2025 British Columbia Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for British Columbia in tax year 2025.
Canadian Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$57,375 | 14.50% |
| CA$57,375 | CA$114,750 | 20.50% |
| CA$114,750 | CA$177,882 | 26.00% |
| CA$177,882 | CA$253,414 | 29.00% |
| CA$253,414 | No limit | 33.00% |
British Columbia Provincial Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$49,279 | 5.06% |
| CA$49,279 | CA$98,560 | 7.70% |
| CA$98,560 | CA$113,158 | 10.50% |
| CA$113,158 | CA$137,407 | 12.29% |
| CA$137,407 | CA$186,306 | 14.70% |
| CA$186,306 | CA$259,829 | 16.80% |
| CA$259,829 | No limit | 20.50% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 12.00%
- Federal Basic Personal Amount
- CA$16,129
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2025
OfficialValues verifiedThe federal basic personal amount phase-out (16,129 falling to 14,538 above the 33% bracket start) is not modelled; the full amount is credited at every income.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
10 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Repo's cited sourceUrl; returned HTTP 403 to WebFetch but search-indexed snippets of this exact page match the cited $57,375 first-bracket figure.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text quoting '14.5% of the amount taxable' for 2025 and the 2026 substitution to 14%.
Cited for Rate brackets · confirmed
Directly fetched; confirms Royal Assent March 12, 2026 (Statutes of Canada 2026, c. 2).
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; official PMO/Government of Canada release announcing cancellation of the inclusion-rate hike.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; lists identical 2025 thresholds/rates.
Cited for Capital gains · confirmed
Directly fetched; KPMG Budget 2025 summary: proposed change 'did not receive Royal Assent' and 'with the cancellation of these proposed changes the CEI has been eliminated' -- corroboration only.
Cited for Corporate rate · confirmed
Directly fetched; explicit 38% - 10% - 13% = 15% breakdown. Aggregator corroboration only; canada.ca corporation-tax-rates.html returned 403.
Cited for Dividend tax credit · confirmed
Directly fetched; 15.0198% of grossed-up taxable dividend for 2025, aggregator corroboration.
Cited for Dividend tax credit · confirmed
Directly fetched; 9.0301% of grossed-up taxable dividend, aggregator corroboration.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
British Columbia — 2025
OfficialValues verifiedVerified against BC428 for 2025. British Columbia levies no surtax and no health premium; the BC tax reduction for low incomes is not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 1 · Primary authority
- Dividend tax creditTier 1 · Primary authority
11 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Official BC government page; fetched this session, shows the 2025 bracket table matching the repo exactly.
Cited for Basic personal amount · confirmed
Official BC government page; fetched this session, states 2025 = $12,932.
Cited for Dividend tax credit · confirmed
Attempted official primary source (BC Income Tax Act); extraction returned inconsistent figures (15%) that do not reconcile with convergent evidence - discounted as unreliable extraction, not used as a basis for this verdict.
Cited for Corporate rate · confirmed
Official BC government page; fetched this session, general rate 12.0% effective Jan 1 2018.
- Government Of Canada Announces Deferral In Implementation Of Change To…canada.caTier 1 · Primary authority
Cited for Capital gains · confirmed
Official Department of Finance Canada release confirming deferral.
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official PMO release confirming cancellation; inclusion rate remains 50%.
Cited for Rate brackets · confirmed
Aggregator corroboration; same figures.
Cited for Dividend tax credit · confirmed
Aggregator; lists BC at 12% of grossed-up taxable dividends for 2019-2021 and 2022-2026.
Cited for Dividend tax credit · confirmed
Aggregator; consistent 12% figure with same basis description.
Cited for Dividend tax credit · confirmed
KPMG combined top marginal rates (accessed via WebSearch synthesis, direct PDF fetch 404'd); BC eligible-dividend combined top rate 36.54% used for arithmetic reconciliation to 12.00%.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.