British Columbia 2025 Personal Income Tax Brackets

Combined British Columbia and Federal Personal Income Tax Rates & Brackets (2025)

Annual Taxable Income	Ordinary Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
$0 - $49,279	20.06%	10.03%	-9.60%	10.43%
$49,280 - $57,375	22.70%	11.35%	-5.96%	13.47%
$57,376 - $98,560	28.20%	14.10%	1.63%	19.79%
$98,561 - $113,158	31.00%	15.50%	5.49%	23.01%
$113,159 - $114,750	32.79%	16.39%	7.96%	25.07%
$114,751 - $137,407	38.29%	19.14%	15.55%	31.39%
$137,408 - $177,882	40.70%	20.35%	18.88%	34.17%
$177,883 - $186,306	43.70%	21.85%	23.02%	37.62%
$186,307 - $253,414	45.80%	22.90%	25.92%	40.03%
$253,415 - $259,829	49.80%	24.90%	31.44%	44.63%
$259,830+	53.50%	26.75%	36.54%	48.89%

Annual Taxable Income	Ordinary Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
$0 - $49,279	5.06%	2.53%	-9.58%	3.56%
$49,280 - $98,560	7.70%	3.85%	-5.93%	6.60%
$98,561 - $113,158	10.50%	5.25%	-2.07%	9.82%
$113,159 - $137,407	12.29%	6.14%	0.40%	11.88%
$137,408 - $186,306	14.70%	7.35%	3.73%	14.65%
$186,307 - $259,829	16.80%	8.40%	6.62%	17.07%
$259,830+	20.50%	10.25%	11.73%	21.32%

Annual Taxable Income	Ordinary Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
$0 - $57,375	15.00%	7.50%	-0.03%	6.87%
$57,376 - $114,750	20.50%	10.25%	7.56%	13.19%
$114,751 - $177,882	26.00%	13.00%	15.15%	19.52%
$177,883 - $253,414	29.00%	14.50%	19.29%	22.97%
$253,415+	33.00%	16.50%	24.81%	27.57%