Alberta Tax Rates for 2026

The top combined federal and Alberta marginal rate is 48.00% on taxable income over $370,220. Capital gains are taxed at half your marginal rate, up to 24.00%.

Marginal and capital gains rates by income

Alberta combined marginal and capital gains tax rates by taxable income, 2026
Taxable income	Marginal rate	Capital gains rate
Up to $58,523	22.00%	11.00%
$58,523 to $61,200	28.50%	14.25%
$61,200 to $117,045	30.50%	15.25%
$117,045 to $154,259	36.00%	18.00%
$154,259 to $181,440	38.00%	19.00%
$181,440 to $185,111	41.00%	20.50%
$185,111 to $246,813	42.00%	21.00%
$246,813 to $258,482	43.00%	21.50%
$258,482 to $370,220	47.00%	23.50%
Over $370,220	48.00%	24.00%

Rates apply to the next dollar of taxable income above the basic personal amounts. Sources: CRA 2026 federal and provincial brackets, cross-checked against KPMG's 2026 table. Credits, the alternative minimum tax and income-tested benefits are not included. Estimates only, not tax advice.

Example: a $20,000 capital gain

With $120,000 of other taxable income in Alberta, half of the gain ($10,000) is added to your income. The extra federal and provincial tax is about $3,600, an effective rate of 18.00% on the gain. A capital loss of the same size in the same year would save about the same amount.

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Frequently asked questions

What is the top marginal tax rate in Alberta in 2026?

The top combined federal and provincial rate in Alberta is 48.00%, on taxable income over $370,220.

What is the capital gains tax rate in Alberta?

Half of a capital gain is taxable, so the rate on a gain is half of your marginal rate: from 11.00% on lower incomes up to 24.00% at the top.

How much tax would I pay on a $20,000 capital gain in Alberta?

With $120,000 of other taxable income, a $20,000 gain adds about $3,600 of federal and Alberta tax, an effective rate of 18.00% on the gain.