Calgary to San Antonio: Energy, Military, and the Smallest Rate Drop in Texas

San Antonio's energy sector (Valero, NuStar, the Eagle Ford operators), its military installations, and its cybersecurity cluster recruit Calgary's engineers and analysts. The tax picture is a clean cut, though smaller than from any other province: Alberta's combined top rate of about 48% becomes a federal-only 37%. Property tax and sales tax both rise.

Key takeaways

• Alberta's roughly 48% top rate sets the departure tax. On a $300,000 unrealized gain, about $72,000.
• Texas has no state income tax; US tax is federal only.
• Alberta's 5% GST becomes 8.25% sales tax in San Antonio.
• Bexar County property tax runs about 2%; file the homestead application after you move in.
• AHCIP ends on permanent departure. Military and cyber roles may require a green card, which sets the US residency start.

The Alberta departure

Departure tax applies to non-registered investments, private company shares, crypto, and foreign property at fair market value on the departure date. Alberta real estate, RRSPs, TFSAs, and pensions are excluded. Report on Form T1243, list holdings on Form T1161 if the total exceeds $25,000, and post security under Form T1244 for illiquid assets. A Calgary corporation is deemed sold, loses CCPC status, and becomes a US controlled foreign corporation after the move; wind it up before you go. AHCIP ends on permanent departure.

San Antonio's side

No income tax; Bexar County property tax near 2% effective with a homestead exemption and a 10% annual appraisal cap; 8.25% sales tax; no estate tax; strong homestead creditor protection. Home prices are among the lowest of any major Texas metro.

The RRSP in Texas

Untouched on departure, federally deferred under the treaty, with no Texas layer. Withdrawals face 25% Canadian withholding on lump sums, 15% on periodic RRIF payments within the treaty limit, with a US foreign tax credit.

Who makes this move

Calgary energy engineers and analysts to Valero, NuStar, and the Eagle Ford operators, Alberta cybersecurity staff to Joint Base San Antonio's contractor base and the city's security firms, and Calgary finance professionals to USAA and the region's financial services employers.

Worked example

A Calgary refinery engineer moves to San Antonio on June 30 with $200,000 of unrealized gain in a non-registered account, $450,000 in an RRSP, and a Calgary home sold in the departure year.

• Departure tax. $200,000 gain, $100,000 taxable, at about 48%: roughly $48,000.
• Home. Sold as a resident under the principal residence exemption.
• RRSP. No tax on departure; periodic withdrawals later at 15%.
• San Antonio. No state income tax. GST 5% becomes sales tax 8.25%. Property tax on a $500,000 home around $10,000 before homestead.

Official sources

"When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax)." — Canada Revenue Agency, Leaving Canada (emigrants), https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html

"Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services. Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) can also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent." — Texas Comptroller of Public Accounts, Sales and Use Tax, https://comptroller.texas.gov/taxes/sales/

Alberta's top personal income tax bracket: "15%" on "$362,961.01 and up" (2025). — Government of Alberta, Personal income tax, https://www.alberta.ca/personal-income-tax

Practitioner note

Alberta-to-San Antonio is the smallest rate drop into Texas, and the property tax bill on even a modest home is a line item Calgary movers have not budgeted for. The homestead application is the single most valuable form on the Texas side.

See also: Weighing Florida instead? See the Canada-to-Florida guide, or the same city's Calgary to Miami guide.

Next step

Fairlight prepares the Alberta departure return, the corporate wind-up, and the first-year US return for San Antonio clients. See cross-border pricing or book a call.