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Corporate income tax rates
The following table provides Alberta corporate income tax rates and effective dates.
| Effective dates | General corporate tax rate | Small business rate | Small business deduc- tion (SBD) | Manu- facturing and pro- cessing (M&P) * | Annual business limit/ small business threshold | Threshold as multiple of $200k base amount |
|---|---|---|---|---|---|---|
| Current (effective July 1, 2020) | 8% | 2% | 6% | n/a | $500,000 | 250% |
| January 1, 2020 to June 30, 2020 | 10% | 2% | 8% | n/a | $500,000 | 250% |
| July 1, 2019 to December 31, 2019 | 11% | 2% | 9% | n/a | $500,000 | 250% |
| January 1, 2017 to June 30, 2019 | 12% | 2% | 10% | n/a | $500,000 | 250% |
| July 1, 2015 – December 31, 2016 | 12% | 3% | 9% | n/a | $500,000 | 250% |
| April 1, 2009 – June 30, 2015 | 10% | 3% | 7% | n/a | $500,000 | 250% |
| April 1, 2008 – March 31, 2009 | 10% | 3% | 7% | n/a | $460,000 | 230% |
| April 1, 2007 – March 31, 2008 | 10% | 3% | 7% | n/a | $430,000 | 215% |
| April 1, 2006 – March 31, 2007 | 10% | 3% | 7% | n/a | $400,000 | 200% |
| April 1, 2004 – March 31, 2006 | 11.5% | 3% | 8.5% | n/a | $400,000 | 200% |
| April 1, 2003 – March 31, 2004 | 12.5% | 4% | 8.5% | n/a | $400,000 | 200% |
| April 1, 2002 – March 31, 2003 | 13% | 4.5% | 8.5% | n/a | $350,000 | 175% |
| April 1, 2001 – March 31, 2002 | 13.5% | 5% | 8.5% | n/a | $300,000 | 150% |
| January 1, 2000 – March 31, 2001 | 15.5% | 6% | 9.5% | 1% | $200,000 | 100% |
* discontinued April 1, 2001
Emergency 911 levy rates
The following table provides current and historical Alberta Emergency 911 levy rates and effective dates. Rates listed are per each wireless device with an Alberta area code.
| Effective dates | Emergency 911 levy |
|---|---|
| Current (effective September 1, 2021) | 95 cents |
| April 1, 2014 August 31, 2021 | 44 cents |
Fuel tax rates
The following table provides current and historic Alberta fuel tax rates and effective dates. Rates listed are per litre. Fuel tax applies on the volume of fuel, including additives.
| Effective dates | Aviation gas and jet fuel | Gasoline (All grades) * | Diesel (All grades) * | Ethanol and bio- diesel | Liquid petro- leum gas (LPG) * | Loco- motive * | Bunker fuel, kerosene, methanol, conden- sate * |
|---|---|---|---|---|---|---|---|
| Current (effective April 1, 2024) | $0.015 | $0.130 | $0.130 | $0.130 | $0.094 | $0.055 | $0.130 |
| January 1, 2024 – March 31, 2024 | $0.015 | $0.090 | $0.090 | $0.090 | $0.094 | $0.055 | $0.090 |
| January 1, 2023 – December 31, 2023 | $0.015 | $0.00 | $0.00 | $0.00 | $0.094 | $0.055 | $0.00 |
| October 1, 2022 – December 31, 2022 | $0.015 | $0.045 | $0.045 | $0.045 | $0.094 | $0.055 | $0.045 |
| April 1, 2022 – September 30, 2022 | $0.015 | $0.00 | $0.00 | $0.00 | $0.094 | $0.055 | $0.00 |
| November 1, 2015 – March 31, 2022 | $0.015 | $0.13 | $0.13 | $0.13 | $0.094 | $0.055 | $0.13 |
| March 27, 2015 – October 31, 2015 | $0.015 | $0.13 | $0.13 | $0.13 | $0.094 | $0.015 | $0.13 |
| April 1, 2007 – March 26, 2015 | $0.015 | $0.090 | $0.090 | $0.090 | $0.065 | $0.015 | $0.090 |
| May 1, 2001 – March 31, 2007 | $0.015 | $0.090 | $0.090 | - | $0.065 | $0.015 | - |
| January 1, 2000 – April 30, 2001 | $0.015 | $0.090 | $0.090 | - | $0.065 | $0.030 | - |
* Fuel tax rate table notes:
Oil Price Tax Rate Adjustments
Fuel tax rates for gasoline, diesel, ethanol, biodiesel, bunker fuel, kerosene, methanol and condensate used to generate power by means of an internal combustion or turbine engine are adjusted quarterly based on the average price of West Texas Intermediate for the most recent 20 trading days before the 16th day of the calendar month that immediately precedes the particular calendar quarter. The fuel tax rates will not increase by more than 9 cents per litre per quarter.
