Alberta 2022 and 2021 Personal Marginal Income Tax Rates

Alberta Personal Income Tax Act s. 6.1, 8, 21, 44

The Federal tax brackets and personal tax credit amounts are increased for 2022 by an indexation factor of 1.024 (a 2.4% increase). On August 31, 2022, Premier Jason Kenney announced that indexation of the personal tax system will be restored, retroactive to January 1, 2022. The tables below have been updated using an indexation factor of 1.023 (a 2.3% increase).

The federal indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency (CRA) information. The Alberta factors and brackets have not yet been confirmed to CRA information.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator.

TaxTips.ca - Alberta (AB) Personal Income Tax Brackets and Tax Rates
2022 Taxable Income	2022 Tax Rates	2021 Taxable Income	2021 Tax Rates
first $134,238	10%	first $131,220	10%
over $134,238 up to $161,086	12%	over $131,220 up to $157,464	12%
over $161,086 up to $214,781	13%	over $157,464 up to $209,952	13%
over $214,781 up to $322,171	14%	over $209,952 up to $314,928	14%
over $322,171	15%	over $314,928	15%

TaxTips.ca - Combined Federal & Alberta Tax Brackets and Tax Rates
2022 Taxable Income	AB 2022 Marginal Tax Rates				2021 Taxable Income	AB 2021 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible	Non-Eligible		Other Income	Capital Gains	Eligible	Non-Eligible
first $50,197	25.00%	12.50%	2.57%	15.86%	first $49,020	25.00%	12.50%	2.57%	15.86%
over $50,197 up to $100,392	30.50%	15.25%	10.16%	22.18%	over $49,020 up to $98,040	30.50%	15.25%	10.16%	22.18%
over $100,392 up to $134,238	36.00%	18.00%	17.75%	28.51%	over $98,040 up to $131,220	36.00%	18.00%	17.75%	28.51%
over $134,238 up to $155,625	38.00%	19.00%	20.51%	30.81%	over $131,220 up to $151,978	38.00%	19.00%	20.51%	30.81%
over $155,625 up to $161,086	41.38%	20.69%	25.17%	34.70%	over $151,978 up to $157,464	41.32%	20.66%	25.09%	34.63%
over $161,086 up to $214,781	42.38%	21.19%	26.55%	35.85%	over $157,464 up to $209,952	42.32%	21.16%	26.47%	35.78%
over $214,781 up to $221,708	43.38%	21.69%	27.93%	37.00%	over $209,952 up to $216,511	43.32%	21.66%	27.85%	36.93%
over $221,708 up to $322,171	47.00%	23.50%	32.93%	41.16%	over $216,511 up to $314,928	47.00%	23.50%	32.93%	41.16%
over $322,171	48.00%	24.00%	34.31%	42.31%	over $314,928	48.00%	24.00%	34.31%	42.31%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable 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 15%. For more information see Alberta dividend tax credits.
Alberta Basic Personal Amount
2022 Personal Amount	2022 Tax Rate				2021 Personal Amount	2021 Tax Rate
$19,814	10%				$19,369	10%
Federal Basic Personal Amount
2022 Personal Amount (1)	2022 Tax Rate				2021 Personal Amount (1)	2021 Tax Rate
$14,398	15%				$13,808	15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.

Revised: October 26, 2023