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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

2018 business tax rate: 0.0161

Business tax rate calculation

Business tax bill and tax rate calculation

Business tax bylaws

Business taxation bylaw: 2018 Business Tax Bylaw 1M2018

Business tax rate bylaw: 2018 Business Tax Rate Bylaw 7M2018

 

Historical business tax rates

2017 - 0.0308

2016 - 0.0427

2015 - 0.0571

2014 - 0.0656

2013 - 0.0758

2012 - 0.0809

2011 - 0.0787

2010 - 0.0673