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Combined Federal And Alberta Tax Brackets And Tax Rates

Combined Federal and Alberta Tax Brackets and Tax Rates

2018 Taxable Income2018 Marginal Tax Rates
FromToOther
Income
Capital
Gains
Eligible
Dividends
Non-Eligible
Dividends
$ -$11,8090.00%0.00%0.00%0.00%
$11,810$18,91515.00%7.50%0.00%5.76%
$18,916$46,60525.00%12.50%0.00%14.96%
$46,606$93,20830.50%15.25%7.56%21.34%
$93,209$128,14536.00%18.00%15.15%27.72%
$128,146$144,48938.00%19.00%17.91%30.04%
$144,490$153,77341.00%20.50%22.05%33.52%
$153,774$205,03142.00%21.00%23.43%34.68%
$205,032$205,84243.00%21.50%24.81%35.84%
$205,843$307,54747.00%23.50%30.33%40.48%
$307,548+48.00%24.00%31.71%41.64%
2017 Taxable Income2017 Marginal Tax Rates
FromToOther
Income
Capital
Gains
Eligible
Dividends
Non-Eligible
Dividends
$ -$11,8090.00%0.00%0.00%0.00%
$11,810$45,91625.00%12.50%-0.03%14.33%
$45,917$91,83130.50%15.25%7.56%20.77%
$91,832$126,62536.00%18.00%15.15%27.20%
$126,626$142,35338.00%19.00%17.91%29.54%
$142,354$151,95041.00%20.50%22.05%33.05%
$151,951$202,60042.00%21.00%23.43%34.22%
$202,601$202,80043.00%21.50%24.81%35.39%
$202,801$303,90047.00%23.50%30.33%40.07%
$303,901+48.00%24.00%31.71%41.24%
  • Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
  • Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
  • Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 17%.
  • 2016 and 2017 non-eligible dividend rates reflect the dividend tax credit rate as per Alberta’s October 2016 Bill 4.

This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action.

Nizam Shajani

I enjoy formulating plans that help my clients meet their objectives. It's this sense of pride in service that facilitates client success which forms the culture of Shajani LLP.

Shajani Professional Accountants has offices in Calgary, Edmonton and Red Deer, Alberta. We’re here to support you in all of your personal and business tax and other accounting needs.