British Columbia Tax Brackets and Personal Marginal Income Tax Rates

The British Columbia tax brackets and personal amount have been increased for 2017 by an indexation factor of 1.020.

The British Columbia Basic Personal Amount has also been increased to $10,412 for 2018.

There are 6 tax brackets in British Columbia and 6 corresponding tax rates. The lowest rate is 5.06% and the highest rate is 16.80%. The highest provincial rate is applied above $150,000, however, the federal rate is increased further after this income level. The combined federal and provincial marginal tax rate is 49.80%, which is paid on the income above $205,843.

The highest tax bracket was introduced by the BC September 2017 Budget: 16.8% tax payable on the income that exceeds $150,000, effective January 1, 2018. This bracket won’t be indexed.

Important to note that you can reduce the amount of the B.C personal income tax you owe with several tax credits, however, he Child Arts Tax Credit, Child Fitness Tax Credit and Child Fitness Equipment Tax Credit are eliminated for the 2018 and subsequent tax years.

2018 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2018 Taxable incomeBritish Columbia Tax rate 2018
$0 - $39,6765.06%
$39,677 - $79,3537.70%
$79,354 - $91,10610.50%
$91,107 - $110,62912.29%
$110,630 - $150,00014.70%
$150,001 -16.80%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable incomeBritish Columbia Marginal Tax Rates 2018
$0 - $39,67620.06%
$39,677 - $46,60522.70%
$46,606 - $79,35328.20%
$79,354 - $91,10631.00%
$91,107 - $93,20832.79%
$93,209 - $110,62938.29%
$110,630 - $144,48940.70%
$144,490 - $150,00043.70%
$150,001 - $205,84245.80%
$205,843 -49.80%
British Columbia Basic Personal Amount
2018Tax rate
$10,4125.06%
Federal Basic Personal Amount
2018Tax rate
$11,81015.00%

2017 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2017 Taxable incomeBritish Columbia Tax rate 2017
$0 - $38,8985.06%
$38,899 - $77,7977.70%
$77,798 - $89,32010.50%
$89,321 - $108,46012.29%
$108,461 -14.70%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable incomeBritish Columbia Marginal Tax Rates 2017
$0 - $38,89820.06%
$38,899 - $45,91622.70%
$45,917 - $77,79728.20%
$77,798 - $89,32031.00%
$89,321 - $91,83132.79%
$91,832 - $108,46038.29%
$108,461 - $142,35340.70%
$142,354 - $202,80043.70%
$202,801 -47.70%
British Columbia Basic Personal Amount
2017Tax rate
$10,2085.06%
Federal Basic Personal Amount
2017Tax rate
$11,63515.00%