Budget process

Budget process

Budgets are the plans we use to run and build our city. They describe how The City will raise and spend the money required to provide important services to Calgarians.

Creating the budget

Every four years, The City creates a plan to run services and a five-year plan for major projects and infrastructure. This helps us meet the needs of Calgarians while making sure our finances stay strong over the long term.

Each year, Administration reviews the four-year budget plan. They recommend adjustments to respond to changing needs, growth, economic conditions and Council priorities.

Council reviews and approves the four-year budget or yearly budget adjustment every November.

We're developing our next four-year budget. Learn more about the 2027-2030 Budget and where we're at in the process.

2027-2030 Budget updates

Listen and learn

Administration uses Council’s Strategic Priorities and input from Calgarians to guide our planning. Learn more about the inputs we use.

Build the plan

We develop a proposed budget needed to deliver services and infrastructure while updating Council along the way.

Debate and approval

The proposed budget is brought to Council for discussion, debate and approval. Council hears feedback from Calgarians to guide their decision making.

Implement and update

We implement our plans and report on performance. Each year the budget is adjusted to meet the needs of Calgarians.

How money is spent

The budget is made of two main parts: 

services

Operating budget

4-year plan

This City’s operating budget pays for the costs of running the programs and services Calgarians rely on. It helps keep The City running smoothly, every single day. Some of these services include:

  • Police
  • Fire
  • Public transit
  • Roads and traffic management
  • Parks and green spaces

We use the operating budget to cover things like salaries, programs, maintenance, utilities and other day-to-day expenses.

services

Capital budget

5-year plan

The City’s capital budget pays for big projects that help deliver key services to Calgarians. It’s used to build new facilities, upgrade old ones and keep everything in good shape as our city grows. These projects include:

  • Police and fire stations
  • Busses and C-Train stations
  • Roads, bridges and water treatment
  • Recreation centres and libraries
  • Affordable housing

The capital budget helps us take care of what we already have, improve public spaces and build what’s needed in new and growing communities. It’s all about making sure Calgary has the right services in the right places—now and in the future.

Where our money comes from

The City’s revenue is where the money comes from. We collect these funds to pay for services and large projects. We collect no more or less than what has been budgeted and approved by Council, reporting deficits or surpluses quarterly. These funds come from:

  • Property tax (municipal share)
  • Admissions to City facilities
  • Licences for businesses
  • Building permits
  • Utility franchise fees 
  • Grants

  

How Calgarians can participate

Input from Calgarians is an important part of the budget process. Calgarians can participate:

Before a proposed budget is developed

  • Public engagement opportunities
  • Community and council conversations 
  • Surveys and research

After a proposed budget is released

  • During Public Submissions by submitting written feedback or by speaking at a Public Meeting of Council