BC Tax Brackets 2025: Provincial Income Tax Guide

British Columbia residents pay both federal and provincial income tax. BC has seven provincial tax brackets ranging from 5.06% to 20.5%. This guide explains BC's 2025 tax brackets, combined rates with federal tax, and how to estimate your total BC tax bill.

BC Provincial Tax Brackets 2025

Income Range	BC Rate
$0 to $45,654	5.06%
$45,655 to $91,310	7.70%
$91,311 to $104,835	10.50%
$104,836 to $127,299	12.29%
$127,300 to $172,602	14.70%
$172,603 to $240,716	16.80%
Over $240,716	20.50%

BC Basic Personal Amount 2025

BC's Basic Personal Amount for 2025 is $11,981. This gives every BC resident a provincial tax credit of $11,981 × 5.06% = approximately $606, reducing the provincial tax you owe.

BC Tax Calculator 2025

Combined Federal + BC Tax Rates

Income	Combined Top Marginal Rate
Up to $45,654	~20.06%
$45,655 to $57,375	~22.70%
$57,376 to $91,310	~27.70%
$91,311 to $104,835	~30.50%
$104,836 to $114,750	~32.79%
$114,751 to $127,299	~38.29%
Over $240,716	~53.50%

BC-Specific Tax Credits

• BC Climate Action Tax Credit — quarterly payments for low and middle-income residents
• BC Seniors' Home Renovation Tax Credit — up to $1,000 for eligible seniors making accessibility improvements
• BC Training Tax Credit — for apprentices and employers in eligible programs
• BC Mining Exploration Tax Credit
• BC Film and Television Tax Credit

How BC Tax Is Filed

Like all provinces except Quebec, BC does not require a separate provincial tax return. Your BC provincial tax is calculated on your federal T1 income tax return through Schedule BC(S1) and BC(S2). The CRA collects both federal and BC taxes together.