Alberta Tax Rates
Alberta
2025 Tax RatesPersonal Income Tax — Combined Federal + Provincial
| Income Range | Other Income | Capital Gains | Eligible Dividends | Non-Elig. Dividends |
|---|---|---|---|---|
| Up to $57,375 | 22.5% | 11.25% | -0.88% | 12.98% |
| $57,375 – $60,000 | 28.5% | 14.25% | 7.4% | 19.88% |
| $60,000 – $114,750 | 30.5% | 15.25% | 10.16% | 22.18% |
| $114,750 – $151,234 | 36% | 18% | 17.75% | 28.51% |
| $151,234 – $177,882 | 38% | 19% | 20.51% | 30.81% |
| $177,882 – $181,481 | 41.31% | 20.66% | 25.08% | 34.62% |
| $181,481 – $241,974 | 42.31% | 21.16% | 26.46% | 35.77% |
| $241,974 – $253,414 | 43.31% | 21.66% | 27.84% | 36.92% |
| $253,414 – $362,961 | 47% | 23.5% | 32.93% | 41.16% |
| Over $362,961 | 48% | 24% | 34.31% | 42.31% |
Corporate Income Tax
Integrated Rates — Corporate + Personal
Integration analysis shows the total tax cost when income flows through a corporation and is then distributed to a top-bracket individual shareholder, compared with earning the same income directly as salary.
| Route | Corp Rate | Top Personal Rate | Combined Integrated Rate | vs. Salary |
|---|---|---|---|---|
| Salary / DirectBaseline | — | 48% | 48% | — |
| Corp (General) → Eligible DividendPublic company or CCPC above limit | 23% | 34.31% | 49.42% | +1.42% |
| Corp (CCPC/SB) → Non-Eligible DividendCCPC within small-business limit | 11% | 42.31% | 48.66% | +0.66% |
All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and Alberta provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.