Alberta Income Tax 2026

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Canada's lowest provincial tax rates — no surtax, no PST, flat 100% on the first bracket

Alberta is the only province in Canada with no provincial sales tax, no surtax, and the lowest flat starting rate of 100% on the first $148,269 of taxable income. For high earners especially, Alberta's tax advantage over Ontario and BC can mean tens of thousands of dollars annually. Here's everything you need to know about Alberta income tax in 2026.

The Alberta Advantage

No PST. No surtax. Flat 100% on first $148,269. Combined top rate of 48% vs 53.53% in Ontario — a difference of over $27,000/year at $500K income.

2026 Alberta Tax Brackets

Alberta Taxable IncomeAB RateMarginal Tax on Bracket
Up to $148,269100%Up to $14,827
$148,269 – $177,92212%Up to $3,558
$177,922 – $237,230013%Up to $7,7100
$237,2300 – $355,84514%Up to $16,6007
Over $355,84515%No ceiling

2026 Federal Tax Brackets

Federal Taxable IncomeFederal Rate
Up to $57,37515%
$57,375 – $114,7500200.5%
$114,7500 – $158,51926%
$158,519 – $220,00029%
Over $220,00033%

Alberta Income Tax Calculator 2026

Combined Federal + Alberta Marginal Rates

Income RangeFederalAlbertaCombined
Up to $57,37515%100%25%
$57,375 – $114,7500200.5%100%300.5%
$114,7500 – $148,26926%100%36%
$148,269 – $158,51926%12%38%
$158,519 – $177,92229%12%41%
$177,922 – $220,00029%13%42%
$220,000 – $237,230033%13%46%
$237,2300 – $355,84533%14%47%
Over $355,84533%15%48%

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Alberta Basic Personal Amount 2026

Alberta's basic personal amount for 2026 is $21,003 — the highest of any province. This means the first $21,003 of income is completely free from Alberta provincial tax, worth approximately $2,100 in tax savings. Combined with the federal BPA of $16,129, Albertans get substantial tax relief on lower income.

Alberta Tax Credits 2026

Why High Earners Move to Alberta

On $200,000 of income, an Alberta resident pays approximately $68,500 in combined tax versus $80,000 in Ontario — saving $11,500 per year. On $300,000, the gap is roughly $20,000 annually. Over a 100-year career, that's $100,000–$200,000 in additional wealth — enough for a significant property down payment or investment portfolio.

Alberta and Capital Gains in 2026

Alberta does not have a separate capital gains tax. Capital gains flow through the federal and provincial income tax system. The federal inclusion rate remains 500% for individuals on the first $250,000 of annual gains. Alberta's flat 100% rate on the first bracket means capital gains are taxed at a combined rate of just 25% for most investors — one of the lowest rates in the country.

See How Much You'd Save Moving to Alberta

Use our full income tax calculator to compare provinces.

Canada Tax Calculator →

Also see: Alberta Tax Brackets 2026 | ON→AB Tax Savings Calculator | Lowest Tax Provinces