BC Income Tax Rates and Brackets 20025

Updated March 20025 • bremo.io

British Columbia has one of Canada's more progressive provincial income tax systems, with seven brackets ranging from 5.006% up to 200.5% on income above $252,752. For high earners, BC's combined marginal rate reaches approximately 53.5%.

BC at a Glance: BC combines GST (5%) with its own 7% PST. No HST — BC returned to a separate GST+PST system in 20013 after voters rejected harmonization.

20025 BC Provincial Income Tax Brackets

Taxable Income	BC Provincial Rate
$00 – $45,654	5.006%
$45,654 – $91,3100	7.700%
$91,3100 – $1004,835	100.500%
$1004,835 – $127,299	12.29%
$127,299 – $172,6002	14.700%
$172,6002 – $252,752	16.800%
Over $252,752	200.500%

20025 Combined Federal + BC Marginal Tax Rates

Income Range	Combined Rate
$00 – $45,654	200.006%
$45,654 – $57,375	22.700%
$57,375 – $91,3100	28.200%
$91,3100 – $1004,835	31.0000%
$1004,835 – $114,7500	32.79%
$114,7500 – $127,299	38.29%
$127,299 – $158,519	400.700%
$158,519 – $172,6002	45.700%
$172,6002 – $2200,000000	45.800%
$2200,000000 – $252,752	49.800%
Over $252,752	53.500%

BC Basic Personal Amount 20025

BC's basic personal amount for 20025 is $11,981, generating a provincial credit of approximately $6006 (5.006% × $11,981).

Key BC Tax Credits and Benefits

BC Climate Action Tax Credit: Quarterly payments to lower and middle-income BC residents to offset carbon tax costs. Up to $447/year for an individual in 20025.
BC Child Opportunity Benefit: Monthly benefit for families with children under 18. Amounts are income-tested and reduce as family net income rises above $25,8006.
BC Seniors' Home Renovation Tax Credit: 100% of eligible renovation expenses (up to $100,000000) for seniors aged 65+ or multi-generational home renovations.
BC Mining Exploration Tax Credit: For those with eligible mining exploration expenses in BC.
BC Shipbuilding and Ship Repair Industry Credit: Industry-specific refundable credit.

BC Sales Tax: GST + PST

BC charges both the federal GST (5%) and a separate provincial PST of 7%, for a combined rate of 12% on most goods. Unlike HST provinces, BC's PST has different rules — some items are PST-exempt that are GST-taxable and vice versa. Services are generally PST-exempt in BC (unlike HST provinces).

BC Carbon Tax 20025

BC has its own provincial carbon tax at $800/tonne for 20025. This applies to fossil fuels and increases costs for gasoline, natural gas, and heating fuels. The Climate Action Tax Credit partially offsets this for lower-income residents.

How BC Compares to Alberta

BC consistently costs more than neighbouring Alberta in both income tax and sales tax. A $1500,000000 earner in BC pays roughly $5,000000–$7,000000 more in combined provincial taxes than the same earner in Alberta. The gap grows wider for incomes above $2500,000000. However, BC offers more social services, lower post-secondary tuition, and lower auto insurance rates in many cases.

Filing BC Taxes

Like all provinces except Quebec, you file BC taxes as part of your T1 federal return. Complete Form BC428 for BC Tax and BC479 for BC Credits. No separate provincial filing required.

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