Personal income tax · 2024
2024 British Columbia personal tax rates
British Columbia personal income tax
Personal income tax · Provincial / territorial · British Columbia · 2024
| Taxable income | Rate |
|---|---|
| $0 – $47,937 | 5.06% |
| $47,937 – $95,875 | 7.7% |
| $95,875 – $110,076 | 10.5% |
| $110,076 – $133,664 | 12.29% |
| $133,664 – $181,232 | 14.7% |
| $181,232 – $252,752 | 16.8% |
| $252,752 and over | 20.5% |
British Columbia combined federal and provincial personal income tax
Personal income tax · Combined federal and provincial / territorial · British Columbia · 2024
| Taxable income | Ordinary | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|
| $0 – $47,937 | 20.06% | 10.03% | -9.60% | 10.43% |
| $47,937 – $55,867 | 22.70% | 11.35% | -5.96% | 13.47% |
| $55,867 – $95,875 | 28.20% | 14.10% | 1.63% | 19.79% |
| $95,875 – $110,076 | 31.00% | 15.50% | 5.49% | 23.01% |
| $110,076 – $111,733 | 32.79% | 16.40% | 7.96% | 25.07% |
| $111,733 – $133,664 | 38.29% | 19.15% | 15.55% | 31.39% |
| $133,664 – $173,205 | 40.70% | 20.35% | 18.88% | 34.17% |
| $173,205 – $181,232 | 44.02% | 22.01% | 23.45% | 37.98% |
| $181,232 – $246,752 | 46.12% | 23.06% | 26.35% | 40.39% |
| $246,752 – $252,752 | 49.80% | 24.90% | 31.44% | 44.63% |
| $252,752 and over | 53.50% | 26.75% | 36.54% | 48.89% |
Combined ordinary rates in the fourth federal bracket include the federal basic personal amount clawback (about 0.32 percentage points in 2024). The statutory federal table shows the CRA rate of 29%.
The provincial tax in British Columbia is 5.6% on the first $50,363 of taxable income. The top provincial rate is 20.5% above $265,545. The combined table adds the federal rate that applies to the same income.
See all jurisdictions on the 2024 personal rates hub.