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BC 2013 and 2012 Personal Tax Rates

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British Columbia 
Tax Rates - 2012 and 2013 Marginal Tax Rates -> BC Personal Income Tax Rates

BC 2013 and 2012 Personal Marginal Income Tax Rates

Please read the article Understanding the Tables of Personal Income Tax Rates.

The BC tax brackets and personal amount were increased for 2013 by an indexation factor of 1.015.  The Federal tax brackets and personal amount were increased for 2013 by an indexation factor of 1.020.

British Columbia (BC)
Personal Income Tax Brackets and Tax Rates

2013 Taxable Income   2013 Tax Rates 2012 Taxable Income   2012 Tax Rates
first $37,568 5.06% first $37,013 5.06%
over $37,568 up to $75,138 7.70% over $37,013 up to $74,028 7.70%
over $75,138 up to $86,268 10.50% over $74,028 up to $84,993 10.50%
over $86,268 up to $104,754 12.29% over $84,993 up to $103,205 12.29%
over $104,754 14.70% over $103,205 14.70%

British Columbia (BC)
Combined Federal & Provincial Tax Brackets and Tax Rates

2013 Taxable Income   2013 Marginal Tax Rates 2012 Taxable Income   2012 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends
Non-Eligible
Dividends
Eligible
Dividends
Non-Eligible
Dividends
first $37,568 20.06% 10.03% -6.84% 4.16% first $37,013 20.06% 10.03% -6.84% 4.16%
over $37,568 up to $43,561 22.70% 11.35% -3.20% 7.46% over $37,013 up to $42,707 22.70% 11.35% -3.20% 7.46%
over $43,561 up to $75,138 29.70% 14.85% 6.46% 16.21% over $42,707 up to $74,028 29.70% 14.85% 6.46% 16.21%
over $75,138 up to $86,268 32.50% 16.25% 10.32% 19.71% over $74,028 up to $84,993 32.50% 16.25% 10.32% 19.71%
over $86,268 up to $87,123 34.29% 17.15% 12.79% 21.95% over $84,993 up to $85,414 34.29% 17.15% 12.79% 21.95%
over $87,123 up to $104,754 38.29% 19.15% 18.31% 26.95% over $85,414 up to $103,205 38.29% 19.15% 18.31% 26.95%
over $104,754 up to $135,054 40.70% 20.35% 21.64% 29.96% over $103,205 up to $132,406 40.70% 20.35% 21.64% 29.96%
over $135,054 43.70% 21.85% 25.78% 33.71% over $132,406 43.70% 21.85% 25.78% 33.71%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).

BC Basic Personal Amount
2013  Tax Rate 2012  Tax Rate
$10,276 5.06% $11,354 5.06%
Federal Basic Personal Amount
2013  Tax Rate 2012  Tax Rate
$11,038 15.00% $10,822 15.00%

BC's basic personal amount tax credit is reduced effective April 1, 2013, due to the re-implementation of the PST.
The above tax credit amount for 2013 is the blended rate for the tax year.

BC tax rates can also be seen on the BC Ministry of Finance website.

 

Revised: September 20, 2017

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