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Business tax rates: current and historical

Business tax consolidation

In April 2012, City Council approved the consolidation of business tax with the non-residential property tax, eliminating Calgary’s business tax by 2019.

The consolidation process, which began in 2014, transfers business tax revenue to non-residential property tax through annual incremental reductions to the business tax rate.

For more information see Business Tax Consolidation.

Business tax rate

2017 business tax rate: 0.0308

Business tax rate calculation

Business tax bill and tax rate calculation

Business tax bylaws

Business taxation bylaw: 2017 Business Tax Bylaw 1M2017

Business tax rate bylaw: 2017 Business Tax Rate Bylaw 2M2017


Historical business tax rates

2016 - 0.0427

2015 - 0.0571

2014 - 0.0656

2013 - 0.0758

2012 - 0.0809

2011 - 0.0787

2010 - 0.0673

2009 - 0.0654

2008 - 0.0709

2007 - 0.0781


More business tax information

Business tax home page

Business tax payment

Business tax paymentBusiness Tax Instalment Payment Plan (BTIPP)Business tax penalties and service chargesBusiness tax collection

Business tax bills and rates

For tax bill copies, contact Business TaxFor location specific info, contact Business TaxBusiness tax bill and tax rate calculationBusiness tax rates: current and historicalBusiness revitalization zone (BRZ) tax ratesBusiness tax supplementary bills

General business tax information

Business changesBusiness tax and business assessment complaintsBusiness tax brochureBusiness tax consolidation

Contact Business Tax

Contact Business Tax