{"id":900278,"date":"2026-02-14T18:20:41","date_gmt":"2026-02-14T18:20:41","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900278&amp;lang=zh"},"modified":"2026-02-14T18:20:41","modified_gmt":"2026-02-14T18:20:41","slug":"alberta-marginal-tax-rate","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/alberta-marginal-tax-rate\/","title":{"rendered":"2026\u5e74\u963f\u5c14\u4f2f\u5854\u7701\u8fb9\u9645\u7a0e\u7387\uff1a\u5168\u9762\u6307\u5357"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>2025\u5e74\u963f\u5c14\u4f2f\u5854\u7701\u7684\u8fb9\u9645\u7a0e\u7387<\/strong>\u6307\u7684\u662f\u4f60\u6bcf\u591a\u8d5a\u4e00\u7f8e\u5143\u6536\u5165\u65f6\u6240\u9002\u7528\u7684\u7a0e\u7387\u3002\u963f\u5c14\u4f2f\u5854\u7701\u4e0e\u52a0\u62ff\u5927\u5176\u4ed6\u5730\u533a\u4e00\u6837,\u5b9e\u884c\u7d2f\u8fdb\u7a0e\u5236,\u8fd9\u610f\u5473\u7740\u968f\u7740\u6536\u5165\u7684\u589e\u52a0,\u7a0e\u7387\u4f1a\u5728\u4e0d\u540c\u7684\u7a0e\u7ea7\u533a\u95f4\u5185\u9010\u7ea7\u4e0a\u5347\u3002\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u662f,\u8fb9\u9645\u7a0e\u7387<strong>\u5e76\u4e0d\u662f<\/strong>\u4f60\u5168\u90e8\u6536\u5165\u6240\u9002\u7528\u7684\u6574\u4f53\u7a0e\u7387;\u5b83\u4ec5\u4ec5\u662f\u4f60\u6536\u5165\u4e2d\u843d\u5728\u67d0\u4e00\u7279\u5b9a\u7a0e\u7ea7\u533a\u95f4\u5185\u90a3\u90e8\u5206\u91d1\u989d\u6240\u9002\u7528\u7684\u7a0e\u7387\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2025\u5e74\u963f\u5c14\u4f2f\u5854\u7701\u7684\u7a0e\u7ea7\u548c\u7a0e\u7387<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u963f\u5c14\u4f2f\u5854\u7701\u7684\u7a0e\u6536\u5236\u5ea6\u4e0e\u8054\u90a6\u7a0e\u6536\u5236\u5ea6\u4e00\u6837,\u91c7\u7528\u6307\u6570\u5316\u8c03\u6574\u6765\u8c03\u6574\u7a0e\u7ea7\u533a\u95f4\u548c\u4e2a\u4eba\u7a0e\u6536\u62b5\u514d\u91d1\u989d\u30022025\u5e74,\u963f\u5c14\u4f2f\u5854\u7701\u7684\u6307\u6570\u5316\u7cfb\u6570\u4e3a1.02(\u5373\u4e0a\u8c032%),\u8fd9\u662f\u6839\u636e\u300a2024\u5e74\u8d22\u653f\u6cd5\u89c4\u4fee\u6b63\u6cd5\u6848(\u7b2c2\u53f7)\u300b(Bill 32, Financial Statutes Amendment Act, 2024 (No. 