T1 PERSONAL INCOME TAX RATE 2019

2019 Federal Personal Income Tax Brackets and Tax Rates
 Marginal Tax Rates
Taxable IncomeOtherCapitalCanadian Dividends
 IncomeGainsEligibleNon-Eligible
first $47,63015.00%7.50%-0.03%6.87%
$47,630 – $95,25920.50%10.25%7.56%13.19%
$95,259 – $147,66726.00%13.00%15.15%19.52%
$147,667 – $210,37129.00%14.50%19.29%22.97%
Over $210,37133.00%16.50%24.81%27.57%
     
2019 Combined Federal and British Columbia Tax Brackets and Tax Rates
 Marginal Tax Rates
Taxable IncomeOtherCapitalCanadian Dividends
 IncomeGainsEligibleNon-Eligible
first $40,70720.06%10.03%-9.60%10.34%
$40,707 – $47,63022.70%11.35%-5.96%13.47%
$47,630 – $81,41628.20%14.10%1.63%19.80%
$81,416 – $93,47631.00%15.50%5.49%23.02%
$93,476 – $95,25932.79%16.40%7.96%25.07%
$95,259 – $113,50638.29%19.15%15.55%31.40%
$113,506 – $147,66740.70%20.35%18.88%34.17%
$147,667 – $153,90043.70%21.85%23.02%37.62%
$153,900 – $210,37145.80%22.90%25.92%40.04%
Over $210,37149.80%24.90%31.44%44.64%