British Columbia Tax Rates

British Columbia

2025 Tax Rates

Personal Income Tax — Combined Federal + Provincial

Top marginal rates — 2025

Other income 53.5%Capital gains 26.75%Elig. dividends 36.54%Non-elig. dividends 48.89%

Income Range	Other Income	Capital Gains	Eligible Dividends	Non-Elig. Dividends
Up to $49,279	19.56%	9.78%	-10.29%	9.86%
$49,279 – $57,375	22.2%	11.1%	-6.65%	12.9%
$57,375 – $98,560	28.2%	14.1%	1.63%	19.8%
$98,560 – $113,158	31%	15.5%	5.49%	23.02%
$113,158 – $114,750	32.79%	16.4%	7.96%	25.07%
$114,750 – $137,407	38.29%	19.15%	15.55%	31.4%
$137,407 – $177,882	40.7%	20.35%	18.88%	34.17%
$177,882 – $186,306	44.01%	22.01%	23.45%	37.98%
$186,306 – $253,414	46.11%	23.06%	26.35%	40.4%
$253,414 – $259,829	49.8%	24.9%	31.44%	44.64%
Over $259,829	53.5%	26.75%	36.54%	48.89%

Corporate Income Tax

General Rate27%Combined fed + prov

Small Business Rate11%CCPC active business income

Business Limit$500,000SB rate applies up to this limit

Integrated Rates — Corporate + Personal

Integration analysis shows the total tax cost when income flows through a corporation and is then distributed to a top-bracket individual shareholder, compared with earning the same income directly as salary.

Route	Corp Rate	Top Personal Rate	Combined Integrated Rate	vs. Salary
Salary / DirectBaseline	—	53.5%	53.5%	—
Corp (General) → Eligible DividendPublic company or CCPC above limit	27%	36.54%	53.67%	+0.17%
Corp (CCPC/SB) → Non-Eligible DividendCCPC within small-business limit	11%	48.89%	54.51%	+1.01%

All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and British Columbia provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.