2))\u786e\u5b9a\u7684\u3002\u8be5\u6cd5\u6848\u89c4\u5b9a,\u672a\u6765\u7684\u6307\u6570\u5316\u8c03\u6574\u5e45\u5ea6\u5c06\u53d62%\u4e0e\u963f\u5c14\u4f2f\u5854\u7701\u6d88\u8d39\u8005\u4ef7\u683c\u6307\u6570\u53d8\u52a8\u5e45\u5ea6\u4e24\u8005\u4e2d\u8f83\u4f4e\u8005\u3002\u8054\u90a6\u7684\u6307\u6570\u5316\u8c03\u6574\u5e45\u5ea6\u4e3a2.7%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u5217\u51fa\u4e862025\u7eb3\u7a0e\u5e74\u5ea6\u963f\u5c14\u4f2f\u5854\u7701\u7684\u7701\u7ea7\u7a0e\u7ea7\u548c\u7a0e\u7387:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>2025\u5e74\u5e94\u7eb3\u7a0e\u6536\u5165<\/th><th>2025\u5e74\u7a0e\u7387<\/th><\/tr><\/thead><tbody><tr><td>\u9996$151,234<\/td><td>10%<\/td><\/tr><tr><td>\u8d85\u8fc7$151,234\u81f3$181,481\u90e8\u5206<\/td><td>12%<\/td><\/tr><tr><td>\u8d85\u8fc7$181,481\u81f3$241,974\u90e8\u5206<\/td><td>13%<\/td><\/tr><tr><td>\u8d85\u8fc7$241,974\u81f3$362,961\u90e8\u5206<\/td><td>14%<\/td><\/tr><tr><td>\u8d85\u8fc7$362,961\u90e8\u5206<\/td><td>15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u6ce8\u610f\u7684\u662f,\u4ee5\u4e0a\u662f<strong>\u7701\u7ea7<\/strong>\u7a0e\u7387\u3002\u963f\u5c14\u4f2f\u5854\u7701\u5c45\u6c11\u8fd8\u9700\u7f34\u7eb3\u8054\u90a6\u6240\u5f97\u7a0e,\u8054\u90a6\u6240\u5f97\u7a0e\u6709\u5176\u81ea\u5df1\u7684\u4e00\u5957\u7a0e\u7ea7\u548c\u7a0e\u7387\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2025\u5e74\u8054\u90a6\u4e0e\u963f\u5c14\u4f2f\u5854\u7701\u5408\u5e76\u8fb9\u9645\u7a0e\u7387<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u5168\u9762\u4e86\u89e3\u4f60\u7684\u7eb3\u7a0e\u4e49\u52a1,\u9700\u8981\u540c\u65f6\u8003\u8651\u8054\u90a6\u548c\u7701\u7ea7\u7684\u8fb9\u9645\u7a0e\u7387\u3002\u4e0b\u8868\u5217\u51fa\u4e862025\u5e74\u963f\u5c14\u4f2f\u5854\u7701\u5c45\u6c11\u6309\u4e0d\u540c\u6536\u5165\u7c7b\u578b\u5212\u5206\u7684<strong>\u5408\u5e76<\/strong>\u8fb9\u9645\u7a0e\u7387:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>2025\u5e74\u5e94\u7eb3\u7a0e\u6536\u5165<\/th><th>\u5176\u4ed6\u6536\u5165<\/th><th>\u8d44\u672c\u5229\u5f97<\/th><th>\u5408\u683c\u52a0\u62ff\u5927\u80a1\u606f<\/th><th>\u975e\u5408\u683c\u52a0\u62ff\u5927\u80a1\u606f<\/th><\/tr><\/thead><tbody><tr><td>\u9996$57,375<\/td><td>25.00%<\/td><td>12.50%<\/td><td>2.57%<\/td><td>15.86%<\/td><\/tr><tr><td>\u8d85\u8fc7$57,375\u81f3$114,750\u90e8\u5206<\/td><td>30.50%<\/td><td>15.25%<\/td><td>10.16%<\/td><td>22.18%<\/td><\/tr><tr><td>\u8d85\u8fc7$114,750\u81f3$151,234\u90e8\u5206<\/td><td>36.00%<\/td><td>18.00%<\/td><td>17.75%<\/td><td>28.51%<\/td><\/tr><tr><td>\u8d85\u8fc7$151,234\u81f3$177,882\u90e8\u5206<\/td><td>38.00%