Personal Income Tax Rates

B.C. personal income tax rates apply to specific tax brackets. A tax bracket is a range of annual income. Income past a certain point is taxed at a higher rate. The tax brackets are indexed each year to the Consumer Price Index for B.C. (BC CPI).


For the 2017 tax year, the tax brackets were increased from the previous year by a BC CPI rate of 1.8%.

Budget 2017 Update proposes to introduce a new top personal income tax rate of 16.80% for taxable income that exceeds $150,000, effective January 1, 2018.

Personal Income Tax Brackets and Rates - 2017 Tax Year

Taxable Income - 2017 Brackets Tax Rate
$0 to $38,898 5.06%
$38,898.01 to $77,797 7.70%
$77,797.01 to $89,320 10.50%
$89,320.01 to $108,460 12.29%
Over $108,460 14.70%

Tax rates are applied on a cumulative basis. For example, if your taxable income is more than $38,898, the first $38,898 of taxable income is taxed at 5.06%, the next $38,899 of taxable income is taxed at 7.70%, the next $11,523 is taxed at 10.5%, the next $19,140 of taxable income is taxed at 12.29% and any taxable income over $108,460 is taxed at 14.70%.

Personal Income Tax Brackets and Rates - 2016 Tax Year

Taxable Income - 2016 Brackets Tax Rate
$0 to $38,210 5.06%
$38,210.01 to $76,421 7.70%
$76,421.01 to $87,741 10.50%
$87,741.01 to $106,543 12.29%
Over $106,543 14.70%

Alternative Minimum Tax

If you're subject to minimum tax under the federal Income Tax Act, you're also subject to B.C. minimum tax. The B.C. minimum tax is calculated as a percentage of your federal minimum tax and is currently 33.7%.