BC 2025 and 2024 Tax Rates & Tax Brackets

BC Income Tax Act s. 4.1, 4.3, 4.52, 4.69

The BC tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.028 (2.8% increase).

The Federal tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.027 (2.7% increase).

See the Canada Federal Personal Tax Rates page for information on the Capital Gains Inclusion Rate Change.

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

The Federal and BC indexation factors, tax brackets and tax rates for 2025 have been confirmed to Canada Revenue Agency information.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator or the Detailed Tax Calculators.

TaxTips.ca - BC Tax Rates
2025 Taxable Income	2025 Tax Rates	2024 Taxable Income	2024 Tax Rates
first $49,279	5.06%	first $47,937	5.06%
over $49,279 up to $98,560	7.70%	over $47,937 up to $95,875	7.70%
over $98,560 up to $113,158	10.50%	over $95,875 up to $110,076	10.50%
over $113,158 up to $137,407	12.29%	over $110,076 up to $133,664	12.29%
over $137,407 up to $186,306	14.70%	over $133,664 up to $181,232	14.70%
over $186,306 up to $259,829	16.80%	over $181,232 up to $252,752	16.80%
over $259,829	20.50%	over $252,752	20.50%

TaxTips.ca - Combined Federal & BC Tax Brackets and Tax Rates
2025 Taxable Income (1)	BC 2025 Marginal Tax Rates					2024 Taxable Income (1)	BC 2024 Marginal Tax Rates
	Other Income	Capital Gains		Canadian Dividends			Other Income	Capital Gains		Canadian Dividends
	Other Income	First $250K	Excess Over $250K	Eligible	Non-Eligible		Other Income	All Pre- Jun 25	>$250K Post- Jun 24	Eligible	Non-Eligible
first $49,279	20.06%	10.03%	13.37%	-9.60%	10.43%	first $47,937	20.06%	10.03%	13.37%	-9.60%	10.43%
over $49,279 up to $57,375	22.70%	11.35%	15.13%	-5.96%	13.47%	over $47,937 up to $55,867	22.70%	11.35%	15.13%	-5.96%	13.47%
over $57,375 up to $98,560	28.20%	14.10%	18.80%	1.63%	19.80%	over $55,867 up to $95,875	28.20%	14.10%	18.80%	1.63%	19.80%
over $98,560 up to $113,158	31.00%	15.50%	20.67%	5.49%	23.02%	over $95,875 up to $110,076	31.00%	15.50%	20.67%	5.49%	23.02%
over $113,158 up to $114,750	32.79%	16.40%	21.86%	7.96%	25.07%	over $110,076 up to $111,733	32.79%	16.40%	21.86%	7.96%	25.07%
over $114,750 up to $137,407	38.29%	19.15%	25.53%	15.55%	31.40%	over $111,733 up to $133,664	38.29%	19.15%	25.53%	15.55%	31.40%
over $137,407 up to $177,882	40.70%	20.35%	27.13%	18.88%	34.17%	over $133,664 up to $173,205	40.70%	20.35%	27.13%	18.88%	34.17%
over $177,882 up to $186,306	44.02%	22.01%	29.35%	23.46%	37.99%	over $173,205 up to $181,232	44.02%	22.01%	29.35%	23.46%	37.99%
over $186,306 up to $253,414	46.12%	23.06%	30.75%	26.36%	40.41%	over $181,232 up to $246,752	46.12%	23.06%	30.75%	26.36%	40.41%
over $253,414 up to $259,829	49.80%	24.90%	33.20%	31.44%	44.64%	over $246,752 up to $252,752	49.80%	24.90%	33.20%	31.44%	44.64%
over $259,829	53.50%	26.75%	35.67%	36.54%	48.89%	over $252,752	53.50%	26.75%	35.67%	36.54%	48.89%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%. For more information see BC dividend tax credits. Copyright © 2002 Boat Harbour Investments Ltd.

TaxTips.ca British Columbia Basic Personal Amount
2025 Personal Amount	2025 Tax Rate	2024 Personal Amount	2024 Tax Rate
$12,932	5.06%	$12,580	5.06%

Federal Basic Personal Amount
2025 Personal Amount (1) Minimum / Maximum		2025 Tax Rate	2024 Personal Amount (1) Minimum / Maximum		2024 Tax Rate
$14,538	$16,129	15%	$14,156	$15,705	15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.

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

Revised: November 24, 2024