<\/td><td>19.00%<\/td><td>20.51%<\/td><td>30.81%<\/td><\/tr><tr><td>\u8d85\u8fc7$177,882\u81f3$181,481\u90e8\u5206<\/td><td>41.32%<\/td><td>20.66%<\/td><td>25.09%<\/td><td>34.63%<\/td><\/tr><tr><td>\u8d85\u8fc7$181,481\u81f3$241,974\u90e8\u5206<\/td><td>42.32%<\/td><td>21.16%<\/td><td>26.47%<\/td><td>35.78%<\/td><\/tr><tr><td>\u8d85\u8fc7$241,974\u81f3$253,414\u90e8\u5206<\/td><td>43.32%<\/td><td>21.66%<\/td><td>27.85%<\/td><td>36.93%<\/td><\/tr><tr><td>\u8d85\u8fc7$253,414\u81f3$362,961\u90e8\u5206<\/td><td>47.00%<\/td><td>23.50%<\/td><td>32.93%<\/td><td>41.16%<\/td><\/tr><tr><td>\u8d85\u8fc7$362,961\u90e8\u5206<\/td><td>48.00%<\/td><td>24.00%<\/td><td>34.31%<\/td><td>42.31%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u672c\u5229\u5f97\u7684\u767e\u5206\u6bd4\u662f\u9488\u5bf9<strong>\u5168\u90e8<\/strong>\u8d44\u672c\u5229\u5f97(\u800c\u4e0d\u4ec5\u4ec5\u662f\u5e94\u7a0e\u90e8\u5206)\u8ba1\u7b97\u7684\u7a0e\u7387\u3002\u80a1\u606f\u7684\u767e\u5206\u6bd4\u662f\u9488\u5bf9<strong>\u5b9e\u9645<\/strong>\u6536\u5230\u7684\u80a1\u606f\u91d1\u989d(\u800c\u4e0d\u662f\u7a0e\u524d\u8c03\u589e\u540e\u7684\u91d1\u989d)\u8ba1\u7b97\u7684\u7a0e\u7387\u3002\u8bf7\u8bb0\u4f4f,\u5408\u683c\u80a1\u606f\u7684\u7a0e\u524d\u8c03\u589e\u6bd4\u7387\u4e3a38%,\u975e\u5408\u683c\u80a1\u606f\u7684\u7a0e\u524d\u8c03\u589e\u6bd4\u7387\u4e3a15%\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e86\u89e3\u4e0d\u540c\u7684\u6536\u5165\u7c7b\u578b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8868\u533a\u5206\u4e86\u51e0\u79cd\u6536\u5165\u7c7b\u578b,\u6bcf\u79cd\u7c7b\u578b\u7684\u7a0e\u6536\u65b9\u5f0f\u90fd\u4e0d\u540c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u5176\u4ed6\u6536\u5165:<\/b>\u5305\u62ec\u6700\u5e38\u89c1\u7684\u6536\u5165\u5f62\u5f0f,\u4f8b\u5982\u96c7\u4f63\u6536\u5165\u3001\u81ea\u96c7\u6536\u5165\u3001\u5229\u606f\u6536\u5165\u548c\u79df\u91d1\u6536\u5165\u3002<\/li>\n\n\n\n<li><b>\u8d44\u672c\u5229\u5f97:<\/b>\u6307\u51fa\u552e\u8d44\u672c\u8d44\u4ea7(\u5982\u80a1\u7968\u6216\u623f\u5730\u4ea7)\u6240\u5b9e\u73b0\u7684\u5229\u6da6\u3002\u5728\u52a0\u62ff\u5927,\u8d44\u672c\u5229\u5f97\u53ea\u670950%\u9700\u8981\u7eb3\u7a0e\u3002<\/li>\n\n\n\n<li><b>\u5408\u683c\u52a0\u62ff\u5927\u80a1\u606f:<\/b>\u6307\u7531\u52a0\u62ff\u5927\u516c\u4f17\u516c\u53f8\u53ca\u67d0\u4e9b\u79c1\u8425\u516c\u53f8\u652f\u4ed8\u7684\u80