# Alberta tax information for 2025 - Personal income tax - Canada.ca > Reproduced from the Canada Revenue Agency. Authoritative copy: https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/alberta/5009-pc.html > Local copy taken 2026-09-05. Do not take a figure from this page — current rates are at https://rules.backofficestars.ca/rates/ ## Before citing - Provenance injected by scripts/inject_guide_provenance.py, not captured at conversion time. The URL was resolved against the live CRA site and verified 200; the body text was NOT re-fetched, so it is still the original conversion of unknown date. - Tier B: this guide is checked weekly on metadata only (page date and edition string), never by text diff. It is far too large for a diff to produce signal rather than noise. - No separate content page was found; source_url and publication_record_url are the same page. # Alberta Tax Information ## Generated Markdown table of contents - [Form AB428, Alberta Tax and Credits](#form-ab428-alberta-tax-and-credits) - PDF page 3 - [When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions](#when-to-complete-form-t2203-provincial-and-territorial-taxes-for-multiple-jurisdictions) - PDF page 3 - [Part A – Alberta tax on taxable income](#part-a-alberta-tax-on-taxable-income) - PDF page 3 - [Part B – Alberta non-refundable tax credits](#part-b-alberta-non-refundable-tax-credits) - PDF page 3 - [Part C – Alberta tax](#part-c-alberta-tax) - PDF page 5 ## Table of contents Page Alberta benefits for individuals and families............ 2 Alberta child and family benefit..................................... 2 File your return........................................................... 2 Completing your Alberta form................................... 2 Definitions...................................................................... 2 Form AB428, Alberta Tax and Credits....................... 3 When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.................. 3 Part A – Alberta tax on taxable income.......................... 3 Alberta tax rates for 2025........................................... 3 Part B – Alberta non-refundable tax credits.................. 3 Newcomers to Canada and emigrants....................... 3 Line 58120 – Spouse or common-law partner amount.................................................................... 3 Line 58160 – Amount for an eligible dependant........ 3 Line 58200 – Amount for infirm dependants age 18 or older................................................................... 4 Line 58330 – Adoption expenses............................... 4 5009-PC(E) Page Line 58360 – Pension income amount...................... 4 Line 58400 – Caregiver amount................................ 4 Line 58440 – Disability amount for self...................... 5 Line 58480 – Disability amount transferred from a dependant........................................................... 5 Line 58560 – Your unused tuition and education amounts................................................. 5 Line 58689 – Medical expenses for self, spouse or common-law partner and your dependent children born in 2008 or later.................................. 5 Line 58729 – Allowable amount of medical expenses for other dependants.............................. 5 Part C – Alberta tax....................................................... 5 Line 60 – Alberta tax on split income......................... 5 Line 67 – Alberta additional tax for minimum tax purposes........................................................... 5 Line 69 – Provincial foreign tax credit........................ 6 Line 72 – Alberta political contributions tax credit.......... 6 Line 61545 – Alberta supplemental tax credit............ 6 Alberta stock savings plan tax credit......................... 6 1 ## Alberta benefits for individuals and families ## Alberta child and family benefit This benefit is a non-taxable amount paid to lower- and middle-income families with children under 18 years of age. This program is fully funded by the Province of Alberta. The annual amount is split into four payments and is paid separately from the Canada child benefit. You do not need to apply for the Alberta child and family benefit. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefit Application, to determine if you are entitled to receive this benefit. ## Completing your Alberta form All the information you need to complete Form AB428, Alberta Tax and Credits, is included in this document. Complete one copy of Form AB428 and attach it to your return. Form AB428 and other forms mentioned are available at . ## Definitions Spouse refers to a person you are legally married to. Common-law partner refers to a person who is not your spouse, but with whom you are in a conjugal relationship and at least one of the following conditions applies: - This person has been living with you in a conjugal relationship for at least 12 continuous months (in this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship) 2 File your return To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2025 income tax and benefit return(s) by April 30, 2026. