2017-2018 BC省個人所得稅率
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British Columbia Personal Income Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Tax Rates | 2017 Taxable Income | 2017 Tax Rates | ||||||
| first $39,676 | 5.06% | first $38,898 | 5.06% | ||||||
| over $39,676 up to $79,353 | 7.70% | over $38,898 up to $77,797 | 7.70% | ||||||
| over $79,353 up to $91,107 | 10.50% | over $77,797 up to $89,320 | 10.50% | ||||||
| over $91,107 up to $110,630 | 12.29% | over $89,320 up to $108,460 | 12.29% | ||||||
| over $110,630 up to $150,000 | 14.70% | over $108,460 | 14.70% | ||||||
| over $150,000 | 16.80% | ||||||||
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Combined Federal & British Columbia Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Marginal Tax Rates | 2017 Taxable Income | 2017 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $39,676 | 20.06% | 10.03% | -6.84% | 9.23% | first $38,898 | 20.06% | 10.03% | -6.84% | 8.61% |
| over $39,676 up to $46,605 | 22.70% | 11.35% | -3.20% | 12.30% | over $38,898 up to $45,916 | 22.70% | 11.35% | -3.20% | 11.70% |
| over $46,605 up to $79,353 | 28.20% | 14.10% | 4.39% | 18.68% | over $45,916 up to $77,797 | 28.20% | 14.10% | 4.39% | 18.13% |
| over $79,353 up to $91,107 | 31.00% | 15.50% | 8.25% | 21.93% | over $77,797 up to $89,320 | 31.00% | 15.50% | 8.25% | 21.41% |
| over $91,107 up to $93,208 | 32.79% | 16.40% | 10.72% | 24.00% | over $89,320 up to $91,831 | 32.79% | 16.40% | 10.72% | 23.50% |
| over $93,208 up to $110,630 | 38.29% | 19.15% | 18.31% | 30.38% | over $91,831 up to $108,460 | 38.29% | 19.15% | 18.31% | 29.94% |
| over $110,630 up to $144,489 | 40.70% | 20.35% | 21.64% | 33.18% | over $108,460 up to $142,353 | 40.70% | 20.35% | 21.64% | 32.76% |
| over $144,489 up to $150,000 | 43.70% | 21.85% | 25.78% | 36.66% | over $142,353 up to $202,800 | 43.70% | 21.85% | 25.78% | 36.27% |
| over $150,000 up to $205,842 | 45.80% | 22.90% | 28.68% | 39.09% | over $202,800 | 47.70% | 23.85% | 31.30% | 40.95% |
| over $205,842 | 49.80% | 24.90% | 34.20% | 43.73% | |||||
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Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable amount). |
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British Columbia Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2016 Tax Rate | ||||||
| $10,412 | 5.06% | $10,208 | 5.06% | ||||||
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Federal Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2016 Tax Rate | ||||||
| $11,809 | 15% | $11,635 | 15% | ||||||
