2026 Alberta Tax at 15 Incomes
What one Alberta employee pays at 15 salaries from $30,000 to $500,000: federal and Alberta income tax, CPP contributions and EI premiums, with the average rate on the whole salary and the marginal rate on the next dollar.
drained.ca estimates by the CRA method, at 2026 rates. Last reviewed .
How much tax do you pay in Alberta in 2026?
Federal and Alberta income tax, CPP and EI take $3,876.34 a year from a $30,000 salary (12.9% of pay) and $201,744.92 from $500,000 (40.3%). On $100,000 they take $25,541.50, and every extra dollar of a raise loses 30.5 cents.
Swipe the table sideways for the total and the rates. Select a salary for its full breakdown.
| Salary | Federal income tax | Alberta income tax | CPP | EI | Total | Average rate | Marginal rate |
|---|---|---|---|---|---|---|---|
| $30,000 | $1,397.37 | $413.22 | $1,576.75 | $489.00 | $3,876.34 | 12.9% | 27.9% |
| $40,000 | $2,691.25 | $1,152.58 | $2,171.75 | $652.00 | $6,667.58 | 16.7% | 27.9% |
| $50,000 | $3,985.13 | $1,891.94 | $2,766.75 | $815.00 | $9,458.82 | 18.9% | 27.9% |
| $60,000 | $5,338.29 | $2,631.30 | $3,361.75 | $978.00 | $12,309.34 | 20.5% | 34.3% |
| $75,000 | $8,258.60 | $4,010.38 | $4,246.45 | $1,123.07 | $17,638.50 | 23.5% | 33.3% |
| $80,000 | $9,242.60 | $4,490.38 | $4,446.45 | $1,123.07 | $19,302.50 | 24.1% | 33.3% |
| $100,000 | $13,301.60 | $6,470.38 | $4,646.45 | $1,123.07 | $25,541.50 | 25.5% | 30.5% |
| $104,000 | $14,121.60 | $6,870.38 | $4,646.45 | $1,123.07 | $26,761.50 | 25.7% | 30.5% |
| $120,000 | $17,502.14 | $8,470.38 | $4,646.45 | $1,123.07 | $31,742.04 | 26.5% | 36.0% |
| $150,000 | $25,302.14 | $11,470.38 | $4,646.45 | $1,123.07 | $42,542.04 | 28.4% | 36.0% |
| $200,000 | $38,876.54 | $17,500.28 | $4,646.45 | $1,123.07 | $62,146.34 | 31.1% | 42.3% |
| $250,000 | $53,524.01 | $24,020.88 | $4,646.45 | $1,123.07 | $83,314.41 | 33.3% | 43.3% |
| $300,000 | $69,667.99 | $31,020.88 | $4,646.45 | $1,123.07 | $106,458.39 | 35.5% | 47.0% |
| $400,000 | $102,667.99 | $45,307.41 | $4,646.45 | $1,123.07 | $153,744.92 | 38.4% | 48.0% |
| $500,000 | $135,667.99 | $60,307.41 | $4,646.45 | $1,123.07 | $201,744.92 | 40.3% | 48.0% |
- Income tax is charged on the salary minus the enhanced-CPP deduction, after credits for the basic personal amounts, CPP, EI and the Canada employment amount.
- CPP is the employee's contribution, CPP2 included; it builds a pension. EI is the employee's premium. Employers pay their own share of both on top.
- Average rate: income tax, CPP and EI as a share of the salary. Marginal rate: the share of the next dollar, measured over the next $1,000 and counting the same three.
Not your salary?
The calculator works out any income, and a household with two earners, then shows where your federal income tax goes.
Open the tax calculatorWhat changes between the salaries
The brackets and the basic personal amount apply to taxable income: the salary minus the enhanced-CPP deduction, at most $1,127 in 2026. For this employee, net income is the same figure. CPP and EI apply to earnings.
From $50,000 to $60,000
Marginal rate: 27.9% to 34.3%
- The federal rate rises from 14% to 20.5% on taxable income over $58,523.
From $60,000 to $75,000
Marginal rate: 34.3% to 33.3%
- Alberta's rate rises from 8% to 10% on taxable income over $61,200.
- EI premiums stop at $68,900 of earnings, at their $1,123.07 maximum.
- CPP's 5.95% rate stops at $74,600 of earnings, at its $4,230.45 maximum, and CPP2 starts: 4% of earnings from $74,600 to $85,000.
From $80,000 to $100,000
Marginal rate: 33.3% to 30.5%
- CPP2 stops at $85,000, at its $416 maximum.
- Above $85,000, CPP and EI take nothing more: the next dollar pays income tax alone.
From $104,000 to $120,000
Marginal rate: 30.5% to 36.0%
- The federal rate rises from 20.5% to 26% on taxable income over $117,045.
From $150,000 to $200,000
Marginal rate: 36.0% to 42.3%
- Alberta's rate rises from 10% to 12% on taxable income over $154,259.
- The federal rate rises from 26% to 29% on taxable income over $181,440.
- The federal basic personal amount starts to shrink on net income over $181,440, from $16,452 toward $14,829. That adds about 0.3 percentage points to the marginal rate.
- Alberta's rate rises from 12% to 13% on taxable income over $185,111.
