Tax, levy, and prescribed interest rates

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, contact Tax and Revenue Administration (TRA).

Year	First Quarter	Second Quarter	Third Quarter	Fourth Quarter
2022	DR - 4.5% CR - 0.5%
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, 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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Email: [email protected]
Fax: 780-427-0348

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