TaxTips.ca - BC 2011 and 2012 Personal Marginal Income Tax Rates

British Columbia (BC) Personal Income Tax Brackets and Rates
2012 Taxable Income			2012 Tax Rates		2011 Taxable Income			2011 Tax Rates
first $37,013			5.06%		first $36,146			5.06%
over $37,013 up to $74,028			7.70%		over $36,146 up to $72,293			7.70%
over $74,028 up to $84,993			10.50%		over $72,293 up to $83,001			10.50%
over $84,993 up to $103,205			12.29%		over $83,001 up to $100,787			12.29%
over $103,205			14.70%		over $100,787			14.70%
British Columbia (BC) Combined Federal & Provincial Tax Rates
2012 Taxable Income	2012 Marginal Tax Rates				2011 Taxable Income	2011 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 $37,013	20.06%	10.03%	-6.84%	4.16%	first $36,146	20.06%	10.03%	-9.42%	4.16%
over $37,013 up to $42,707	22.70%	11.35%	-3.2%	7.46%	over $36,146 up to $41,544	22.70%	11.35%	-5.70%	7.46%
over $42,707 up to $74,028	29.70%	14.85%	6.46%	16.21%	over $41,544 up to $72,293	29.70%	14.85%	4.17%	16.21%
over $74,028 up to $84,993	32.50%	16.25%	10.32%	19.71%	over $72,293 up to $83,001	32.50%	16.25%	8.12%	19.71%
over $84,993 up to $85,414	34.29%	17.15%	12.79%	21.95%	over $83,001 up to $83,088	34.29%	17.15%	10.64%	21.95%
over $85,414 up to $103,205	38.29%	19.15%	18.31%	26.95%	over $83,088 up to $100,787	38.29%	19.15%	16.28%	26.95%
over $103,205 up to $132,406	40.70%	20.35%	21.64%	29.96%	over $100,787 up to $128,800	40.70%	20.35%	19.68%	29.96%
over $132,406	43.70%	21.85%	25.78%	33.71%	over $128,800	43.70%	21.85%	23.91%	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
2012	Tax Rate				2011	Tax Rate
$11,354	5.06%				$11,088	5.06%
Federal Basic Personal Amount
2012	Tax Rate				2011	Tax Rate
$10,822	15.00%				$10,527	15.00%

British Columbia -> Tax Rates -> 2012 and 2011 Tax Rates -> BC Personal Income Tax Rates

BC 2012 and 2011 Personal Marginal Income Tax Rates