Personal income tax rates
Last updated on December 3, 2024B.C. personal income tax rates apply to specific tax brackets. A tax bracket is a range of annual taxable 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 2025 tax year, the tax brackets were increased from the previous year by a BC CPI rate of 2.8%.
Personal income tax brackets and rates - 2025 tax year
| Taxable income bracket | Tax rate |
|---|---|
| $0 to $49,279 | 5.06% |
| $49,279.01 to $98,560 | 7.70% |
| $98,560.01 to $113,158 | 10.50% |
| $113,158.01 to $137,407 | 12.29% |
| $137,407.01 to $186,306 | 14.70% |
| $186,306.01 to $259,829 | 16.80% |
| Over $259,829 | 20.50% |
Tax rates are applied on a cumulative basis. For example, if your taxable income is more than $49,279, the first $49,279 of taxable income is taxed at 5.06%, the next $49,281 of taxable income is taxed at 7.70%, the next $14,598 of taxable income is taxed at 10.50%, the next $24,249 of taxable income is taxed at 12.29%, the next $48,899 of taxable income is taxed at 14.70%, the next $73,523 is taxed at 16.80%, and any income above $259,829 is taxed at 20.50%.
Personal income tax brackets and rates - 2024 tax year
| Taxable income bracket | Tax rate |
|---|---|
| $0 to $47,937 | 5.06% |
| $47,937.01 to $95,875 | 7.70% |
| $95,875.01 to $110,076 | 10.50% |
| $110,076.01 to $133,664 | 12.29% |
| $133,664.01 to $181,232 | 14.70% |
| $181,232.01 to $252,752 | 16.80% |
| Over $252,752 | 20.50% |
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%.
- Learn more about minimum tax
Learn more about basic tax credits available to individuals.
For provincial income tax information for businesses and corporations, see the corporate income tax page.
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