British Columbia Tax Brackets 2023

The British Columbia tax brackets and personal amount have been increased for 2023 by an indexation factor of 1.06.

The British Columbia Basic Personal Amount has also been increased to $11,981 for 2023.

There are 7 tax brackets in British Columbia and 7 corresponding tax rates. The lowest rate is 5.06% and the highest rate is 20.50%. The highest provincial rate is applied above $240,717. The combined federal and provincial marginal tax rate is 53.50%, which is paid on the income above $240,717.

2023 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2023 Taxable income	British Columbia Tax rate 2023
$0 - $45,654	5.06%
$45,655 - $91,310	7.70%
$91,311 - $104,835	10.50%
$104,836 - $127,299	12.29%
$127,300 - $172,602	14.70%
$172,603 - $240,716	16.80%
$240,717 -	20.50%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2023
$0 - $45,654	20.06%
$45,655 - $53,359	22.70%
$53,360 - $91,310	28.20%
$91,311 - $104,835	31.00%
$104,836 - $106,717	32.79%
$106,718 - $127,299	38.29%
$127,300 - $165,430	40.70%
$165,431 - $172,602	44.02%
$172,603 - $235,675	46.12%
$235,676 - $240,716	49.80%
$240,717 -	53.50%

British Columbia Basic Personal Amount
2023	Tax rate
$11,981	5.06%

Federal Basic Personal Amount
2023	Tax rate
$15,000	15.00%

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2022 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2022 Taxable income	British Columbia Tax rate 2022
$0 - $43,070	5.06%
$43,071 - $86,141	7.70%
$86,142 - $98,901	10.50%
$98,902 - $120,094	12.29%
$120,095 - $162,832	14.70%
$162,833 - $227,091	16.80%
$227,092 -	20.50%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2022
$0 - $43,070	20.06%
$43,071 - $50,197	22.70%
$50,198 - $86,141	28.20%
$86,142 - $98,901	31.00%
$98,902 - $100,392	32.79%
$100,393 - $120,094	38.29%
$120,095 - $155,625	40.70%
$155,626 - $162,832	44.08%
$162,833 - $221,708	46.18%
$221,709 - $227,091	49.80%
$227,092 -	53.50%

British Columbia Basic Personal Amount
2022	Tax rate
$11,302	5.06%

Federal Basic Personal Amount
2022	Tax rate
$14,398	15.00%

2021 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2021 Taxable income	British Columbia Tax rate 2021
$0 - $42,184	5.06%
$42,185 - $84,369	7.70%
$84,370 - $96,866	10.50%
$96,867 - $117,623	12.29%
$117,624 - $159,483	14.70%
$159,484 - $222,420	16.80%
$222,421 -	20.50%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2021
$0 - $42,184	20.06%
$42,185 - $49,019	22.70%
$49,020 - $84,369	28.20%
$84,370 - $96,866	31.00%
$96,867 - $98,039	32.79%
$98,040 - $117,623	38.29%
$117,624 - $151,977	40.70%
$151,978 - $159,483	44.02%
$159,484 - $216,510	46.12%
$216,511 - $222,420	49.80%
$222,421 -	53.50%

British Columbia Basic Personal Amount
2021	Tax rate
$11,070	5.06%

Federal Basic Personal Amount
2021	Tax rate
$12,421	15.00%

2020 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2020 Taxable income	British Columbia Tax rate 2020
$0 - $41,725	5.06%
$41,726 - $83,451	7.70%
$83,452 - $95,812	10.50%
$95,813 - $116,344	12.29%
$116,345 - $157,748	14.70%
$157,749 - $219,999	16.80%
$220,000 -	20.50%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2020
$0 - $41,725	20.06%
$41,726 - $48,535	22.70%
$48,536 - $83,451	28.20%
$83,452 - $95,812	31.00%
$95,813 - $97,069	32.79%
$97,070 - $116,344	38.29%
$116,345 - $150,473	40.70%
$150,474 - $157,748	43.70%
$157,749 - $214,368	45.80%
$214,369 - $219,999	49.80%
$220,000 -	53.50%

