Alberta Income Tax Brackets
Tax brackets in Alberta are not indexed, and so income thresholds and personal amounts have not increased since indexing was discontinued in 2019.
The basic personal amount in Alberta for 2021 is $19,369. You may also claim another $19,369 personal amount if you are supporting a spouse, common-law partner, or eligible dependent. If they have an income greater than $19,369, then you cannot claim this amount.
Alberta Personal Amounts 2021
|Basic Personal Amount||$19,369|
|Spouse or Common-Law Partner||$19,369|
Alberta Child and Family Benefit
The Alberta Family Employment Tax Credit (AFETC) and the Alberta Child Benefit (ACB) was replaced by the Alberta Child and Family Benefit (ACFB) starting July 1, 2020.
The new Alberta Child and Family Benefit starts July 2020. The benefit is tax-free and is paid to families with children under 18.
Alberta Child and Family Benefit 2021
|Base Component||Working Component|
You will receive the full base component amount if your family income is less than $24,467. If your family income is more than $24,467, you will receive a reduced amount. The benefit will be reduced by approximately 0.8% of your income above the $24,467 threshold. The ACFB base component is available to families with or without employment income.
In order to receive the working component benefit, your family must have an income of more than $2,760. The amount of the working component is 15% of employment income over $2,760, up until the maximum benefit amount. The working component benefit is reduced if your family income is more than $41,000, but approximately 0.8% of your income above the $41,000 threshold.
While all families are eligible for the base component whether they have employment income or not, only families with employment income are eligible for the working component. This encourages families to stay in the workforce, as they can then claim both the base and working components of the benefit.
The ACFB is paid in August, November, February, and May. ACFB is not part of the Canada Child Benefits (CCB).
Monthly Alberta Child and Family Benefit 2021
|Monthly Base Component||Monthly Working Component|
Source: Canada Revenue Agency