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from this program. For more information about the Alberta child and family benefit, go to or call 1-800-959-2809. - This person is the parent of your child by birth or adoption - This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on this person for support End of the year means any of the following dates: - December 31, 2025 - the date you left Canada if you emigrated in 2025 - the date of death for a person who died in 2025 5009-PC(E) ## Form AB428, Alberta Tax and Credits Complete Form AB428 if one of the following applies: - You were a resident of Alberta at the end of the year - You were a non-resident of Canada in 2025 and any of the following applies: - You earned income from employment only in Alberta - You received income from a business with a permanent establishment only in Alberta ## When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Complete Form T2203 instead of Form AB428, if both of the following apply: - You resided in Alberta on December 31, 2025 (or the date you left Canada if you emigrated in 2025) - All or part of your 2025 business income (including income received as a retired, inactive or limited partner) was earned and can be allocated to a permanent establishment outside Alberta You also must complete Form T2203 if both of the following apply: - You were a non-resident of Canada throughout 2025 - You were carrying on business in more than one province or territory in Canada, or were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada ## Part A – Alberta tax on taxable income Alberta tax rates for 2025 The following tax rates are used in the calculation of your Alberta tax on taxable income: - 8% on the portion of your taxable income that is $60,000 or less, plus - 10% on the portion of your taxable income that is more than $60,000 but not more than $151,234, plus - 12% on the portion of your taxable income that is more than $151,234 but not more than $181,481, plus - 13% on the portion of your taxable income that is more than $181,481 but not more than $241,974, plus - 14% on the portion of your taxable income that is more than $241,974 but not more than $362,961, plus - 15% on the portion of your taxable income that is more than $362,961 5009-PC(E) ## Part B – Alberta non-refundable tax credits The eligibility conditions and rules for claiming most Alberta non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Alberta non-refundable tax credits are different from the corresponding federal credits. Newcomers to Canada and emigrants As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits. If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same way: Federal amount Corresponding provincial on your return amount on Form AB428 line 30000 line 58040 line 30100 line 58080 line 30300 line 58120 line 30400 line 58160 line 30425 line 58200 line 30450 line 58400 line 31600 line 58440 line 31800 line 58480 line 32600 line 58640 For more information, go to . Line 58120 – Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse’s or common-law partner’s net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $22,323. Line 58160 – Amount for an eligible dependant You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant’s net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $22,323. 3 Line 58200 – Amount for infirm dependants age 18 or older You can claim up to $12,922 for each of your (or your spouse’s or common-law partner’s) dependent children or grandchildren born in 2007 or earlier who has an impairment in physical or mental functions. You can also claim this amount for more than one person if each one meets all of the following conditions: - They are your (or your spouse’s or common-law partner’s) parent, grandparent, brother, sister, aunt, uncle, niece, or nephew - They were 18 years of age or older - They were dependent on you (or on you and others) because of an impairment in physical or mental functions - They were a resident of Canada at any time in the year Notes You cannot claim this amount for a person who was only visiting you. A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you. You can claim this amount only if the dependant’s net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $21,458. If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply: - You were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship - You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return If both of these conditions are met, you can claim whichever of the following amounts is better for you: - line 58200 of your Form AB428 - line 22000 of your return How to claim this amount Complete the calculation for line 58200 using Worksheet AB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form AB428. Note The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for. 4 Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant. Line 58330 – Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 31300 of your return. You can claim up to $19,354 of eligible expenses for each child. Two adoptive parents can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split. Note Only residents of Alberta are eligible for this amount. If you were not a resident of Alberta at the end of the year, you cannot claim this non-refundable tax credit when calculating your Alberta tax even if you may have received income from a source in Alberta in 2025. Line 58360 – Pension income amount The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,719, whichever is less. Note Only residents of Alberta are eligible for this amount. If you were not a resident of Alberta at the end of the year, you cannot claim this non-refundable tax credit when calculating your Alberta tax even if you may have received income from a source in Alberta in 2025. Line 58400 – Caregiver amount You may be able to claim up to $12,922 for each dependant if, at any time in 2025, you (alone or with another person) kept a dwelling where you and that dependant ordinarily lived. Each