Alberta payroll rates — January 2026
122nd edition, rule set 2026-01-01. Alberta T2 is the six-rate 2026 table minus K1P, K2P, and the Alberta-only supplemental credit K5P. It is not the old 10% flat tax.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP January 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI January 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
Alberta brackets
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 8.00% | $0.00 | no |
| $61200.00 | 10.00% | $1224.00 | no |
| $154259.00 | 12.00% | $4309.00 | no |
| $185111.00 | 13.00% | $6160.00 | no |
| $246813.00 | 14.00% | $8628.00 | no |
| $370220.00 | 15.00% | $12331.00 | no |
Alberta personal amount
TCP fixed $22769.00. Lowest rate 8.00%.
K5P
Alberta supplemental credit: max(0, ((K1P + K2P) − $4,896.00) × 0.25), rounded to the cent. The JSON flag is presence-only; the threshold and rate are T4127 Chapter 4 constants.
What this edition does not change
This is the 1 January 2026 starting table. Open the July page for BC first-bracket proration, NL TCP, and the PE $200,000 band.