Important notices

Fuel tax relief program

Alberta suspended the collection of the provincial fuel tax on gasoline and diesel between January 1, 2023 and December 31, 2023, saving Albertans 13 cents per litre at the pump. The oil price-based fuel tax relief program will be reinstated effective January 1, 2024. The fuel tax will be applied at a reduced rate of 9 cents per litre on clear gasoline and clear diesel products until March 31, 2024. Marked gasoline and marked diesel tax rate remains at 0 cents per litre.

Alberta’s government will review the fuel tax rate on a quarterly basis and may increase or decrease depending on the average price of West Texas Intermediate.

For additional information, see:

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
Effective July 1, 20208%2%6%n/a$500,000250%
January 1, 2020 to June 30, 202010%2%8%n/a$500,000250%
July 1, 2019 to December 31, 201911%2%9%n/a$500,000250%
January 1, 2017 to June 30, 201912%2%10%n/a$500,000250%
July 1, 2015 - December 31, 201612%3%9%n/a$500,000250%
April 1, 2009 - June 30, 201510%3%7%n/a$500,000250%
April 1, 2008 - March 31, 200910%3%7%n/a$460,000230%
April 1, 2007 - March 31, 200810%3%7%n/a$430,000215%
April 1, 2006 - March 31, 200710%3%7%n/a$400,000200%
April 1, 2004 - March 31, 200611.5%3%8.5%n/a$400,000200%
April 1, 2003 - March 31, 200412.5%4%8.5%n/a$400,000200%
April 1, 2002 - March 31, 200313%4.5%8.5%n/a$350,000175%
April 1, 2001 - March 31, 200213.5%5%8.5%n/a$300,000150%
January 1, 2000 - March 31, 200115.5%6%9.5%1%$200,000100%

* 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 datesEmergency 911 levy
Effective September 1, 202195 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
*
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 $0.00 (effective April 1, 2022).

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, 2022)
27.5 cents$6.875$55.0027.5 cents41.25 cents$82.50
October 25, 2019 -
February 28, 2022
27.5 cents$6.875$55.00n/a41.25 cents$82.50
October 28, 2015 -
October 24, 2019
25 cents$6.25$50.00n/a37.5 cents$75.00
March 27, 2015 -
October 27, 2015
22.5 cents$5.63$45.00n/a33.75 cents$67.50
April 8, 2009 -
March 26, 2015
20 cents$5.00$40.00n/a30 cents$60.00
April 20, 2007 -
April 7, 2009
18.5 cents$4.63$37.00n/a18.5 cents$37.00
March 20, 2002 -
April 19, 2007
16 cents$4.00$32.00n/a16 cents$32.00
January 1, 2000 -
March 19, 2002
7 cents$1.75$14.00n/a4 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 datesRate (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 datesTourism 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).

YearFirst quarterSecond quarterThird quarterFourth quarter
2024DR - 9.5%
CR - 3.0%
   
2023DR - 7.5%
CR - 2.0%
DR - 8.5%
CR - 2.5%
DR - 8.5%
CR - 2.5%
DR - 8.5%
CR - 2.5%
2022DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 5.5%
CR - 1.0%
DR - 6.5%
CR - 1.5%
2021DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2020DR - 5.5%
CR - 1.0%
DR - 5.5%
CR - 1.0%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2019DR - 5.5%
CR - 1.0%
DR - 5.5%
CR - 1.0%
DR - 5.5%
CR - 1.0%
DR - 5.5%
CR - 1.0%
2018DR - 4.5%
CR - 0.5%
DR - 5.5%
CR - 1.0%
DR - 5.5%
CR - 1.0%
DR - 5.5%
CR - 1.0%
2017DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2016DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2015DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2014DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2013DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 5.5%
CR - 1.0%
2012DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2011DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2010DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2009DR - 5.5%
CR - 1%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
DR - 4.5%
CR - 0.5%
2008DR - 7.5%
CR - 2%
DR - 7.5%
CR - 2%
DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
2007DR - 8.5%
CR - 2.5%
DR - 8.5%
CR - 2.5%
DR - 8.5%
CR - 2.5%
DR - 8.5%
CR - 2.5%
2006DR - 6.5%
CR - 1.5%
DR - 7.5%
CR - 2%
DR - 7.5%
CR - 2 %
DR - 8.5%
CR - 2.5%
2005DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
2004DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
DR - 5.5%
CR - 1%
DR - 6.5%
CR - 1.5%
2003DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
DR - 7.5%
CR - 2%
DR - 6.5%
CR - 1.5%
2002DR - 6.5%
CR - 1.5%
DR - 5.5%
CR - 1%
DR - 6.5%
CR - 1.5%
DR - 6.5%
CR - 1.5%
2001DR - 9.5%
CR - 3%
DR - 9.5%
CR - 3%
DR - 8.5%
CR - 2.5%
DR - 8.5%
CR - 2.5%
2000DR - 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)
Fax: 780-427-0348
Email: [email protected]