a1\u606f\u3002\u7531\u4e8e\u4eab\u6709\u80a1\u606f\u7a0e\u6536\u62b5\u514d,\u8fd9\u7c7b\u80a1\u606f\u4eab\u53d7\u4f18\u60e0\u7a0e\u52a1\u5f85\u9047\u3002<\/li>\n\n\n\n<li><b>\u975e\u5408\u683c\u52a0\u62ff\u5927\u80a1\u606f:<\/b>\u901a\u5e38\u662f\u8f83\u5c0f\u578b\u7684\u52a0\u62ff\u5927\u79c1\u8425\u516c\u53f8\u652f\u4ed8\u7684\u80a1\u606f\u3002\u8fd9\u7c7b\u80a1\u606f\u83b7\u5f97\u7684\u80a1\u606f\u7a0e\u6536\u62b5\u514d\u6bd4\u5408\u683c\u80a1\u606f\u8981\u5c11\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2025\u5e74\u963f\u5c14\u4f2f\u5854\u7701\u57fa\u672c\u4e2a\u4eba\u514d\u7a0e\u989d(BPA)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u963f\u5c14\u4f2f\u5854\u7701\u7684\u57fa\u672c\u4e2a\u4eba\u514d\u7a0e\u989d(Basic Personal Amount, BPA)\u662f\u52a0\u62ff\u5927\u5404\u7701\u4e2d\u6700\u9ad8\u7684\u4e4b\u4e00\u3002BPA\u662f\u6240\u6709\u4e2a\u4eba\u90fd\u53ef\u4ee5\u7533\u8bf7\u7684\u4e0d\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d\u3002\u5b83\u4ee3\u8868\u4f60\u5728\u5f00\u59cb\u7f34\u7eb3\u6240\u5f97\u7a0e\u4e4b\u524d\u53ef\u4ee5\u8d5a\u53d6\u7684\u6536\u5165\u91d1\u989d\u30022025\u5e74,\u963f\u5c14\u4f2f\u5854\u7701\u7684BPA\u4e3a$22,323,\u630910%\u7684\u7a0e\u7387\u8ba1\u7b97\u30022025\u5e74\u8054\u90a6BPA\u7684\u8303\u56f4\u4e3a$14,538\u81f3$16,129,\u630915%\u7684\u7a0e\u7387\u8ba1\u7b97\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6307\u6570\u5316\u8c03\u6574\u7684\u5f71\u54cd<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6307\u6570\u5316\u8c03\u6574\u5728\u5851\u9020\u7a0e\u6536\u683c\u5c40\u65b9\u9762\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002\u8054\u90a6\u653f\u5e9c\u548c\u963f\u5c14\u4f2f\u5854\u7701\u653f\u5e9c\u6bcf\u5e74\u90fd\u4f1a\u901a\u8fc7\u6307\u6570\u5316\u8c03\u6574\u7a0e\u7ea7\u533a\u95f4\u548c\u4e2a\u4eba\u514d\u7a0e\u989d,\u4ee5\u5e94\u5bf9\u901a\u8d27\u81a8\u80c0\u3002\u8fd9\u6837\u53ef\u4ee5\u9632\u6b62\u51fa\u73b0\"\u7a0e\u7ea7\u6500\u5347\"(bracket creep)\u73b0\u8c61,\u5373\u901a\u8d27\u81a8\u80c0\u4f7f\u4e2a\u4eba\u88ab\u63a8\u5165\u66f4\u9ad8\u7684\u7a0e\u7ea7\u533a\u95f4,\u5c3d\u7ba1\u5176\u5b9e\u9645\u6536\u5165\u5e76\u672a\u589e\u52a0\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u963f\u5c14\u4f2f\u5854\u7701\u7279\u6709\u7684\u7701\u7ea7\u7a0e\u6536\u62b5\u514d<\/h2>\n\n\n\n<p 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