Alberta -> Tax Rates -> 2015 & 2016 Tax Rates -> Alberta 2015 & 2016 Income Tax Rates
Alberta 2015 and 2016 Personal Marginal Income Tax Rates
Please read the article Understanding the Tables of Personal Income Tax Rates.
The Alberta government introduced new tax brackets and rates effective October 1, 2015. Bill 2, the legislation enacting the new tax brackets and rates, received Royal Assent on June 29, 2015. The Alberta 2015 rates in the table below are prorated, and will be rates reflected on the 2015 income tax forms. This means that the higher rates (see 2016 rates) will only affect 25% of the income earned in 2015, no matter when in the year the income was earned. The Alberta tax bracket thresholds are not indexed for 2016, but will be indexed for 2017 and later years.
The Federal tax rates for 2016 are as per Bill C-2 tabled in December 2015. The tax brackets and personal amounts were increased for 2016 by an indexation factor of 1.013. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.
The 2016 marginal tax rate for non-eligible dividends reflects the rate that is in effect as per Alberta's October 2015 Bill 4.
Alberta (AB) Personal Income Tax Brackets and Tax Rates |
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| 2016 Taxable Income | 2016 Tax Rates | 2015 Taxable Income | 2015 Tax Rates | ||||||
| first $125,000 | 10% | first $125,000 | 10.00% | ||||||
| over $125,000 up to $150,000 | 12% | over $125,000 up to $150,000 | 10.50% | ||||||
| over $150,000 up to $200,000 | 13% | over $150,000 up to $200,000 | 10.75% | ||||||
| over $200,000 up to $300,000 | 14% | over $200,000 up to $300,000 | 11.00% | ||||||
| over $300,000 | 15% | over $300,000 | 11.25% | ||||||
Combined Federal & Alberta Tax Brackets and Tax Rates |
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| 2016 Taxable Income | 2016 Marginal Tax Rates | 2015 Taxable Income | 2015 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $45,282 | 25.0% | 12.50% | -0.03% | 13.33% | first $44,701 | 25.00% | 12.50% | -0.03% | 12.84% |
| over $45,282 up to $90,563 | 30.5% | 15.25% | 7.56% | 19.77% | over $44,701 up to $89,401 | 32.00% | 16.00% | 9.63% | 21.10% |
| over $90,563 up to $125,000 | 36.0% | 18.00% | 15.15% | 26.20% | over $89,401 up to $125,000 | 36.00% | 18.00% | 15.15% | 25.82% |
| over $125,000 up to $140,388 | 38.0% | 19.00% | 17.91% | 28.54% | over $125,000 up to $138,586 | 36.50% | 18.25% | 15.84% | 26.41% |
| over $140,388 up to $150,000 | 41.0% | 20.50% | 22.05% | 32.05% | over $138,586 up to $150,000 | 39.50% | 19.75% | 19.98% | 29.95% |
| over $150,000 up to $200,000 | 42.0% | 21.00% | 23.43% | 33.22% | over $150,000 up to $200,000 | 39.75% | 19.88% | 20.33% | 30.25% |
| over $200,000 up to $300,000 | 47.0% | 23.50% | 30.33% | 39.07% | over $200,000 up to $300,000 | 40.00% | 20.00% | 20.67% | 30.54% |
| over $300,000 | 48.0% | 24.00% | 31.71% | 40.24% | over $300,000 | 40.25% | 20.13% | 21.02% | 30.84% |
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Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up amount). |
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Alberta Basic Personal Amount |
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| 2016 Personal Amount | 2016 Tax Rate | 2015 Personal Amount | 2015 Tax Rate | ||||||
| $18,451 | 10% | $18,214 | 10% | ||||||
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Federal Basic Personal Amount |
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| 2016 Personal Amount | 2016 Tax Rate | 2015 Personal Amount | 2015 Tax Rate | ||||||
| $11,474 | 15% | $11,327 | 15% | ||||||
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Revised: October 26, 2023