Tax Rates - Combined Federal & Alberta
Year 2018
Year 2017
Year 2016

2018 – TAX BRACKETS AND RATES

TAXABLE INCOME2018 MARGINAL TAX RATES
CANADIAN DIVIDENDS
OTHER INCOMECAPITAL GAINSELIGIBLE NON-ELIGIBLE
first $46,60525.00%12.50%14.96%
over $46,605 up to $93,20830.50%15.25%7.56%21.34%
over $93,208 up to $128,14536.00%18.00%15.15%27.72%
over $128,145 up to $144,48938.00%19.00%17.91%30.04%
over $144,489 up to $153,77341.00%20.50%22.05%33.52%
over $153,773 up to $205,03142.00%21.00%23.43%34.68%
over $205,031 up to $205,84243.00%21.50%24.81%35.84%
over $205,842 up to $307,54747.00%23.50%30.33%40.48%
over $307,54748.00%24.00%31.71%41.64%

2017 – TAX BRACKETS AND RATES

TAXABLE INCOME2017 MARGINAL TAX RATES
CANADIAN DIVIDENDS
OTHER INCOMECAPITAL GAINSELIGIBLE NON-ELIGIBLE
first $45,91625.00%12.50%14.38%
over $45,916 up to $91,83130.50%15.25%7.56%20.82%
over $91,831 up to $126,62536.00%18.00%15.15%27.25%
over $126,625 up to $142,35338.00%19.00%17.91%29.59%
over $142,353 up to $151,95041.00%20.50%22.05%33.10%
over $151,950 up to $202,60042.00%21.00%23.43%34.27%
over $202,600 up to $202,80043.00%21.50%24.81%35.44%
over $202,800 up to $303,90047.00%23.50%30.33%40.12%
over $303,90048.00%24.00%31.71%41.29%

2016 – TAX BRACKETS AND RATES

TAXABLE INCOME2016 MARGINAL TAX RATES
CANADIAN DIVIDENDS
OTHER INCOMECAPITAL GAINSELIGIBLENON ELIGIBLE
first $45,28225.00%12.50%-0.03%13.33%
over $45,282 up to $90,56330.50%15.25%7.56%19.77%
over $90,563 up to $125,00036.00%18.00%15.15%26.20%
over $125,000 up to $140,38838.00%19.00%17.91%28.54%
over $140,388 up to $150,00041.00%20.50%22.05%32.05%
over $150,000 up to $200,00042.00%21.00%23.43%33.22%
over $200,000 up to $300,00047.00%23.50%30.33%39.07%
over $300,00048.00%24.00%31.71%40.24%