,276 of Alberta tax before non-refundable credits such as the basic personal amount are applied.
Employment income can also have CPP, CPP2 and EI payroll deductions that are separate from income-tax brackets. See Maple Curiosity’s Canada CPP & EI Rates 2026 guide for those annual limits.
Federal Tax Brackets Also Apply
For 2026, the federal personal income-tax brackets are:
| 2026 Federal 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% |
CRA publishes the current federal and provincial tables at Current year tax rates and income brackets.
Combined Federal and Alberta Marginal Rates
Because federal and Alberta bracket thresholds do not line up exactly, the combined statutory marginal rate changes at several income levels.
| Taxable Income Range | Combined Federal + Alberta Rate |
|---|---|
| $0 to $58,523 | 22.0% |
| $58,523.01 to $61,200 | 28.5% |
| $61,200.01 to $117,045 | 30.5% |
| $117,045.01 to $154,259 | 36.0% |
| $154,259.01 to $181,440 | 38.0% |
| $181,440.01 to $185,111 | 41.0% |
| $185,111.01 to $246,813 | 42.0% |
| $246,813.01 to $258,482 | 43.0% |
| $258,482.01 to $370,220 | 47.0% |
| Over $370,220 | 48.0% |
These figures add the applicable federal and Alberta statutory rates for ordinary taxable income. They are marginal rates, not the percentage of an entire salary paid in income tax.
Alberta Basic Personal Amount for 2026
The Alberta basic personal amount for 2026 is $22,769.
The basic personal amount is used to calculate a non-refundable tax credit. It is not a deduction that simply removes $22,769 from taxable income.
CRA’s Alberta payroll tables confirm the 2026 amount and the 2% provincial indexing factor.
Federal Basic Personal Amount for 2026
The federal basic personal amount is income-dependent for some taxpayers.
- Maximum federal BPA: $16,452
- Minimum federal BPA: $14,829
The amount phases down for higher-income taxpayers between the federal thresholds specified by CRA.
Taxable Income Is Not Always the Same as Salary
Income-tax brackets apply to taxable income, not automatically to gross employment income.
Eligible deductions can reduce taxable income before the tax brackets are applied. Non-refundable tax credits work later in the calculation by reducing tax payable rather than reducing taxable income.
RRSP Contributions and Taxable Income
Eligible RRSP contributions can generally be deducted up to the available RRSP deduction limit. A deduction can reduce taxable income for the year in which it is claimed.
Regular RRSP withdrawals are generally taxable later.
For the account rules, see our TFSA vs RRSP in Canada 2026 guide.
FHSA Contributions
Eligible FHSA contributions can also generally create a tax deduction, subject to FHSA participation-room and deduction rules.
See our FHSA Canada 2026 guide.
TFSA Contributions Do Not Reduce Taxable Income
A normal TFSA contribution does not generate an income-tax deduction.
The TFSA tax advantage comes from the treatment of eligible income, growth and withdrawals inside the account rather than from reducing current-year taxable income.
Alberta Has No General Provincial Sales Tax
Alberta does not impose a general provincial sales tax. Ordinary taxable purchases are generally subject to the federal 5% GST, while zero-rated and exempt supplies follow separate federal rules.
For the sales-tax rules, see our Alberta Sales Tax 2026 guide.
Which Province’s Tax Rates Apply if You Move?
For most individuals, CRA uses the province or territory of residence on December 31 to determine the provincial or territorial tax rates and credits that apply for the year.
Residence is based on the actual facts and residential ties. Changing a mailing address by itself does not determine provincial tax residence.
For qualifying relocation deductions, see our Canada Moving Expenses Tax Deduction 2026 guide.
Tax Brackets and Income-Tested Benefits Are Separate
Income-tax brackets determine tax on taxable income. Programs such as the Canada Child Benefit and Alberta Child and Family Benefit use separate benefit formulas tied to family income.
A household can therefore face both additional income tax on higher earnings and changes to income-tested benefits. Those calculations should not be combined into a single tax-bracket percentage.
For Alberta family-benefit thresholds, see our ACFB 2026 guide.
Alberta Tax Brackets 2026: Key Numbers
| Item | 2026 Figure |
|---|---|
| Lowest Alberta rate | 8% |
| First Alberta bracket | Up to $61,200 |
| Top Alberta rate | 15% |
| Top Alberta threshold | Over $370,220 |
| Alberta basic personal amount | $22,769 |
| Lowest federal rate | 14% |
| Maximum federal basic personal amount | $16,452 |
Frequently Asked Questions
What is Alberta’s lowest income-tax rate in 2026?
The lowest provincial rate is 8% on taxable income up to $61,200.
What is Alberta’s highest rate?
The top provincial rate is 15% on taxable income above $370,220.
What is Alberta’s 2026 basic personal amount?
It is $22,769 and is used to calculate a non-refundable provincial tax credit.
Does entering a higher bracket mean all income is taxed at the higher rate?
No. Only the portion of taxable income inside the higher bracket is taxed at that rate.
Does Alberta have PST?
No. Alberta does not have a general provincial sales tax.
Disclaimer: Personal income tax depends on taxable income, deductions, credits, income type and province of residence. Use CRA and Alberta’s current tax tables for the applicable tax year.
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