Alberta Confirms New AI Data Centre Levy

The Government of Alberta recently confirmed its plan to implement a data centre levy framework as part of its broader AI Data Centre Strategy. The levy framework requires that large-scale data centres connecting to Alberta's electricity grid contribute to provincial revenues, but attempts to maintain the Province's competitive position in attracting AI data centre investment. Because Alberta does not tax data centre equipment through sales or property taxes like other jurisdictions, the Province has opted for a hardware-based levy to generate revenue early while maintaining its low-tax framework.

Data centre levy framework overview:

• Computer hardware levy (2 per cent): Effective Dec. 31, 2026, any grid-connected data centres drawing 75 MW or more in power will face a 2 per cent levy on computer hardware.