Where the ‘oil price’ for a calendar quarter is:
- $90 USD or higher, the adjustment for that calendar quarter is CDN$0.13 per litre, resulting in a tax rate of nil
- $85 USD to $89.99 USD, the adjustment for that calendar quarter is CDN$0.085 per litre, resulting in a tax rate of CDN$0.045 per litre
- $80 USD to $84.99 USD, the adjustment for that calendar quarter is CDN$0.04 per litre, resulting in a tax rate of CDN$0.09 per litre.
Marked gasoline and marked diesel (all grades)
- Tax on marked gasoline and marked diesel sold in Alberta is $0.04 per litre (effective April 1, 2024).
Liquid petroleum gas (LPG)
- Every distributor of LPG currently pays this tax on LPG delivered into a dispensing system capable of being used to dispense LPG for motive use.
Locomotive
- Locomotive fuel tax is based on consumption in Alberta and payable by the railway.
Bunker fuel, kerosene, methanol, condensate
- If used by a consumer to generate motive power with an internal combustion or turbine engine.
- There is no tax if the product is used for heating or other non-motive purposes.
Natural gas is not taxed under the Fuel Tax Act.
Tobacco tax rates
The following table provides current and historical Alberta tax rates and effective dates for tobacco.
| Effective dates | Cigarettes or tobacco sticks * | Smokeless tobacco ** | Loose tobacco | |||
|---|---|---|---|---|---|---|
| Per cigarette or tobacco stick | Package of 25 | Carton (8 pkgs) | Per gram | Per gram | Per 200 grams | |
| Current (effective March 1, 2024) | 30 cents | $7.50 | $60.00 | 35 cents | 41.25 cents | $82.50 |
| March 1, 2022 – February 29, 2024 | 27.5 cents | $6.875 | $55.00 | 27.5 cents | 41.25 cents | $82.50 |
| October 25, 2019 – February 28, 2022 | 27.5 cents | $6.875 | $55.00 | n/a | 41.25 cents | $82.50 |
| October 28, 2015 – October 24, 2019 | 25 cents | $6.25 | $50.00 | n/a | 37.5 cents | $75.00 |
| March 27, 2015 – October 27, 2015 | 22.5 cents | $5.63 | $45.00 | n/a | 33.75 cents | $67.50 |
| April 8, 2009 – March 26, 2015 | 20 cents | $5.00 | $40.00 | n/a | 30 cents | $60.00 |
| April 20, 2007 – April 7, 2009 | 18.5 cents | $4.63 | $37.00 | n/a | 18.5 cents | $37.00 |
| March 20, 2002 – April 19, 2007 | 16 cents | $4.00 | $32.00 | n/a | 16 cents | $32.00 |
| January 1, 2000 – March 19, 2002 | 7 cents | $1.75 | $14.00 | n/a | 4 cents | $8.00 |
* Tobacco sticks began to be listed effective March 20, 2002; they were incorporated into legislation with the Tobacco Tax Regulation effective October 5, 2004. Tobacco sticks may be sold in packages of 20 or 25 sticks or cartons containing 200 sticks.
** Smokeless tobacco was introduced as a separate category as of March 1, 2022. Prior to this date, smokeless tobacco was taxed as loose tobacco.
