Alberta 2024 and 2023 Tax Rates & Tax Brackets

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

The Alberta tax brackets and personal tax credit amounts are increased for 2024 by an indexation factor of 1.042 (4.2% increase).

The Federal tax brackets and personal tax credit amounts are increased for 2024 by an indexation factor of 1.047 (4.7% increase).

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

The indexation factors, tax brackets and tax rates for 2024 have been confirmed to Canada Revenue Agency 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 or the Detailed Tax Calculators.

TaxTips.ca - Alberta Tax Rates
2024 Taxable Income	2024 Tax Rates	2023 Taxable Income	2023 Tax Rates
first $148,269	10%	first $142,292	10%
over $148,269 up to $177,922	12%	over $142,292 up to $170,751	12%
over $177,922 up to $237,230	13%	over $170,751 up to $227,668	13%
over $237,230 up to $355,845	14%	over $227,668 up to $341,502	14%
over $355,845	15%	over $341,502	15%

TaxTips.ca - Combined Federal & Alberta Tax Brackets and Tax Rates
2024 Taxable Income (1)	AB 2024 Marginal Tax Rates				2023 Taxable Income (1)	AB 2023 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 $55,867	25.00%	12.50%	2.57%	15.86%	first $53,359	25.00%	12.50%	2.57%	15.86%
over $55,867 up to $111,733	30.50%	15.25%	10.16%	22.18%	over $53,359 up to $106,717	30.50%	15.25%	10.16%	22.18%
over $111,733 up to $148,269	36.00%	18.00%	17.75%	28.51%	over $106,717 up to $142,292	36.00%	18.00%	17.75%	28.51%
over $148,269 up to $173,205	38.00%	19.00%	20.51%	30.81%	over $142,292 up to $165,430	38.00%	19.00%	20.51%	30.81%
over $173,205 up to $177,922	41.32%	20.66%	25.09%	34.63%	over $165,430 up to $170,751	41.32%	20.66%	25.09%	34.63%
over $177,922 up to $237,230	42.32%	21.16%	26.47%	35.78%	over $170,751 up to $227,668	42.32%	21.16%	26.47%	35.78%
over $237,230 up to $246,752	43.32%	21.66%	27.85%	36.93%	over $227,668 up to $235,675	43.32%	21.66%	27.85%	36.93%
over $246,752 up to $355,845	47.00%	23.50%	32.93%	41.16%	over $235,675 up to $341,502	47.00%	23.50%	32.93%	41.16%
over $355,845	48.00%	24.00%	34.31%	42.31%	over $341,502	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. Copyright © 2002 Boat Harbour Investments Ltd.

TaxTips.ca Alberta Basic Personal Amount
2024 Personal Amount	2024 Tax Rate	2023 Personal Amount	2023 Tax Rate
$21,885	10%	$21,003	10%

Federal Basic Personal Amount
2024 Personal Amount (1) Minimum / Maximum		2024 Tax Rate	2023 Personal Amount (1) Minimum / Maximum		2023 Tax Rate
$14,156	$15,705	15%	$13,520	$15,000	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: January 23, 2024