Effective January 1, 2026. Combines federal + Alberta provincial income tax.
Alberta: $22,769 @ 8% | Federal: $16,452 (income ≤ $177,882) · $14,829 (income ≥ $253,414) @ 14% | Federal personal credit: $2,323
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $57,375 | 23.0% | 11.5% | -0.97% | 6.87% |
| $57,375 – $61,200 | 28.5% | 14.25% | 7.56% | 16.36% |
| $61,200 – $114,750 | 30.5% | 15.25% | 11.31% | 20.51% |
| $114,750 – $154,259 | 36.0% | 18.0% | 19.29% | 28.36% |
| $154,259 – $177,882 | 38.0% | 19.0% | 23.04% | 32.51% |
| $177,882 – $185,111 | 41.0% | 20.5% | 27.55% | 36.37% |
| $185,111 – $246,813 | 42.0% | 21.0% | 30.04% | 38.57% |
| $246,813 – $253,414 | 43.0% | 21.5% | 33.79% | 42.72% |
| $253,414 – $370,220 | 47.0% | 23.5% | 34.54% | 45.34% |
| Over $370,220 | 48.0% | 24.0% | 38.29% | 49.49% |
Effective January 1, 2025. Alberta introduced a new 8% bracket on the first $60,000 of income.
Alberta: $22,323 @ 8% | Federal: $16,129 (income ≤ $177,882) · $14,538 (income ≥ $253,414) @ 14.5% | Federal personal credit: $2,459
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $57,375 | 23.0% | 11.5% | -0.97% | 6.87% |
| $57,375 – $60,000 | 28.5% | 14.25% | 7.56% | 16.36% |
| $60,000 – $114,750 | 30.5% | 15.25% | 11.31% | 20.51% |
| $114,750 – $151,234 | 36.0% | 18.0% | 19.29% | 28.36% |
| $151,234 – $177,882 | 38.0% | 19.0% | 23.04% | 32.51% |
| $177,882 – $181,481 | 41.0% | 20.5% | 27.55% | 36.37% |
| $181,481 – $241,974 | 42.0% | 21.0% | 30.04% | 38.57% |
| $241,974 – $253,414 | 43.0% | 21.5% | 33.79% | 42.72% |
| $253,414 – $362,961 | 47.0% | 23.5% | 34.54% | 45.34% |
| Over $362,961 | 48.0% | 24.0% | 38.29% | 49.49% |
Effective January 1, 2024. Alberta had five provincial brackets (10%–15%). No 8% bracket.
Alberta: $21,003 @ 10% | Federal: $15,705 (income ≤ $173,205) · $14,156 (income ≥ $246,752) @ 15% | Federal personal credit: $2,356
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $55,867 | 25.0% | 12.5% | 6.40% | 17.41% |
| $55,867 – $111,733 | 30.5% | 15.25% | 14.38% | 24.47% |
| $111,733 – $148,269 | 36.0% | 18.0% | 22.36% | 31.22% |
| $148,269 – $173,205 | 38.0% | 19.0% | 26.11% | 35.37% |
| $173,205 – $177,922 | 41.0% | 20.5% | 30.62% | 39.23% |
| $177,922 – $237,230 | 42.0% | 21.0% | 33.11% | 41.43% |
| $237,230 – $246,752 | 43.0% | 21.5% | 36.86% | 45.58% |
| $246,752 – $355,845 | 47.0% | 23.5% | 37.61% | 48.20% |
| Over $355,845 | 48.0% | 24.0% | 41.36% | 52.35% |
Effective January 1, 2023. Alberta had five provincial brackets (10%–15%).
Alberta: $21,003 @ 10% | Federal: $15,000 (income ≤ $165,430) · $13,521 (income ≥ $235,675) @ 15%
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $53,359 | 25.0% | 12.5% | 6.40% | 17.41% |
| $53,359 – $106,717 | 30.5% | 15.25% | 14.38% | 24.47% |
| $106,717 – $165,430 | 36.0% | 18.0% | 22.36% | 31.22% |
| $165,430 – $170,751 | 39.0% | 19.5% | 27.06% | 35.82% |
| $170,751 – $227,668 | 41.0% | 20.5% | 30.81% | 39.68% |
| $227,668 – $235,675 | 42.0% | 21.0% | 33.11% | 41.43% |
| $235,675 – $341,502 | 47.0% | 23.5% | 36.41% | 47.68% |
| Over $341,502 | 48.0% | 24.0% | 40.16% | 51.83% |
Effective January 1, 2022. Alberta had five provincial brackets (10%–15%).
Alberta: $19,369 @ 10% | Federal: $14,398 (income ≤ $155,625) · $12,719 (income ≥ $221,708) @ 15%
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $50,197 | 25.0% | 12.5% | 6.40% | 17.41% |
| $50,197 – $100,392 | 30.5% | 15.25% | 14.38% | 24.47% |
| $100,392 – $131,220 | 36.0% | 18.0% | 22.36% | 31.22% |
| $131,220 – $155,625 | 38.0% | 19.0% | 26.11% | 35.37% |
| $155,625 – $157,464 | 41.0% | 20.5% | 28.85% | 38.65% |
| $157,464 – $209,952 | 42.0% | 21.0% | 33.36% | 38.65% |
| $209,952 – $221,708 | 43.0% | 21.5% | 33.36% | 43.58% |
| $221,708 – $314,928 | 47.0% | 23.5% | 36.11% | 47.74% |
| Over $314,928 | 48.0% | 24.0% | 39.86% | 51.89% |
Effective January 1, 2021. Alberta had five provincial brackets (10%–15%).
