Table 1 – British Columbia (2016)

Taxable
income
Total
tax payable
Effective
 rate
Marginal
rate
$ %
20,000 1,784 8.92 20.06
30,000
40,000
3,790
5,842
12.63
14.61
20.53
25.29
50,000
60,000
8,372
11,192
16.74
18.65
28.20
28.20
70,000
80,000
14,012
16,932
20.02
21.17
29.20
31.40
90,000
100,000
20,072
23,871
22.30
23.87
37.98
39.12
110,000
120,000
27,783
31,853
25.26
26.54
40.70
40.70
130,000
140,000
150,000
160,000
35,923
39,993
44,351
48,721
27.63
28.57
29.57
30.45
40.70
43.58
43.70
43.70
170,000
180,000
190,000
200,000
53,091
57,461
61,831
66,201
31.23
31.92
32.54
33.10
43.70
43.70
43.70
47.70
250,000
300,000
350,000
400,000
90,052
113,902
137,752
161,602
36.02
37.97
39.36
40.40
47.70
47.70
47.70
47.70
450,000
500,000
550,000
600,000
185,452
209,302
233,152
257,002
41.21
41.86
42.39
42.83
47.70
47.70
47.70
47.70

Marginal rate applies on each dollar of additional income within the range.

Total tax payable and marginal rates are combined federal and B.C. amounts/rates.

Federal
Basic personal credit of $1,721 applies.

British Columbia
Basic personal credit of $507 applies.


The table does not consider the B.C. low income tax reduction, or the B.C. refundable sales tax credit which is based on family net income.