BC Income Tax 2025: Brackets, Credits, and How It Compares

British Columbia sits in the middle of the pack for income tax in Canada. Lower than Ontario and Quebec at most income levels, but higher than Alberta. What makes BC unusual is the number of brackets — seven provincial brackets create a very gradual tax progression that keeps rates relatively low until you hit six figures.

Here is how BC income tax works for the 2025 tax year and where you actually land compared to other provinces.

BC’s 7 Provincial Tax Brackets

BC has more tax brackets than any other province. The graduated structure means your rate increases slowly as your income rises, which benefits middle-income earners more than a system with fewer, wider brackets.

Taxable Income	BC Rate
Up to ~$47,937	5.06%
$47,937 to ~$95,875	7.70%
$95,875 to ~$110,076	10.50%
$110,076 to ~$133,664	12.29%
$133,664 to ~$181,232	14.70%
$181,232 to ~$252,752	16.80%
Over ~$252,752	20.50%

That starting rate of 5.06% is one of the lowest in Canada. Only Saskatchewan (at 10.5% with a much higher threshold) and Alberta (at 10% with a much higher threshold) structure their first brackets differently enough to compare. The point is that on income under $48,000, BC takes just over five cents on every dollar. Ontario’s first bracket rate is 5.05% — nearly identical — but Ontario layers on the health premium and surtax at higher levels that BC does not.

Calculate your BC tax —>

Basic Personal Amount

BC’s basic personal amount for 2025 is $12,932. That is the income threshold below which you owe zero provincial tax.

For context:

• Alberta BPA: $22,323
• Quebec BPA: $18,571
• Federal BPA: $16,129
• Ontario BPA: $12,747
• BC BPA: $12,932

BC and Ontario are nearly identical here, and both are well below Alberta and the federal amount. If you earn $15,000 in BC, you are paying provincial tax on about $2,068 of that. In Alberta, you would owe nothing provincially on that same income.

No Health Premium

Unlike Ontario, BC does not charge a separate health premium on your tax return. Ontario’s health premium adds $300 to $900 to your annual tax bill on incomes above $20,000. BC eliminated its Medical Services Plan (MSP) premiums entirely in 2020, so there is no equivalent charge. Health care is funded through general tax revenue.

This is a genuine advantage over Ontario, especially in the $50,000 to $100,000 income range where the Ontario Health Premium adds a few hundred dollars on top of the already-comparable income tax rates.

BC Climate Action Tax Credit

BC offers a refundable Climate Action Tax Credit paid quarterly to low and moderate-income residents. It is designed to offset the carbon tax on fuel and heating costs.

For 2025, the approximate amounts are:

• Adults: up to ~$504 per year
• Children: up to ~$126 per year per child

A family of four with two children could receive roughly $1,260 per year. The credit phases out as family net income increases, disappearing entirely at higher income levels. You do not need to apply separately — it is calculated from your tax return and paid automatically through the CRA along with the federal GST/HST credit.

See your BC after-tax income —>

How BC Compares to Alberta and Ontario

Here is the approximate total income tax (federal plus provincial) at common salary levels for 2025, assuming employment income with only basic personal amount credits:

At $75,000:

• BC: ~$15,600
• Alberta: ~$15,100
• Ontario: ~$16,200

At $100,000:

• BC: ~$23,500
• Alberta: ~$22,800
• Ontario: ~$24,400

At $75,000, BC is about $500 more than Alberta and $600 less than Ontario. At $100,000, the pattern holds — BC stays in the middle, roughly $700 more than Alberta and $900 less than Ontario. The difference between BC and Alberta is noticeable but not dramatic at these income levels. The difference between BC and Ontario is more significant, largely because of Ontario’s health premium and surtax structure.

At very high incomes, the picture shifts. BC’s top combined marginal rate (federal 33% plus BC 20.5%) reaches approximately 53.5% on income over $252,752. That is essentially the same as Ontario’s top combined rate of about 53.53%. So at the top end, BC and Ontario converge, and both are well above Alberta’s top combined rate of roughly 48%.

PST Is Separate from Income Tax

BC charges a 7% Provincial Sales Tax on most goods, on top of the 5% federal GST. That is 12% total at the cash register compared to Alberta’s 5% GST-only or Ontario’s 13% HST.

While PST is not an income tax topic, it affects your overall cost of living and your effective tax burden. BC’s PST does not apply to most services, groceries, or children’s clothing, but it adds up on vehicles, electronics, furniture, and other purchases. Something to factor in if you are comparing total tax load between provinces rather than just income tax.

CPP, EI, and Filing

BC uses the same Canada Pension Plan and Employment Insurance as every province except Quebec. For 2025, the CPP employee rate is 5.95% on pensionable earnings between $3,500 and $71,300. EI is 1.64% on insurable earnings up to $65,700. These are identical to what workers in Alberta, Ontario, and other non-Quebec provinces pay.

Filing is straightforward. You submit one tax return to the CRA, and your BC provincial tax is calculated on the same return. No separate provincial filing, no separate agency. The CRA handles everything.

The filing deadline for the 2025 tax year is April 30, 2026 (June 15 for self-employed individuals, but any balance owing is still due April 30).

A Quick Note on BC Real Estate Taxes

BC has several tax measures related to property that sometimes get confused with income tax. The principal residence exemption still applies — selling your primary home is tax-free. But BC layers on additional property-related taxes including the Property Transfer Tax on home purchases and the Speculation and Vacancy Tax in certain urban areas.

These are not income taxes and do not appear on your income tax return. But they are part of BC’s broader tax picture, and worth understanding if you own property or plan to buy in the province.

Run your full BC tax calculation —>

For a side-by-side look at how your income would be taxed in every province, use the income tax calculator and compare the results.

Related Guides

• 2025 Canadian Tax Brackets
• How Much Tax Do I Pay on My Salary in Canada?
• Alberta Income Tax 2025