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The Alberta government introduced new tax
brackets and rates effective October 1, 2015. The Alberta tax
bracket thresholds were not indexed for 2016, but are indexed for 2017 and
later years.
The Federal tax brackets and personal amounts are increased for 2017 by an indexation factor of
1.014, and the Alberta brackets and amounts are increased by an indexation
factor of 1.013. The indexation
factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency
information.
Alberta (AB)
Personal Income Tax Brackets and Tax Rates
2017
Taxable Income
2017
Tax Rates
2016
Taxable Income
2016
Tax Rates
first $126,625
10%
first $125,000
10%
over
$126,625 up to $151,950
12%
over $125,000 up to
$150,000
12%
over $151,950 up to
$202,600
13%
over $150,000 up to
$200,000
13%
over
$202,600 up to $303,900
14%
over $200,000 up to
$300,000
14%
over $303,900
15%
over $300,000
15%
Combined Federal
& Alberta Tax Brackets and Tax Rates
2017
Taxable Income
2017
Marginal Tax Rates
2016
Taxable Income
2016
Marginal Tax Rates
Other
Income
Capital
Gains
Canadian
Dividends
Other
Income
Capital
Gains
Canadian
Dividends
Eligible
Non-Eligible
Eligible
Non-Eligible
first $45,916
25.0%
12.50%
-0.03%
14.38%
first $45,282
25.0%
12.50%
-0.03%
13.33%
over $45,916 up to
$91,831
30.5%
15.25%
7.56%
20.82%
over $45,282 up to
$90,563
30.5%
15.25%
7.56%
19.77%
over $91,831 up to $126,625
36.0%
18.00%
15.15%
27.25%
over $90,563 up to $125,000
36.0%
18.00%
15.15%
26.20%
over $126,625 up to
$142,353
38.0%
19.00%
17.91%
29.59%
over $125,000 up to
$140,388
38.0%
19.00%
17.91%
28.54%
over $142,353 up to $151,950
41.0%
20.50%
22.05%
33.10%
over $140,388 up to $150,000
41.0%
20.50%
22.05%
32.05%
over $151,950 up
to $202,600
42.0%
21.00%
23.43%
34.27%
over $150,000 up
to $200,000
42.0%
21.00%
23.43%
33.22%
over $202,600 up to $202,800
43.0%
21.50%
24.81%
35.44%
over $200,000 up to $300,000
47.0%
23.50%
30.33%
39.07%
over $202,800 up
to $303,900
47.0%
23.50%
30.33%
40.12%
over $300,000
48.0%
24.00%
31.71%
40.24%
over $303,900
48.0%
24.00%
31.71%
41.29%
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%.
2017 non-eligible dividend rates reflect the dividend tax credit
rate as per Alberta's May 2017 Bill 15.
For more information see Alberta dividend tax
credits.
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