Great news for tech enthusiasts and investors! Starting December 31, 2026, Alberta is introducing a new, two-percent levy on large computer hardware for data centres connected to the grid and greater than 75 megawatts. But before you worry about the impacts, there's some good news!

This levy is designed to ensure fairness and competitiveness, as well as support Alberta’s long-term prosperity. The best part? Once your data centre starts making a profit, this levy won’t add to your tax burden. It’s fully offset against provincial corporate income taxes!

Alberta's government is keen on maintaining a balance: ensuring that companies contribute fairly while also protecting the province’s appeal as a prime location for data centre investment. In fact, they are looking at options to help ease financial pressures during the early years of operation, including a predictable annual payment program.

As part of this framework, data centres of that size will also be recognized as designated industrial properties, ensuring consistent property assessments. This means municipalities can offer tax incentives, helping businesses thrive even more.

With AI driving the future, Alberta is positioning itself as a hotspot for data centre development, attracting investments that take advantage of its natural cooling efficiencies, competitive electricity costs, and favorable tax landscape. Exciting times ahead!