TaxTips.ca - BC 2013 and 2012 Personal Marginal IncomeTax Rates

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.

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

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

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

BC 2013 and 2012 Personal Marginal Income Tax Rates

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

BC 2013 and 2012 Personal Marginal Income Tax Rates

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

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

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

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