Tax brackets
British Columbia 2023 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $235,675.
British Columbia: 7 brackets, top rate 20.5% above $240,716.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2023 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $45,654 | 20.06% |
| $45,654 to $53,359 | 22.7% |
| $53,359 to $91,310 | 28.2% |
| $91,310 to $104,835 | 31.0% |
| $104,835 to $106,717 | 32.79% |
| $106,717 to $127,299 | 38.29% |
| $127,299 to $165,430 | 40.7% |
| $165,430 to $172,602 | 43.7% |
| $172,602 to $235,675 | 45.8% |
| $235,675 to $240,716 | 49.8% |
| Over $240,716 | 53.5% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: First year of FHSA availability. BPA reflects the maximum 'enhanced' amount
2023 brackets
British Columbia income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $45,654 | 5.06% |
| $45,654 to $91,310 | 7.7% |
| $91,310 to $104,835 | 10.5% |
| $104,835 to $127,299 | 12.29% |
| $127,299 to $172,602 | 14.7% |
| $172,602 to $240,716 | 16.8% |
| Over $240,716 | 20.5% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
2023 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $53,359 | 15.0% |
| $53,359 to $106,717 | 20.5% |
| $106,717 to $165,430 | 26.0% |
| $165,430 to $235,675 | 29.0% |
| Over $235,675 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: First year of FHSA availability. BPA reflects the maximum 'enhanced' amount
More regions in 2023