B.C. basic personal income tax credits
Last updated on April 25, 2025You can reduce the amount of B.C. personal income tax you owe with basic tax credits. However, if the total of these credits is more than the amount you owe, you won't get a refund of the difference. These are called non-refundable credits.
B.C. basic tax credits are calculated by multiplying the base amount by the lowest tax rate in effect for the year. For current income tax brackets and rates, see our tax rates page.
2025 and 2024 B.C. basic tax credits
Find 2025 and 2024 B.C. basic tax credits below. For previous years, see our archived basic tax credits page.
| Tax credit | 2025 Base amount | 2024 Base amount | Indexed | Note |
|---|---|---|---|---|
| Basic personal amount | $12,932 | $12,580 | Yes | |
| Spouse or common-law partner | $11,073 | $10,772 | Yes |
Credit reduced when spouse or common-law partner's income exceeds:
|
| Eligible dependant | $11,073 | $10,772 | Yes |
Credit reduced when dependant income exceeds:
|
| B.C. caregiver | $5,659 | $5,505 | Yes |
Credit reduced when dependant income exceeds:
|
| Age (65 or older by end of tax year) | $5,799 | $5,641 | Yes |
Credit reduced when income exceeds:
|
| Pension | $1,000 | $1,000 | No | |
| Adoption expense | Actual (to a maximum of $19,580) | Actual (to a maximum of $19,066) | No | Credit based on federal indexed maximum amount |
| Volunteer firefighters and search and rescue volunteers | $3,000 | $3,000 | No | |
| Charitable and other gifts | Actual | Actual | No | Lowest tax rate on first $200; 20.5% on the lesser of the amount in excess of $200 and the portion of taxable income above $259,829 (2025) or $252,752 (2024); and 16.8% on the remaining amount |
| Medical expense | Actual | Actual | Yes | Credit reduced by lesser of 3% of net income or $2,689 (2025) or $2,616 (2024) |
| Disability amount | $9,699 | $9,435 | Yes | |
| Disability amount for child under 18 | $5,659 | $5,505 | Yes |
Credit reduced by attendant care and child care expenses in excess of:
|
| Tuition | Actual | Actual | No | |
| Student loan interest | Actual | Actual | No | |
| Employment Insurance (EI) | Actual (to a maximum of $1,077.48) | Actual (to a maximum of $1,049.12) | No | |
| Canada Pension Plan (CPP) | 4.95% of your maximum CPP contributory earnings (to a maximum of $3,356.10) | 4.95% of your maximum CPP contributory earnings (to a maximum of $3,217.50) | No | Only base CPP contributions are eligible for a tax credit. For more information on CPP base and additional contributions, see CPP enhancement |
Indexed tax credit
If a credit is indexed that means the credit is adjusted each year by the Consumer Price Index for B.C. (BC CPI) for the 12-month period ended on September 30 of the previous year. The BC CPI used to calculate 2024 amounts was 5.0% and 2.8% for 2025.
Other tax credits
B.C. tax reduction credit
The B.C. tax reduction credit is a non-refundable tax credit for individuals who have a net income below a certain amount.
The maximum tax reduction credit is available to individuals who have a net income below the threshold amount for a tax year, and is reduced by a percentage of an individual's net income over the threshold amount. The tax reduction credit will be zero once the maximum net income is reached.
For the 2025 tax year, the net income threshold has increased to $25,020 and the reduction factor is 3.56%.
| Tax year | Base amount | Net income threshold | Reduction factor | Maximum net income | Indexed |
|---|---|---|---|---|---|
| 2025 | $562 | $25,020 | 3.56% | $40,807 | Yes |
| 2024 | $547 | $24,338 | 3.56% | $39,703 | Yes |
Dividend tax credit
Dividends received from taxable Canadian corporations qualify for a B.C. dividend tax credit. The tax credit rate depends on what year you received the dividend and the type of dividend you received.
| Tax year | Tax credit rate for eligible dividends | Tax credit rate for other than eligible dividends |
|---|---|---|
| 2025 | 12% | 1.96% |
| 2024 | 12% | 1.96% |
- For more information on how to report dividends and claim dividend tax credits, see Line 12000 of the T1 Income Tax Return guide
Foreign tax credit
If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim a provincial foreign tax credit.
To claim the credit, complete the Provincial or Territorial Foreign Tax Credit form (T2036) and enter the amount you are claiming on the British Columbia Tax form (BC428).
Minimum tax credit
If you're eligible to claim a minimum tax credit under the federal Income Tax Act, you may also claim a B.C. minimum tax credit. The B.C. minimum tax credit is calculated as a percentage of your federal minimum tax credit and is currently 33.7%.
Special rules may apply if you are not a B.C. resident or if you have income earned outside the province.
Tuition and education credits
You may claim the tuition tax credit for eligible tuition fees. Current year unused amounts may be transferred or carried forward to future years.
The B.C. education credit was eliminated in 2019. However, you may still claim and carry forward unused education credits from previous years.
Transfer of credits
If you're unable to use the age, pension or disability credits, these credits may be transferred to your spouse or common-law partner.
- Learn more about transferring credits to your spouse or common-law partner
Claiming B.C. tax credits
You claim the B.C. basic and other tax credits when you file your T1 Income Tax Return using the British Columbia Tax form (BC428). You may need to complete the Provincial Worksheet to calculate the amounts to enter on Form BC428; however, the worksheet is for your records and doesn't need to be attached to your tax return.
Legislation
The following legislation applies to the B.C. basic and other tax credits:
- Income Tax Act (B.C.) Part 1, Division 2
The B.C. basic tax credits generally parallel the federal credits available. In most cases, if you're eligible for a provincial credit, you're also eligible for the corresponding federal credit.
You may be eligible to receive monthly payments to help with the cost of raising children:
Contact information
Contact the Canada Revenue Agency with your questions about income tax or for assistance in completing your income tax return.
1-800-959-8281