Self-Employed Tax in Alberta (2025 & 2026)
A self-employed person in Alberta with $50,000 of net business income in 2025 owes about $11,414 in income tax and CPP — $951 a month to set aside. Sales tax: 5% GST, no PST.
What to set aside — quick estimate
Estimated tax for 2025 (filed in spring 2026)
| Net business income | Federal | Alberta | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,554 | $362 | $3,154 | $5,069 | $422 |
| $50,000 | $4,109 | $1,771 | $5,534 | $11,414 | $951 |
| $75,000 | $8,080 | $3,745 | $8,364 | $20,190 | $1,682 |
| $100,000 | $13,104 | $6,195 | $8,860 | $28,159 | $2,347 |
Estimated tax for 2026
| Net business income | Federal | Alberta | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,455 | $326 | $3,154 | $4,935 | $411 |
| $50,000 | $3,922 | $1,736 | $5,534 | $11,191 | $933 |
| $75,000 | $7,755 | $3,676 | $8,493 | $19,924 | $1,660 |
| $100,000 | $12,716 | $6,096 | $9,293 | $28,105 | $2,342 |
Sales tax and rules in Alberta
Alberta has no provincial sales tax, so you only charge 5% GST after the $30,000 threshold. Alberta added a lower 8% bracket from 2025, which the estimates include.
Alberta tax brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 – $61,200 | 8.00% |
| $61,200 – $154,259 | 10.00% |
| $154,259 – $185,111 | 12.00% |
| $185,111 – $246,813 | 13.00% |
| $246,813 – $370,220 | 14.00% |
| $370,220 – and up | 15.00% |
Applied on top of the federal brackets (14% on the first $58,523 in 2026).
Self-employed guides by profession
- Freelance web developers
- Graphic designers
- Independent consultants
- Independent contractors and trades
- Uber and ride-share drivers
- Delivery drivers (DoorDash, Skip, Instacart)
- Real estate agents
- Content creators and TikTok creators
- Etsy and online sellers
- Virtual assistants
- Tutors and coaches
- Cleaners and home services
- Canadian digital nomads
Questions
How much tax does a self-employed person pay in Alberta?
With $50,000 of net business income in 2025, about $11,414 in federal and Alberta income tax plus CPP, an effective rate of 22.8%. Use the calculator above for your own numbers.
Is there PST in Alberta?
No. Alberta businesses charge only the 5% federal GST once registered.
What is Alberta's lowest tax rate?
From 2025 Alberta taxes the first part of taxable income at 8%, then 10% and up.
Is CPP included in the Alberta estimates?
Yes. Self-employed people pay both halves of CPP; the estimates include it and apply the deductible half.