Tax Rates

Personal Tax Rates

Combined Federal and Personal Tax Rates for 2025 (British Columbia)

Download PDF

Income

Combined

First 250,000

Excess over $250,000

Eligible dividends

Regular dividends

Up to $12,932

0.00%

0.00%

0.00%

0.00%

0.00%

$12,932 – $16,129

5.06%

2.53%

3.37%

0.00%

0.00%

$16,129 – $49,279

20.06%

10.03%

13.37%

-9.60%

10.43%

$49,279 – $57,375

22.70%

11.35%

15.13%

-5.96%

13.47%

$57,375 – $98,560

28.20%

14.10%

18.80%

1.63%

19.80%

$98,560 – $113,158

31.00%

15.50%

20.67%

5.49%

23.02%

$113,158 – $114,750

32.79%

16.40%

21.86%

7.96%

25.07%

$114,750 – $137,407

38.29%

19.15%

25.53%

15.55%

31.40%

$137,407 – $177,882

40.70%

20.35%

27.13%

18.88%

34.17%

$177,882 – $186,306.00*

44.02%

22.01%

29.35%

23.46%

37.99%

$186,306 – $253,414.00*

46.12%

23.06%

30.75%

26.36%

40.41%

$253,414 – $259,829

49.80%

24.90%

33.20%

31.44%

44.64%

$259,829 – +++

53.50%

26.75%

35.67%

36.54%

48.89%

*Starting at incomes of $177,882 the personal amount tax credit of $16,129 is gradually decreased to $14,538 at income of $253,414

Basic personal amount: The basic personal amount for 2025 is $16,129 for taxpayers with net income of $177,882 or less. At income levels above $177,882, the basic personal amount is gradually clawed back until it reaches $14,538 for net income of $253,414. The basic personal amount for 2025 ranges from $14,538 to $16,129.