Business tax rate calculation
The business tax rate is set by City Council. Council annually reviews The City's operating and capital budget required to provide City services to the community and determines what portion of the needed revenue will come from business tax.
The business tax rate is calculated by dividing the required revenue by the total business assessment:
business tax rate = required revenue ÷ total business assessment
Business tax rates: current and historical
Business tax bill calculation
Business tax is levied on any business that occupies space within Calgary during the calendar year. Business taxes are based on the calendar year, January 1 to December 31.
Business tax does not reflect a specific type of business or the profitability of a business. It is levied on the space that is being used for business purposes and should be considered a part of the regular operating expenses of running a business within Calgary.
Your business tax bill is calculated by multiplying the assessed value of the business space (as found on your business assessment notice) by the tax rate set annually by City Council:
business tax bill = assessed value of business space x business tax rate
For example, using $10,000 assessed value and 2016 business tax rate 0.0427:
$10,000 x 0.0427 = $427.00
Business tax payment is due on the date shown on the tax bill.
More business tax information
Business tax home page
Business tax payment
Business tax payment • Business Tax Instalment Payment Plan (BTIPP) • Business tax penalties and service charges • Business tax collection
Business tax bills and rates
For tax bill copies, contact Business Tax • For location specific info, contact Business Tax • Business tax bill and tax rate calculation • Business tax rates: current and historical • Business revitalization zone (BRZ) tax rates • Business tax supplementary bills
General business tax information
Business changes • Business tax and business assessment complaints • Business tax brochure •
Business tax consolidation
Contact Business Tax
Contact Business Tax