TaxTips.ca - BC 2014 and 2013 Personal Marginal Income Tax Rates

British Columbia (BC) Personal Income Tax Brackets and Tax Rates
2014 Taxable Income			2014 Tax Rates		2013 Taxable Income			2013 Tax Rates
first $37,606			5.06%		first $37,568			5.06%
over $37,606 up to $75,213			7.70%		over $37,568 up to $75,138			7.70%
over $75,213 up to $86,354			10.50%		over $75,138 up to $86,268			10.50%
over $86,354 up to $104,858			12.29%		over $86,268 up to $104,754			12.29%
over $104,858 up to $150,000			14.70%		over $104,754			14.70%
over $150,000			16.80%
British Columbia (BC) Combined Federal & Provincial Tax Brackets and Tax Rates
2014 Taxable Income	2014 Marginal Tax Rates				2013 Taxable Income	2013 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 $37,606	20.06%	10.03%	-6.84%	7.61%	first $37,568	20.06%	10.03%	-6.84%	4.16%
over $37,606 up to $43,953	22.70%	11.35%	-3.20%	10.73%	over $37,568 up to $43,561	22.70%	11.35%	-3.20%	7.46%
over $43,953 up to $75,213	29.70%	14.85%	6.46%	18.99%	over $43,561 up to $75,138	29.70%	14.85%	6.46%	16.21%
over $75,213 up to $86,354	32.50%	16.25%	10.32%	22.29%	over $75,138 up to $86,268	32.50%	16.25%	10.32%	19.71%
over $86,354 up to $87,907	34.29%	17.15%	12.79%	24.40%	over $86,268 up to $87,123	34.29%	17.15%	12.79%	21.95%
over $87,907 up to $104,858	38.29%	19.15%	18.31%	29.12%	over $87,123 up to $104,754	38.29%	19.15%	18.31%	26.95%
over $104,858 up to $136,270	40.70%	20.35%	21.64%	31.97%	over $104,754 up to $135,054	40.70%	20.35%	21.64%	29.96%
over $136,270 up to $150,000	43.70%	21.85%	25.78%	35.51%	over $135,054	43.70%	21.85%	25.78%	33.71%
over $150,000	45.80%	22.90%	28.68%	37.98%
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). Note: Gross-up rate for non-eligible dividends is 18% in 2014, 25% in 2013. Above rates reflect automatic change for 2014 in non-eligible dividend tax credit rate due to the gross-up reduction. For more information see BC non-eligible dividend tax credit.
BC Basic Personal Amount
2014	Tax Rate				2013	Tax Rate
$9,869	5.06%				$10,276	5.06%
Federal Basic Personal Amount
2014	Tax Rate				2013	Tax Rate
$11,138	15.00%				$11,038	15.00%
BC's basic personal amount tax credit was 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 -> 2013 and 2014 Marginal Tax Rates -> BC Personal Income Tax Rates

BC 2013 and 2014 Personal Marginal Income Tax Rates

British Columbia -> Tax Rates -> 2013 and 2014 Marginal Tax Rates -> BC Personal Income Tax Rates

BC 2013 and 2014 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