{"id":7611,"date":"2025-03-24T12:31:29","date_gmt":"2025-03-24T19:31:29","guid":{"rendered":"https:\/\/ca.andersen.com\/?p=7611"},"modified":"2025-04-10T21:37:03","modified_gmt":"2025-04-11T04:37:03","slug":"alberta-provincial-budget-tax-updates-2025-2026","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/alberta-provincial-budget-tax-updates-2025-2026\/","title":{"rendered":"Alberta Provincial Budget Tax Updates 2025-2026"},"content":{"rendered":"\n

Overview<\/strong><\/h3>\n\n\n\n

Alberta\u2019s government has announced changes to its provincial tax laws in its budget 2025 Meeting the Challenge<\/em>. This comprehensive summary highlights the key changes that will influence the Albertans\u2019 tax environment in the coming years.<\/p>\n\n\n\n

Personal Income Taxes Measures<\/strong><\/h3>\n\n\n\n

Lower Taxes for Albertans<\/strong><\/h4>\n\n\n\n

Effective January 1, 2025, Alberta is implementing a new 8% personal income tax bracket on the first $60,000 of income\u2014two years ahead of schedule. This change will save individuals up to $750 per year, reducing personal income taxes by 20% for those earning under $60,000.<\/p>\n\n\n\n

Alberta continues to offer one of the lowest tax environments in Canada, with no provincial sales tax, low corporate taxes, and a reduced fuel tax.<\/p>\n\n\n\n

Supplemental Credit<\/strong><\/h4>\n\n\n\n

To ensure that Albertans who claim more than $60,000 in non-refundable tax credits do not end up paying more in taxes due to the new tax bracket, Budget 2025 introduces a new Supplemental Credit. While rare, this situation could apply to individuals who claim the basic personal amount, spousal and infirm dependent amounts, and certain medical expenses.<\/p>\n\n\n\n

Starting in 2025, this non-refundable credit will be equal to 2% of the total amount of eligible non-refundable tax credits exceeding $60,000. The credit will be adjusted by the Alberta escalator[1]<\/a> beginning in 2026, ensuring fairness in the new tax system.<\/p>\n\n\n\n

The income tax rates for the 2025 taxation year, based on your taxable income, are as follow:<\/p>\n\n\n\n

Taxable income<\/strong><\/strong><\/td>Old Rate<\/strong><\/strong><\/td>Taxable income<\/strong><\/td>New Rate<\/strong><\/strong><\/td><\/tr>
$148,269 or less<\/td>10.00%<\/td>$60,000 or less<\/td> 8.00%<\/td><\/tr>
More than $60,000 but not more than $ 151,234<\/td> 10.00%<\/td><\/tr>
More than $148,269 but not more than $177,922<\/td>12.00%<\/td>More than $151,234 but not more than $ 181,481<\/td>12.00%<\/td><\/tr>
More than $177,922 but not more than $237,230    <\/td>13.00%<\/td>More than $181,481 but not more than $ 241,974<\/td>13.00%<\/td><\/tr>
More than $237,230 but not more than $355,845<\/td>14.00%<\/td>More than $241,974 but not more than $ 362,961<\/td>14.00%<\/td><\/tr>
More than $355,845<\/td> 15.00%<\/td>More than $362,961<\/td> 15.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

<\/p>\n\n\n\n

The current personal combined income tax rates for top marginal tax rate in 2025 are outlined\u00a0below:<\/p>\n\n\n\n

Taxable income above $362,961<\/strong><\/td>Rate<\/strong><\/td><\/tr><\/thead>
Interest\/regular income<\/td>48.00%<\/td><\/tr>
Capital gains<\/td>24.00%<\/td><\/tr>
Eligible dividends<\/td>34.31%<\/td><\/tr>
Non\u2011eligible dividends<\/td>42.30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

<\/p>\n\n\n\n

Corporate Income Taxes Measures<\/strong><\/h3>\n\n\n\n

There are no proposed changes to corporate income tax rates or the $500,000 small-business limit for 2025.<\/p>\n\n\n\n

The corporate income tax rates for Alberta in 2025 are as follows:<\/p>\n\n\n\n

<\/a><\/td>Provincial tax rate<\/strong><\/td>Federal and provincial combined tax rate<\/strong><\/td><\/tr><\/thead>
Small-business tax rate<\/td>2.00%<\/td>11.00%<\/td><\/tr>
Manufacturing and processing tax rate<\/td>8.00%<\/td>23.00%<\/td><\/tr>
General corporate tax rate<\/td>8.00%<\/td>23.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

<\/p>\n\n\n\n

Other Tax Measures<\/strong><\/h3>\n\n\n\n

Education Property Tax Increase<\/strong><\/h4>\n\n\n\n

After a freeze in 2024-25, education property tax rates will increase in 2025-26 to support Alberta\u2019s schools. The residential\/farmland rate will rise from $2.56 to $2.72 per $1,000 of assessment, while the non-residential rate will go from $3.76 to $4.00 per $1,000.<\/p>\n\n\n\n

New administrative penalties on Tobacco tax<\/strong><\/h4>\n\n\n\n

To combat the growing issue of contraband tobacco, Alberta is introducing new penalties that are set at three times the tax owed. The penalties will apply to the possession or sale of contraband cigarettes, tobacco sticks, and fine-cut tobacco, as well as the unauthorized possession of cigars containing more than 1,000 grams of tobacco.<\/p>\n\n\n\n

Additionally, Alberta will strengthen enforcement by doubling the number of officers in the Tobacco Enforcement Unit, improving their ability to disrupt contraband trafficking and sales. The government will also mandate the reporting of contraband seizures to enhance data collection and enforcement consistency. Furthermore, Alberta plans to collaborate with other provinces and advocate for stronger federal action to address contraband tobacco at a national level.<\/p>\n\n\n\n

Locomotive Fuel Tax Increase<\/strong><\/h4>\n\n\n\n

The fuel tax rate for locomotives will rise from 5.5 to 6.5 cents per litre starting March 1, 2025, aligning with other Prairie provinces.<\/p>\n\n\n\n

Winding Down of Outdated Tax Credits<\/strong><\/h4>\n\n\n\n

The Alberta Climate Leadership Adjustment Rebate and Alberta Family Employment Tax Credit, eliminated in 2019 and 2020, will be fully wound down after December 31, 2025.<\/p>\n\n\n\n

For further information, visit  https:\/\/www.alberta.ca\/budget<\/a><\/p>\n\n\n\n

\n\n\n\n

[1]<\/a> The Alberta escalator refers to the legislative framework for the indexation of income supports and provincial taxes and transfers.<\/p>\n","protected":false},"excerpt":{"rendered":"

Overview Alberta\u2019s government has announced changes to its provincial tax laws in its budget 2025 Meeting the Challenge. This comprehensive summary highlights the key changes that will influence the Albertans\u2019 tax environment in the coming years. Personal Income Taxes Measures Lower Taxes for Albertans Effective January 1, 2025, Alberta is implementing a new 8% personal […]<\/p>\n","protected":false},"author":53,"featured_media":7631,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[302],"tags":[],"class_list":["post-7611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-tax-updates"],"acf":[],"yoast_head":"\nAlberta Provincial Budget Tax Updates 2025-2026 – Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/alberta-provincial-budget-tax-updates-2025-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alberta Provincial Budget Tax Updates 2025-2026 – Andersen\" \/>\n<meta property=\"og:description\" content=\"Overview Alberta\u2019s government has announced changes to its provincial tax laws in its budget 2025 Meeting the Challenge. 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