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Tax and Revenue Administration
Current and Historic Alberta Tax Rates


Last Updated: January 20, 2010
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Current and Historic Alberta Tax Rates

CORPORATE TAX RATES

The following table provides current and historic Alberta CORPORATE TAX rates and effective dates.

Dates
General
Corporate
Tax
Rate
Small
Business
Rate
Small
Business
Deduction
(SBD)
Manufacturing
and
Processing
(M&P) *

Annual Business Limit (ABL) /
Small Business Threshold

Threshold
as a Multiple
of Base
Amount of
$200,000

January 1, 1981 to March 31, 1987
11%
-
6%
5-6% (from April 1, 1985 to March 31, 1987), based on investment income/net capital losses formula
-
-
April 1, 1987 to March 31, 1990
15%
-
10%
5-6%, based on investment income/net capital losses formula
-
-
April 1, 1990 to March 31, 1991
15%
-
9%
n/a
n/a
-
April 1, 1991 to June 30, 1991
15.5%
-
9.5%
n/a
n/a
-
July 1, 1991 to December 31, 1992
15.5%
-
9.5%
0.5%
n/a
-
January 1, 1993 to March 31, 2001
15.5%
6%
9.5%
1%
$200,000
100%
April 1, 2001 to March 31, 2002
13.5%
5%
8.5%
n/a
$300,000
150%
April 1, 2002 to March 31, 2003
13%
4.5%
8.5%
n/a
$350,000
175%
April 1, 2003 to March 31, 2004
12.5%
4%
8.5%
n/a
$400,000
200%
April 1, 2004 to March 31, 2006
11.5%
3%
8.5%
n/a
$400,000
200%
April 1, 2006 to March 31, 2007
10%
3%
7%
n/a
$400,000
200%
April 1, 2007 to March 31, 2008
10%
3%
7%
n/a
$430,000
215%
April 1, 2008 to March 31, 2009
10%
3%
7%
n/a
$460,000
230%
April 1, 2009 to current
10%
3%
7%
n/a
$500,000
250%

* Discontinued effective April 1, 2001.

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.

Dates
Aviation
Gas and
Jet
Fuel
Gasoline
(All
Grades)
See
Note 1
Diesel
(All
Grades)
See
Note 2
Ethanol
and
Biodiesel
Liquid
Petroleum
Gas (LPG)
See
Note 3
Locomotive


See
Note 3
Bunker Fuel,
Kerosene,
Methanol,
Condensate

See Note 4

June 1, 1987 to
March 22, 1990

$0.050
per litre
$0.050
per litre
$0.050
per litre
-

$0.000
per litre

$0.050
per litre
-
March 23, 1990 to May 31, 1990
$0.050
$0.070
$0.070
-
$0.000
$0.070
-
June 1, 1990
$0.050
$0.070
$0.070
-
$0.050
$0.070
-
April 5, 1991
$0.050
$0.090
$0.090
-
$0.050
$0.090
-
April 7, 1991
$0.050
$0.090
$0.090
-
$0.065
$0.090
-
January 1, 1997
$0.015
$0.090
$0.090
-
$0.065
$0.090
-
January 1, 1998
$0.015
$0.090
$0.090
-
$0.065
$0.060
-
January 1, 1999
$0.015
$0.090
$0.090
-
$0.065
$0.030
-
May 1, 2001 to March 31, 2007
$0.015
$0.090
$0.090
-
$0.065
$0.015
-
April 1, 2007 to current
$0.015
$0.090
$0.090
$0.090
$0.065
$0.015
$0.090

Fuel Tax Rate Table - Notes:

  1. Tax on marked gasoline and marked diesel sold in Alberta - nil.
  2. 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.
  3. Locomotive fuel tax is based on consumption in Alberta and payable by the railway.
  4. 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 historic Alberta tax rates and effective dates for TOBACCO PRODUCTS.

Dates Cigarettes or Tobacco Sticks *
Loose Tobacco
 
Per Cigarette or
Tobacco Stick
Package
of 25
Carton
(8 pkgs)
Per
Gram
Per
200 Grams
May 7, 1969 to
March 24, 1983
0.32
of one cent
8 cents 64 cents 0.14
of one cent
$0.28
March 25, 1983 to
March 19, 1987
1.48 cents
37 cents $2.96 0.64
of one cent
$1.28
March 20, 1987 to
June 8, 1989
4 cents
$1.00 $8.00 1.5 cents $3.00
June 9, 1989 to
March 22, 1990
4.8 cents
$1.20 $9.60 2 cents $4.00
March 23, 1990 to
April 4, 1991
5.6 cents
$1.40 $11.20 3 cents $6.00
April 5, 1991 to
March 19, 2002
7 cents
$1.75 $14.00 4 cents $8.00
March 20, 2002 to
April 19, 2007
16 cents
$4.00 $32.00 16 cents $32.00
April 20, 2007 to
April 7, 2009
18.5 cents $4.63 $37.00 18.5 cents $37.00
April 8, 2009 to
current
20 cents $5.00 $40.00 30 cents $60.00

* 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.

Cigar Tax Rates

Dates Cigars
 
Rate
Minimum Tax
Per Cigar
Maximum Tax
Per Cigar
August 1, 2003 to
April 19, 2007
95% of the "taxable
price" of the cigar
15 cents $5.00
April 20, 2007 to
April 7, 2009
95% of the "taxable
price" of the cigar
17.5 cents $5.80
April 8, 2009 to
current
103% of the "taxable
price" of the cigar
20 cents $6.27

For the current definition of "taxable price" see Information Circular TTA-8, Alberta Tobacco Tax Rates.

HOTEL ROOM TAX RATES *

The following table provides the historic Alberta HOTEL ROOM TAX rate and effective date.

Dates Hotel Room Tax / Tourism Levy
June 1, 1987 to March 31, 2005 5% hotel room tax

* Hotel room tax was replaced by tourism levy, effective April 1, 2005.

TOURISM LEVY RATES

The following table provides the current Alberta TOURISM LEVY rate and effective date.

Dates Hotel Room Tax / Tourism Levy
April 1 2005 to current 4% tourism levy

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