City operating revenue

The City’s operating revenue is used to finance City services that Calgarians use every day. Property tax makes up about 50% of The City's budget, with the remaining half coming from user fees, permits, grants, and more.

The Alberta Municipal Government Act (MGA) governs The City and requires Council to adopt a balanced operating budget. This means that The City does not aim to make a profit (budget a surplus) or lose money (budget a deficit). Our goal is to provide the services our citizens want and need within our budgeted spending limits.

The City’s operating revenue may include:

Long description

  • property tax (residential and non-residential)
  • sales of goods and services
  • licences, permits, fines
  • franchise fees
  • Provincial or Federal government grants
  • Reserves
  • Other non-taxable revenue

City expenditures

The City’s expenditures are all the necessary expenses required to deliver City services to Calgarians. Over the past decade The City has diligently managed its spending to be in line or below the combined rates of population growth and inflation. Taxpayer groups and businesses have long advocated that all governments keep their spending following these measures.

Managing City Finances

City expenditures may include:

  • salaries, wages, benefits,
  • day to day programs, maintenance and services
  • administration costs (e.g. insurance)
  • fuel
  • utilities
  • capital financing costs

City finances are impacted by an estimated downloading of $311 million annually from other orders of government.   

Municipal Fiscal Gap

City reserves

Reserves enable The City to make the necessary investments in the community when and where required. They are part of good financial management and ensure service levels are delivered and maintained. Each reserve is approved by Council in a report that identifies the purpose, conditions, restrictions, and funding source for that reserve. 

City Reserves and how they can be used

Plans & Budgets

Learn more about The City's Plans and Budgets.

City Surplus explained

City surplus is used to reduce tax impacts, buy why aren’t all surplus types available for use?

City employees

Managing our head count despite Calgary’s growing population.

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