Prescribed Interest, PROP, Corporate, Commodity
Tax Rates, and Small Business Deduction Rates
Use the menu to your right to access information and links to various tax rates.
Prescribed interest rates for the 1992 to current calendar years are provided here. Debit interest rates apply to programs under the Alberta corporate tax, fuel tax, tobacco tax and tourism levy acts, and the health cost recovery program. Credit interest rates apply only to programs under the Alberta Corporate Tax Act.
Click here for the list of activities and corresponding percentages of fuel eligible for a rebate under the simplified TEFU (PROP) program. The percentages apply to fuel used in the given specified activities on or after January 1, 2005, for purposes of oil and gas drilling, exploration of oil and gas geophysical or seismic data, oil and gas production and forestry. Please note that effective 12:01 am., February 25, 2011 the Tax Exempt Fuel Use (TEFU) rebate for licensed vehicles, including Prescribed Rebate Off-road Percentages (PROP) is eliminated. See Special Notice Vol. 1 No.31, 2011, Budget Change - Tax Exempt Fuel Use (TEFU) Rebate and Questions and Answers for more information.
Click here for the current and historic Alberta corporate tax rates (January 1, 1981 to current), tax rates for cigarettes, and loose tobacco (May 7, 1969 to current), and cigars (August 1, 2003 to current) and for fuel taxes (June 1, 1987 to current).