dependant must be one of the following: - your (or your spouse’s or common-law partner’s) child or grandchild - your (or your spouse’s or common-law partner’s) brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was a resident in Canada Note You cannot claim this amount for a person who was only visiting you. Also, each dependant must meet all of the following conditions: - They were 18 years of age or older when they lived with you - Their net income in 2025 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $33,467 - They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse’s or common-law partner’s) parent or grandparent born in 1960 or earlier 5009-PC(E) If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply: - You were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship - You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return If both of these conditions are met, you can claim whichever of the following amounts is better for you: - line 58400 of your Form AB428 - line 22000 of your return How to claim this amount Complete the calculation for line 58400 using Worksheet AB428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form AB428. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant. Notes If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant. If someone other than you is claiming the amount for an eligible dependant (line 58160), you cannot claim the caregiver amount for that dependant. Line 58440 – Disability amount for self You can claim this amount if the rules are met for claiming the amount on line 31600 of your return. If you were 18 years of age or older at the end of the year, enter $17,219 on line 58440 of your Form AB428. If you were under 18 years of age at the end of the year, use Worksheet AB428 to calculate the amount to enter on line 58440. Line 58480 – Disability amount transferred from a dependant You can claim this amount if the rules are met for claiming the amount on line 31800 of your return. Note If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-800-959-8281. 5009-PC(E) Line 58560 – Your unused tuition and education amounts Complete Schedule AB(S11), Alberta Tuition and Education Amounts. Carrying forward amounts Complete the “Carryforward of unused amounts” section of Schedule AB(S11) to calculate the amount you can carry forward to a future year. This amount is the part of your tuition and education amounts that you are not claiming for the current year. Supporting documents If you are filing a paper return, attach your completed Schedule AB(S11). Keep your supporting documents in case you are asked to provide them later. Line 58689 – Medical expenses for self, spouse or common-law partner and your dependent children born in 2008 or later The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2025 and must be expenses that were not claimed for 2024. Line 58729 – Allowable amount of medical expenses for other dependants You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner and your dependent children born in 2008 or later on line 58689. The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2025 and must be expenses that were not claimed for 2024. ## Part C – Alberta tax Line 60 – Alberta tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Alberta tax to enter on line 42800 of your return. Line 67 – Alberta additional tax for minimum tax purposes If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 67 of your Form AB428 to determine your Alberta additional tax for minimum tax purposes. 5 Line 69 – Provincial foreign tax credit If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit. How to claim this credit Complete Form T2036, Provincial or Territorial Foreign Tax Credit. Supporting documents If you are filing a paper return, attach your Form T2036. Line 72 – Alberta political contributions tax credit You can claim this credit if, in 2025, you contributed to one of the following individuals or entities: - a candidate under an election to the provincial legislature or a senatorial election - an Alberta political party - a leadership contestant - a constituency association - a prospective candidate association, if the contribution was made on or after July 4th, 2025 Note The individual or entity must be registered and meet the criteria established under the Election Finances and Contributions Disclosure Act. You have to claim this credit on your return or within 90 days after the date of the notice of assessment or reassessment for the tax year. 6 How to claim this credit Enter your total political contributions made in 2025 on line 60030 of your Form AB428. Then calculate and enter your credit on line 72 as follows: - For contributions of more than $2,300, enter $1,000 on line 72 of your Form AB428 - For contributions of $2,300 or less, complete the calculation for line 72 using Worksheet AB428 Supporting documents If you are filing a paper return, attach the official receipt signed by an official of the registered party, the registered constituency association, or the registered candidate for each contribution. Line 61545 – Alberta supplemental tax credit To determine if you are entitled to receive this credit, use the Worksheet AB428 for line 61545. Alberta stock savings plan tax credit If you had any unused stock savings plan tax credit amount to be applied in 2025, complete Form T89, Alberta Stock Savings Plan Tax Credit. How to claim this credit Enter on line 47900 of your return the credit calculated on your Form T89. Supporting documents If you are filing a paper return, attach your Form T89. 5009-PC(E)