British Columbia Basic Personal Amount
2020	Tax rate
$10,949	5.06%

Federal Basic Personal Amount
2020	Tax rate
$12,298	15.00%

2019 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2019 Taxable income	British Columbia Tax rate 2019
$0 - $40,706	5.06%
$40,707 - $81,415	7.70%
$81,416 - $93,475	10.50%
$93,476 - $113,505	12.29%
$113,506 - $153,899	14.70%
$153,900 -	16.80%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2019
$0 - $40,706	20.06%
$40,707 - $47,629	22.70%
$47,630 - $81,415	28.20%
$81,416 - $93,475	31.00%
$93,476 - $95,258	32.79%
$95,259 - $113,505	38.29%
$113,506 - $147,666	40.70%
$147,667 - $153,899	43.70%
$153,900 - $210,370	45.80%
$210,371 -	49.80%

British Columbia Basic Personal Amount
2019	Tax rate
$10,682	5.06%

Federal Basic Personal Amount
2019	Tax rate
$12,069	15.00%

2018 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2018 Taxable income	British Columbia Tax rate 2018
$0 - $39,676	5.06%
$39,677 - $79,353	7.70%
$79,354 - $91,106	10.50%
$91,107 - $110,629	12.29%
$110,630 - $150,000	14.70%
$150,001 -	16.80%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2018
$0 - $39,676	20.06%
$39,677 - $46,605	22.70%
$46,606 - $79,353	28.20%
$79,354 - $91,106	31.00%
$91,107 - $93,208	32.79%
$93,209 - $110,629	38.29%
$110,630 - $144,489	40.70%
$144,490 - $150,000	43.70%
$150,001 - $205,842	45.80%
$205,843 -	49.80%

British Columbia Basic Personal Amount
2018	Tax rate
$10,412	5.06%

Federal Basic Personal Amount
2018	Tax rate
$11,810	15.00%

2017 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2017 Taxable income	British Columbia Tax rate 2017
$0 - $38,898	5.06%
$38,899 - $77,797	7.70%
$77,798 - $89,320	10.50%
$89,321 - $108,460	12.29%
$108,461 -	14.70%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2017
$0 - $38,898	20.06%
$38,899 - $45,916	22.70%
$45,917 - $77,797	28.20%
$77,798 - $89,320	31.00%
$89,321 - $91,831	32.79%
$91,832 - $108,460	38.29%
$108,461 - $142,353	40.70%
$142,354 - $202,800	43.70%
$202,801 -	47.70%

British Columbia Basic Personal Amount
2017	Tax rate
$10,208	5.06%

Federal Basic Personal Amount
2017	Tax rate
$11,635	15.00%

2016 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2016 Taxable income	British Columbia Tax rate 2016
$0 - $38,210	5.06%
$38,211 - $76,421	7.70%
$76,422 - $87,741	10.50%
$87,742 - $106,543	12.29%
$106,544 -	14.70%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2016
$0 - $38,210	20.06%
$38,211 - $45,282	22.70%
$45,283 - $76,421	28.20%
$76,422 - $87,741	31.00%
$87,742 - $90,563	32.79%
$90,564 - $106,543	38.29%
$106,544 - $140,388	40.70%
$140,389 - $200,000	43.70%
$200,001 -	47.70%

British Columbia Basic Personal Amount
2016	Tax rate
$10,027	5.06%

Federal Basic Personal Amount
2016	Tax rate
$11,474	15.00%

2015 British Columbia Income Tax Rates

British Columbia Personal Income Tax Brackets and Tax Rates
2015 Taxable income	British Columbia Tax rate 2015
$0 - $37,869	5.06%
$37,870 - $75,740	7.70%
$75,741 - $86,958	10.50%
$86,959 - $105,592	12.29%
$105,593 - $151,050	14.70%
$151,051 -	16.80%

Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable income	British Columbia Marginal Tax Rates 2015
$0 - $37,869	20.06%
$37,870 - $44,701	22.70%
$44,702 - $75,740	29.70%
$75,741 - $86,958	32.50%
$86,959 - $89,401	34.29%
$89,402 - $105,592	38.29%
$105,593 - $138,586	40.70%
$138,587 - $151,050	43.70%
$151,051 -	45.80%

British Columbia Basic Personal Amount
2015	Tax rate
$9,938	5.06%

Federal Basic Personal Amount
2015	Tax rate
$11,327	15.00%

British Columbia Tax Brackets and Personal Marginal Income Tax Rates 2023