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Business tax

Business tax banner
Business tax payment
BTIPP - Business Tax Instalment Payment Plan
Business changes - registration and address changes


Business tax is billed annually to any business that occupies space within Calgary for the purpose of conducting a business. It does not reflect a specific type of business or how profitable the business.

Business tax is calculated using the assessed value, as found on your business assessment notice, and the Council-approved business tax rate.

Business tax consolidation

The City is phasing out the business tax through a gradual transfer of the business tax revenues to the non-residential property tax. Each year, business tax bills will go down and non-residential property taxes will increase. The business tax will be eliminated in 2019.

2018 Important business tax dates

​Date ​Event
January 1 to December 31 Annual business tax bills cover the calendar year
February 9 ​Annual business tax bills mailing
March 29 ​Annual business tax payment deadline
April 1 and July 1 ​7% penalty added to any unpaid current year's business tax
Various dates Supplementary bills issued after the annual billing are due and payable on the date shown on the notice.

Business tax payment

Business tax payment – Payment options.

Business Tax Instalment Payment Plan (BTIPP) - Pay business tax monthly to avoid late payment penalties.

Business tax penalties and service charges - A 7% penalty is added to any unpaid current year's business tax balance on April 1 and July 1. Non-receipt of your business tax bill does not exempt you from late payment penalties.

Business tax collection - Contact a Collection Officer to make payment arrangements for unpaid business taxes.

Business tax bills and rates

Business tax bill copies - Business tax bills are not available online. To request an electronic or printed copy of your bill or statement of account, contact Business Tax.

Business tax at a specific location - To find out the business taxes for a specific location, contact Business Tax.​

Business tax bill and tax rate calculation

Business tax rates: current and historical

Business Improvement Area (BIA) tax rates

Business tax supplementary bills

Business tax brochure

General business tax information

Business changes – When selling, moving, closing, or changing mailing address, ownership, trade or registered name, contact Business Registration.

Business tax and business assessment complaints

Business tax brochure

Business tax consolidation - The annual incremental transfers of business tax revenues into the non-residential property tax.

Business tax consolidation insert

Contact Business Tax

Contact Business Tax​​​​​​