Alberta has the lowest tax rate in all of Canada. Alberta has also implemented a flat tax rate, which is 10% of the taxable income irrespective of the income the taxpayer earns. Alberta is the first province to introduce flat tax.

With no sales tax, payroll tax, or capital tax, and with the lowest fuel tax in Canada, Albertans enjoy one of the lowest overall personal and business tax loads in the country.

Alberta Non-Refundable Tax Credit

  2014 2015
Basic personal amount $17,787 $18,214
Spouse/Common-Law Partner amount/Amount
for eligible dependent
$17,787 $18,214
Age Amount $4,957 $5,076
Amount for infirm dependents $10,296 $10,543
Caregiver Amount $10,296 $10,544
Pension Income amount $1,370 $1,402
Disability amount $13,720 $14,050
Disability Supplement $10,296 $10,543
Adoption Expenses $12,165 $12,457
Education Credit (Full Time) $691/month $708/month
Education Credit (Part Time) $207/month $212/month
Tuition & Education Amount Transferred $5,000 $5,000
Medical Expenses threshold $2,298 $2,273