Table of contents

Carbon levy rates

Carbon levy repealed effective May 30, 2019

Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019.

Types
of Fuel		 Carbon levy rate
for 2017		 Carbon levy rate
for 2018 to end of day
on May 29, 2019
Aviation gas 4.98 ¢/L 7.47 ¢/L
Aviation jet fuel 5.17 ¢/L 7.75 ¢/L
Bunker fuel 6.36 ¢/L 9.55 ¢/L
Butane 3.56 ¢/L 5.34 ¢/L
Coal coke $63.59 /tonne $95.39 /tonne
Coke oven gas 1.40 ¢/m³ 2.10 ¢/m³
Diesel 5.35 ¢/L 8.03 ¢/L
Ethane 2.04 ¢/L 3.06 ¢/L
Gas liquids 3.33 ¢/L 4.99 ¢/L
Gasoline 4.49 ¢/L 6.73 ¢/L
Heating distillate oil 5.51 ¢/L 8.27 ¢/L
Heavy fuel oil 6.35 ¢/L 9.53 ¢/L
High heat value coal $44.37 /tonne $66.56 /tonne
Kerosene 5.14 ¢/L 7.71 ¢/L
Locomotive diesel 5.94 ¢/L 8.90 ¢/L
Low heat value coal $35.39 /tonne $53.09 /tonne
Methanol 2.18 ¢/L 3.26 ¢/L
Naphtha 4.49 ¢/L 6.73 ¢/L
Natural gas $1.011 /GJ $1.517 /GJ
Raw gas $1.15 /GJ $1.72 /GJ
Pentanes plus / condensate 3.82 ¢/L 5.73 ¢/L
Propane 3.08 ¢/L 4.62 ¢/L
Refinery gas 3.77 ¢/m³ 5.65 ¢/m³
Refinery petroleum coke $63.86 /tonne $95.79 /tonne
Upgrader petroleum coke $58.50 /tonne $87.75 /tonne

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, 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
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 November 1, 2015)		 $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:

Gasoline and Diesel (all grades)

  • Tax on marked gasoline and marked diesel sold in Alberta is $0.04.

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 products.

Effective
dates		 Cigarettes or
Tobacco Sticks *		 Loose Tobacco
  Per Cigarette or
Tobacco Stick		 Package
of 25		 Carton
(8 pkgs)		 Per
Gram		 Per
200 Grams
Current (effective
October 25, 2019)		 27.5 cents $6.875 $55.00 41.25 cents $82.50
October 28, 2015 -
October 24, 2019		 25 cents $6.25 $50.00 37.5 cents $75.00
March 27, 2015 -
October 27, 2015		 22.5 cents $5.63 $45.00 33.75 cents $67.50
April 8, 2009 -
March 26, 2015		 20 cents $5.00 $40.00 30 cents $60.00
April 20, 2007 -
April 7, 2009		 18.5 cents $4.63 $37.00 18.5 cents $37.00
March 20, 2002 -
April 19, 2007		 16 cents $4.00 $32.00 16 cents $32.00
January 1, 2000 -
March 19, 2002		 7 cents $1.75 $14.00 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.

Cigar tax rates

For the current definition of "taxable price" see Information Circular TTA-8, Taxable Price of a Cigar.

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, please contact Tax and Revenue Administration (TRA).

Year First Quarter Second Quarter Third Quarter Fourth Quarter
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, Climate Leadership Act, Tobacco Tax Act and Tourism Levy Act, 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 3%.

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