From $200,000 to $250,000
Marginal rate: 42.3% to 43.3%
- Alberta's rate rises from 13% to 14% on taxable income over $246,813.
From $250,000 to $300,000
Marginal rate: 43.3% to 47.0%
- The federal rate rises from 29% to 33% on taxable income over $258,482.
- The federal basic personal amount reaches its $14,829 floor at net income of $258,482.
From $300,000 to $400,000
Marginal rate: 47.0% to 48.0%
- Alberta's rate rises from 14% to 15% on taxable income over $370,220.
No rate or limit changes from $30,000 to $50,000, from $75,000 to $80,000, from $100,000 to $104,000, from $120,000 to $150,000 or from $400,000 to $500,000: the same rates apply to more income, so the marginal rate stays the same.
Frequently Asked Questions
What is the difference between the average and the marginal rate?
The average rate is income tax, CPP and EI as a share of the whole salary: 25.5% at $100,000. The marginal rate is the share of the next dollar: 30.5% at $100,000. It is higher because each bracket rate applies only to the income inside that bracket, and credits such as the basic personal amounts cancel the tax on the first part of every salary.
Why is the marginal rate lower at $100,000 than at $60,000?
Because CPP and EI stop. At $60,000, the next dollar pays 34.3%: 26.7% income tax and 7.6% CPP and EI. EI premiums stop at $68,900 of earnings, CPP at $74,600 and CPP2 at $85,000, so at $100,000 the next dollar pays 30.5%, all of it income tax.
Where does the top rate start?
At $370,220 of taxable income. Above it, the federal top rate of 33% (from $258,482) and Alberta's top rate of 15% (from $370,220) take 48% of every extra dollar. In the table, it applies at $400,000 and $500,000.
What do these numbers leave out?
They are for one employee with employment income only and no other deductions or credits: no RRSP contributions, dependants or tuition. They count only the employee's CPP and EI, not the share employers pay on top. They count tax paid, not benefits received, such as the Canada workers benefit. Sales, property and fuel taxes are not included. For your own salary, or two earners, use the calculator.
Where the numbers come from
Each row is computed by the same engine as the calculator, the way the T1 return and Form AB428 compute it, from the 2026 rates and amounts in these documents.
Sources
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (Section "Federal rate for 2026"; Section "Alberta rate: 2026"). Checked September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows Federal A and R; Chapter 2, Federal Basic Personal Amount (BPAF) Formula; Chapter 4, Step 2 - Formula to calculate basic federal tax (T3): K1 = 0.14 x TC, with K2 and K4 also at 0.14; Chapter 3, Table 3.1 Glossary, K1: "the lowest federal tax rate is used to calculate this credit"; Chapter 8, Table 8.2 Other rates and amounts for 2026, row Federal, column CEA (1,501); Chapter 4, Step 2, K4 = the lesser of 0.14 x A and 0.14 x CEA; Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows AB A and V; Chapter 8, Table 8.2 Other rates and amounts for 2026, row AB, column Basic amount (22,769); Chapter 4, Step 5, Alberta: "If Form TD1AB is not filed, TCP is $22,769"; Chapter 4, Step 5, Alberta: K1P = 0.08 x TCP, with K2P also at 0.08; Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC); Chapter 8, Table 8.4 Base Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC) (0.0495; 3,519.45) and Table 8.5 First additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC) (0.0100; 711.00); Chapter 4, Step 2, K2 applies the credit to C x (0.0495/0.0595); Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC); Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)). Checked September 28, 2026.
- Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (Table "Amounts relating to non-refundable tax credits", row Basic personal amount, 2026 column (16,452 maximum; 14,829 base amount); Table "Amounts relating to non-refundable tax credits", row Canada employment amount (maximum), 2026 column). Checked September 28, 2026.
- Government of Alberta, Personal income tax (Overview, Table 1. 2025 and 2026 tax brackets; Overview: "Alberta has the highest basic personal and spousal amounts among provinces."). Checked September 28, 2026.
- Alberta King's Printer, Financial Statutes Amendment Act, 2025, SA 2025 c 9 (Bill 39), assented to May 15, 2025 (Section 2(2), page 5, replacing Alberta Personal Income Tax Act s. 4: "The specified percentage for the 2025 taxation year and subsequent taxation years is 8%."). Checked September 28, 2026.
- Canada Revenue Agency, Form AB428, Alberta Tax and Credits, 2025 (Part B, line 53: "Alberta non-refundable tax credit rate 8%"). Checked September 28, 2026.
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)). Checked September 28, 2026.
- Canada Revenue Agency, Line 30800 - Base CPP or QPP contributions through employment income (Section "Completing your tax return" (base contributions from Schedule 8 or Form RC381 are entered on line 30800) and section "Overpayment" (base and enhanced contributions are claimed separately, at lines 30800 and 22215)). Checked September 28, 2026.
- Canada Revenue Agency, Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income (Section "Your CPP or QPP contributions consist of" (a first additional amount, and a second additional amount on pensionable earnings between the YMPE and the YAMPE) and section "Calculating your deduction"). Checked September 28, 2026.
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)). Checked September 28, 2026.
- Canada Revenue Agency, EI premium rates and maximums (Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."). Checked September 28, 2026.