T1 PERSONAL INCOME TAX RATE 2018

2018 Federal Personal Income Tax Brackets and Tax Rates

2018 Taxable Income 2018 Marginal Tax Rates
Other Capital Canadian Dividends
Income Gains Eligible Non-Eligible
first $46,605 15.00% 7.50% -0.03% 5.77%
$46,605 – $93,208 20.50% 10.25% 7.56% 12.15%
$93,208 – $144,489 26.00% 13.00% 15.15% 18.53%
$144,489 – $205,842 29.00% 14.50% 19.29% 22.01%
Over $205,842 33.00% 16.50% 24.81% 26.65%

2018 Combined Federal and British Columbia Tax Brackets and Tax Rates

2018 Taxable Income 2018 Marginal Tax Rates
Other Capital Canadian Dividends
Income Gains Eligible Non-Eligible
first $39,676 20.06% 10.03% -6.84% 9.23%
$39,676 – $46,605 22.70% 11.35% -3.20% 12.30%
$46,605 – $79,353 28.20% 14.10% 4.39% 18.68%
$79,353 – $91,107 31.00% 15.50% 8.25% 21.93%
$91,107 – $93,208 32.79% 16.40% 10.72% 24.00%
$93,208 – $110,630 38.29% 19.15% 18.31% 30.38%
$110,630 – $144,489 40.70% 20.35% 21.64% 33.18%
$144,489 – $150,000 43.70% 21.85% 25.78% 36.66%
$150,000 – $205,842 45.80% 22.90% 28.68% 39.09%
Over $205,842 49.80% 24.90% 34.20% 43.73%