Cigar tax rates
For the current definition of 'taxable price' see Information Circular TTA-2 – Information for Tobacco Collectors, Wholesalers, Importers and Retailers.
| Effective dates | Rate (percentage of the "taxable price" of the cigar) | Minimum tax per cigar | Maximum tax per cigar |
|---|---|---|---|
| Current (effective October 25, 2019) | 142% | 27.5 cents | $8.61 |
| October 28, 2015 – October 24, 2019 | 129% | 25 cents | $7.83 |
| March 27, 2015 – October 27, 2015 | 116% | 22.5 cents | $7.05 |
| April 8, 2009 – March 26, 2015 | 103% | 20 cents | $6.27 |
| April 20, 2007 – April 7, 2009 | 95% | 17.5 cents | $5.80 |
| August 1, 2003 – April 19, 2007 | 95% | 15 cents | $5.00 |
Tourism levy rates
The following table provides the current Alberta tourism levy rate and historical hotel room tax rate and effective dates. The Hotel Room Tax was replaced by the Tourism Levy, effective April 1, 2005.
| Effective dates | Tourism levy / Hotel room tax |
|---|---|
| Current (effective April 1 2005) | 4% tourism levy |
| January 1, 2000 – March 31, 2005 | 5% hotel room tax |
TRA prescribed interest rates
The following table provides the prescribed debit (DR) and credit (CR) interest rates from 2000 to the current calendar year.
If you require the interest rates for years prior to 2000, contact Tax and Revenue Administration (TRA).
| Year | First quarter | Second quarter | Third quarter | Fourth quarter |
|---|---|---|---|---|
| 2024 | DR - 9.5% CR - 3.0% | DR - 9.5% CR - 3.0% | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% |
| 2023 | DR - 7.5% CR - 2.0% | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% |
| 2022 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 5.5% CR - 1.0% | DR - 6.5% CR - 1.5% |
| 2021 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2020 | DR - 5.5% CR - 1.0% | DR - 5.5% CR - 1.0% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2019 | DR - 5.5% CR - 1.0% | DR - 5.5% CR - 1.0% | DR - 5.5% CR - 1.0% | DR - 5.5% CR - 1.0% |
| 2018 | DR - 4.5% CR - 0.5% | DR - 5.5% CR - 1.0% | DR - 5.5% CR - 1.0% | DR - 5.5% CR - 1.0% |
| 2017 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2016 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2015 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2014 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2013 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 5.5% CR - 1.0% |
| 2012 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2011 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2010 | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2009 | DR - 5.5% CR - 1% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% | DR - 4.5% CR - 0.5% |
| 2008 | DR - 7.5% CR - 2% | DR - 7.5% CR - 2% | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% |
| 2007 | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% |
| 2006 | DR - 6.5% CR - 1.5% | DR - 7.5% CR - 2% | DR - 7.5% CR - 2 % | DR - 8.5% CR - 2.5% |
| 2005 | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% |
| 2004 | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% | DR - 5.5% CR - 1% | DR - 6.5% CR - 1.5% |
| 2003 | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% | DR - 7.5% CR - 2% | DR - 6.5% CR - 1.5% |
| 2002 | DR - 6.5% CR - 1.5% | DR - 5.5% CR - 1% | DR - 6.5% CR - 1.5% | DR - 6.5% CR - 1.5% |
| 2001 | DR - 9.5% CR - 3% | DR - 9.5% CR - 3% | DR - 8.5% CR - 2.5% | DR - 8.5% CR - 2.5% |
| 2000 | DR - 8.5% CR - 2.5% | DR - 9.5% CR - 3% | DR - 9.5% CR - 3% | DR - 9.5% CR - 3% |
Notes
- Debit interest rates apply to programs under the Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act, Tourism Levy Act, Emergency 911 Levy Program, as well as the Health Cost Recovery program. Credit interest rates apply to programs under the Alberta Corporate Tax Act.
- For purposes of the International Fuel Tax Agreement, the debit interest rate is 8%.
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Contact
Connect with Tax and Revenue Administration
Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]
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