Corporate tax calculator

Alberta corporate tax calculator

Enter active business income to see the split between the small business rate and the general rate. Alberta is the only province shown, because several others change rate partway through the year.

Prepared by HBT Accounting, a CPA led firm in CalgaryUpdated 5.0 on Google, 59 reviews

2026 figures

Profit before corporate tax. The small business limit is $500,000.

Alberta, 2026

At 11 percent on $250,000$27,500.00
At 23 percent on $0$0.00
Estimated corporate tax$27,500.00
Retained after tax$222,500.00
Effective rate11.00 percent

What this does not cover. Assumes a Canadian controlled private corporation earning active business income in Alberta, with the full small business limit available. Association with other corporations, passive investment income and personal services business status all reduce or remove access to the small business rate. This is an estimate for planning, not advice for your situation and not a filing.

One

What is the corporate tax rate in Alberta?

For 2026, a Canadian controlled private corporation earning active business income in Alberta pays a combined 11 percent on the first $500,000, being 9 percent federal and 2 percent provincial, and a combined 23 percent above that, being 15 percent federal and 8 percent provincial. Alberta has the lowest combined general rate in Canada.

Official sources

  1. CRA: Corporation tax rates
  2. Alberta: Tax, levy and prescribed interest rates
  3. CRA: What is a personal services business

If these figures raise a question about your own return, call or ask for a call back. The first conversation is free and carries no obligation.