Alberta: $19,369 @ 10% | Federal: $13,808 (income ≤ $151,978) · $12,421 (income ≥ $216,511) @ 15%
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $49,020 | 25.0% | 12.5% | 6.40% | 17.41% |
| $49,020 – $98,040 | 30.5% | 15.25% | 14.38% | 24.47% |
| $98,040 – $131,220 | 36.0% | 18.0% | 22.36% | 31.22% |
| $131,220 – $151,978 | 38.0% | 19.0% | 29.48% | 39.27% |
| $151,978 – $157,464 | 41.0% | 20.5% | 29.48% | 39.27% |
| $157,464 – $209,952 | 42.0% | 21.0% | 29.48% | 39.27% |
| $209,952 – $216,511 | 43.0% | 21.5% | 33.99% | 44.20% |
| $216,511 – $314,928 | 47.0% | 23.5% | 36.61% | 47.41% |
| Over $314,928 | 48.0% | 24.0% | 40.36% | 51.56% |
Effective January 1, 2020. Alberta had five provincial brackets (10%–15%).
Alberta: $19,369 @ 10% | Federal: $13,229 (income ≤ $150,473) · $12,298 (income ≥ $214,368) @ 15%
| Income Range | Other Income |
Capital Gains |
Canadian Dividends | |
|---|---|---|---|---|
| Eligible | Non-Eligible | |||
| $0 – $48,535 | 25.0% | 12.5% | 6.40% | 17.41% |
| $48,535 – $97,069 | 30.5% | 15.25% | 14.38% | 24.47% |
| $97,069 – $131,220 | 36.0% | 18.0% | 22.36% | 31.22% |
| $131,220 – $150,473 | 38.0% | 19.0% | 29.48% | 39.27% |
| $150,473 – $157,464 | 41.0% | 20.5% | 29.48% | 39.27% |
| $157,464 – $209,952 | 42.0% | 21.0% | 29.48% | 39.27% |
| $209,952 – $214,368 | 43.0% | 21.5% | 33.99% | 44.20% |
| $214,368 – $314,928 | 47.0% | 23.5% | 36.61% | 47.41% |
| Over $314,928 | 48.0% | 24.0% | 40.36% | 51.56% |
Canada Pension Plan base CPP contribution rates for employees, employers, and self-employed. Starting 2024, CPP2 applies on earnings above the first ceiling — see CRA for CPP2 details.
| Year | Employee & Employer Rate |
Year's Max Pensionable Earnings |
Basic Exemption |
Max Contributory Earnings |
Max Annual Employee/Employer |
Max Annual Self-Employed |
|---|---|---|---|---|---|---|
| 2026 | 5.95% | $74,600 | $3,500 | $71,100 | $4,230.45 | $8,460.90 |
| 2025 | 5.95% | $71,300 | $3,500 | $67,800 | $4,034.10 | $8,068.20 |
| 2024 | 5.95% | $68,500 | $3,500 | $65,000 | $3,867.50 | $7,735.00 |
| 2023 | 5.95% | $66,600 | $3,500 | $63,100 | $3,754.45 | $7,508.90 |
| 2022 | 5.70% | $64,900 | $3,500 | $61,400 | $3,499.80 | $6,999.60 |
| 2021 | 5.45% | $61,600 | $3,500 | $58,100 | $3,166.45 | $6,332.90 |
| 2020 | 5.25% | $58,700 | $3,500 | $55,200 | $2,898.00 | $5,796.00 |
| 2019 | 5.10% | $57,400 | $3,500 | $53,900 | $2,748.90 | $5,497.80 |
| 2018 | 4.95% | $55,900 | $3,500 | $52,400 | $2,593.80 | $5,187.60 |
| 2017 | 4.95% | $55,300 | $3,500 | $51,800 | $2,564.10 | $5,128.20 |
| 2016 | 4.95% | $54,900 | $3,500 | $51,400 | $2,544.30 | $5,088.60 |
| 2015 | 4.95% | $53,600 | $3,500 | $50,100 | $2,479.95 | $4,959.90 |
| 2014 | 4.95% | $52,500 | $3,500 | $49,000 | $2,425.50 | $4,851.00 |
| 2013 | 4.95% | $51,100 | $3,500 | $47,600 | $2,356.20 | $4,712.40 |
| 2012 | 4.95% | $50,100 | $3,500 | $46,600 | $2,306.70 | $4,613.40 |
| 2011 | 4.95% | $48,300 | $3,500 | $44,800 | $2,217.60 | $4,435.20 |
| 2010 | 4.95% | $47,200 | $3,500 | $43,700 | $2,163.15 | $4,326.30 |
Our team can help you understand your effective rate, identify planning opportunities, and structure your income for maximum after-tax results.