Tax brackets
British Columbia 2025 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 $253,414.
British Columbia: 7 brackets, top rate 20.5% above $259,829.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2025 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $49,279 | 19.56% |
| $49,279 to $57,375 | 22.2% |
| $57,375 to $98,560 | 28.2% |
| $98,560 to $113,158 | 31.0% |
| $113,158 to $114,750 | 32.79% |
| $114,750 to $137,407 | 38.29% |
| $137,407 to $177,882 | 40.7% |
| $177,882 to $186,306 | 43.7% |
| $186,306 to $253,414 | 45.8% |
| $253,414 to $259,829 | 49.8% |
| Over $259,829 | 53.5% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA reflects the maximum 'enhanced' amount. 2025 lowest bracket rate effectively 14.5% due to mid-year cut
2025 brackets
British Columbia income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-14
| Bracket range | Rate |
|---|---|
| $0 to $49,279 | 5.06% |
| $49,279 to $98,560 | 7.7% |
| $98,560 to $113,158 | 10.5% |
| $113,158 to $137,407 | 12.29% |
| $137,407 to $186,306 | 14.7% |
| $186,306 to $259,829 | 16.8% |
| Over $259,829 | 20.5% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
2025 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26.0% |
| $177,882 to $253,414 | 29.0% |
| Over $253,414 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA reflects the maximum 'enhanced' amount. 2025 lowest bracket rate effectively 14.5% due to mid-year cut
More regions in 2025
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