Alberta’s alcohol tax is not a single tax but a stack of charges: a flat provincial markup collected at wholesale by the Alberta Gaming, Liquor and Cannabis Commission (AGLC), a federal excise duty set under the Excise Act, 2001, and the 5% federal Goods and Services Tax. Because Alberta has no provincial sales tax, GST is the only consumption tax added at the register, but the markup and excise are already baked into the price before the bottle reaches the shelf.
Alberta’s Provincial Markup Rates
Alberta privatized liquor retail in 1993 and replaced government-owned stores with a wholesale markup collected by AGLC. Every retailer, bar, and restaurant buys from AGLC, and the markup sits inside that wholesale price.1Alberta Gaming, Liquor & Cannabis. About Liquor in Alberta
Rates are charged per litre and depend on the beverage category and alcohol by volume. As of April 1, 2026, the main rates are:2Alberta Gaming, Liquor & Cannabis. Liquor Markup Rate Schedule
- Spirits above 22% and up to 60% ABV: $13.76 per litre
- Wine up to 16% ABV: $4.69 per litre
- Wine above 16% ABV: $7.46 per litre
- Coolers, ciders, and other refreshment beverages up to 8% ABV: $1.72 per litre
- Beer up to 11.9% ABV: $1.25 per litre
The wine rates changed on April 1, 2026, when the province replaced a 2025 ad valorem markup with a 58-cent-per-litre flat increase to the standard wine rates.3AGLC. Liquor Markup Rates and Services 2026 No other categories were adjusted at that time. Higher-strength products pay more inside their own category: beer above 22% ABV is marked up at $13.76 per litre, matching the spirits rate.2Alberta Gaming, Liquor & Cannabis. Liquor Markup Rate Schedule
Federal Excise Duty
Layered on top of the provincial markup is federal excise duty under the Excise Act, 2001, applied to all alcohol manufactured in or imported into Canada. Like the markup, it is built into the wholesale price. The main rates effective April 1, 2026 are:4Canada Revenue Agency. Excise Duty Rates
- Spirits above 7% ABV: $14.117 per litre of absolute ethyl alcohol
- Wine above 7% ABV: $0.745 per litre
- Wine at 1.2% to 7% ABV: $0.358 per litre
- Beer above 2.5% ABV: $37.69 per hectolitre
- Beer at 1.2% to 2.5% ABV: $18.85 per hectolitre
These rates are indexed to the Consumer Price Index and adjust automatically every April 1, so they rise with inflation each year.5Canada Revenue Agency. EDN104 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2026 Small Canadian breweries producing up to 75,000 hectolitres annually pay reduced federal excise rates, starting at roughly one-tenth of the standard rate on the first 2,000 hectolitres.4Canada Revenue Agency. Excise Duty Rates
GST at 5%
Alberta has no provincial sales tax and no harmonized sales tax. The only consumption tax added on top of the retail price is the federal GST at 5%.6Canada Revenue Agency. Charge and Collect the GST/HST
GST actually touches alcohol twice. AGLC charges GST on the wholesale price it invoices to retailers and remits that amount to the Canada Revenue Agency. When the retailer sells to the consumer, GST is charged again on the retail price, and the retailer remits that separately.7Alberta Gaming, Liquor & Cannabis. GST Reporting Retailers claim input tax credits for the GST they paid at wholesale, so no double taxation occurs, but the 5% you see at the till is calculated on a price that already contains the markup and excise.
Individuals registered under the Indian Act generally do not pay GST on goods purchased on a reserve or delivered to a reserve by the vendor, and must present a valid Indian Status card at the time of sale. Buying alcohol off-reserve and transporting it yourself does not qualify. Inuit and Métis peoples are not eligible for this exemption.8Canada Revenue Agency. GST/HST and First Nations Peoples
Container Deposits and Recycling Fees
Every alcohol container sold in Alberta carries a refundable deposit and a non-refundable container recycling fee. Deposits are 10 cents for containers of one litre or less and 25 cents for anything larger, refunded when you return the empties to a bottle depot.
The container recycling fee (CRF) is separate and covers collection and processing costs. The Alberta Beverage Container Recycling Corporation sets CRF amounts each year based on the prior year’s recovery costs, with new rates taking effect February 1. Amounts vary by material and container size, and retailers may fold the fee into the shelf price or list it separately.9Alberta Beverage Container Recycling Corporation. About Container Recycling Fees
Reduced Markups for Small Producers
Alberta offers lower markup rates to small brewers, distillers, and winemakers. Eligibility turns on annual worldwide production (AWP), and thresholds differ by product:10AGLC. Liquor Markup Rates and Services
- Beer: AWP under 180,000 hectolitres
- Wine and mead: AWP under 20,000 hectolitres
- Refreshment beverages and cider: AWP under 48,000 hectolitres
- Spirits: AWP under 240,000 litres of absolute alcohol
The reduction works on a sliding scale. A small brewery can pay as little as $0.10 per litre on beer up to 11.9% ABV, rising toward the standard $1.25 rate as volume grows.2Alberta Gaming, Liquor & Cannabis. Liquor Markup Rate Schedule Small distilleries selling from their own facility or at farmers’ markets qualify for reduced rates as long as they stay under the 240,000-litre threshold. Spirits producers using purchased neutral spirits must distill those inputs on site using traditional techniques to remain eligible.10AGLC. Liquor Markup Rates and Services
Bringing Alcohol Into Alberta
The markup and excise apply to alcohol distributed through AGLC. Personal imports work differently. After being outside Canada for 48 hours or more, you can bring back one of the following amounts duty-free:11Canada Border Services Agency. Travellers – Alcohol and Tobacco Limits
- Wine: up to 1.5 litres (about two standard bottles)
- Spirits: up to 1.14 litres (one large bottle)
- Beer: up to 8.5 litres (roughly 24 cans)
You pick one category. Wine and spirits cannot be combined inside a single allowance, and family members cannot pool limits. Go over, and duties and taxes apply to everything you are carrying, not just the amount above the limit.11Canada Border Services Agency. Travellers – Alcohol and Tobacco Limits
Moving to Alberta from another province is simpler. There is no requirement to report alcohol brought with your household belongings.12AGLC. Moving to Alberta Casual interprovincial transport of personal-use quantities is generally allowed. Bringing in commercial volumes without going through AGLC’s wholesale system is not.