2019-2020 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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| 2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | |||||||
| first $41,725 | 5.06% | first $40,707 | 5.06% | |||||||
| over $41,725 up to $83,451 | 7.70% | over $40,707 up to $81,416 | 7.70% | |||||||
| over $83,451 up to $95,812 | 10.50% | over $81,416 up to $93,476 | 10.50% | |||||||
| over $95,812 up to $116,344 | 12.29% | over $93,476 up to $113,506 | 12.29% | |||||||
| over $116,344 up to $157,748 | 14.70% | over $113,506 up to $153,900 | 14.70% | |||||||
| over $157,748 up to $220,000 | 16.80% | over $153,900 | 16.80% | |||||||
| over $220,000 | 20.50% | |||||||||
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Combined Federal & British Columbia Tax Brackets and Tax Rates |
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| 2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | |||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | |||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | |||||||
| first $41,725 | 20.06% | 10.03% | -9.60% | 10.43% | first $40,707 | 20.06% | 10.03% | -9.60% | 10.43% | |
| over $41,725 up to $48,535 | 22.70% | 11.35% | -5.96% | 13.47% | over $40,707 up to $47,630 | 22.70% | 11.35% | -5.96% | 13.47% | |
| over $48,535 up to $83,451 | 28.20% | 14.10% | 1.63% | 19.80% | over $47,630 up to $81,416 | 28.20% | 14.10% | 1.63% | 19.80% | |
| over $83,451 up to $95,812 | 31.00% | 15.50% | 5.49% | 23.02% | over $81,416 up to $93,476 | 31.00% | 15.50% | 5.49% | 23.02% | |
| over $95,812 up to $97,069 | 32.79% | 16.40% | 7.96% | 25.07% | over $93,476 up to $95,259 | 32.79% | 16.40% | 7.96% | 25.07% | |
| over $97,069 up to $116,344 | 38.29% | 19.15% | 15.55% | 31.40% | over $95,259 up to $113,506 | 38.29% | 19.15% | 15.55% | 31.40% | |
| over $116,344 up to $150,473 | 40.70% | 20.35% | 18.88% | 34.17% | over $113,506 up to $147,667 | 40.70% | 20.35% | 18.88% | 34.17% | |
| over $150,473 up to $157,748 | 43.92% | 21.96% | 23.32% | 37.87% | over $147,667 up to $153,900 | 43.70% | 21.85% | 23.02% | 37.62% | |
| over $157,748 up to $214,368 | 46.02% | 23.01% | 26.22% | 40.29% | over $153,900 up to $210,371 | 45.80% | 22.90% | 25.92% | 40.04% | |
| over $214,368 up to $220,000 | 49.80% | 24.90% | 31.44% | 44.64% | over $210,371 | 49.80% | 24.90% | 31.44% | 44.64% | |
| over $220,000 | 53.50% | 26.75% | 36.54% | 48.89% | ||||||
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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. |
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British Columbia Basic Personal Amount |
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| 2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | |||||||
| $10,949 | 5.06% | $10,682 | 5.06% | |||||||
| Federal Basic Personal Amount | ||||||||||
| 2020 Personal Amount (1) | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | |||||||
| $13,229 | 15% | $12,069 | 15% | |||||||
(1) The 2020 federal personal amount is increased from $12,298 to $13,229 for taxpayers with net income of $150,473 or less. For incomes above this threshold, the additional amount of $931 is reduced until it becomes zero at net income of $214,368. The marginal tax rates above have been adjusted to reflect this change.
