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T1 PERSONAL INCOME TAX RATE 2025

2025 Federal Personal Income Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $57,37515.00%
over $57,375 up to $114,75020.50%
over $114,750 up to $177,88226.00%
over $177,882 up to $253,41429.32%
over $253,41433.00%
2025 Combined Federal & BC Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $49,27920.06%
over $49,279 up to $57,37522.70%
over $57,375 up to $98,56028.20%
over $98,560 up to $113,15831.00%
over $113,158 up to $114,75032.79%
over $114,750 up to $137,40738.29%
over $137,407 up to $177,88240.70%
over $177,882 up to $186,30644.02%
over $186,306 up to $253,41446.12%
over $253,414 up to $259,82949.80%
over $259,82953.50%
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T1 PERSONAL INCOME TAX RATE 2024

2024 Federal Personal Income Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $55,86715.00%
over $55,867 up to $111,73320.50%
over $111,733 up to $173,20526.00%
over $173,205 up to $246,75229.32%
over $246,75233.00%
2024 Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $47,93720.06%
over $47,937 up to $55,86722.70%
over $55,867 up to $95,87528.20%
over $95,875 up to $110,07631.00%
over $110,076 up to $111,73332.79%
over $111,733 up to $133,66438.29%
over $133,664 up to $173,20540.70%
over $173,205 up to $181,23244.02%
over $181,232 up to $246,75246.12%
over $246,752 up to $252,75249.80%
over $252,75253.50%
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T1 PERSONAL INCOME TAX RATE 2023

2023 Federal Personal Income Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $53,35915.00%
over $53,359 up to $106,71720.50%
over $106,717 up to $165,43026.00%
over $165,430 up to $235,67529.32%
over $235,67533.00%
2023 Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $45,65420.06%
over $45,654 up to $53,35922.70%
over $53,359 up to $91,31028.20%
over $91,310 up to $104,83531.00%
over $104,835 up to $106,71732.79%
over $106,717 up to $127,29938.29%
over $127,299 up to $165,43040.70%
over $165,430 up to $172,60244.02%
over $172,602 up to $235,67546.12%
over $235,675 up to $240,71649.80%
over $240,71653.50%
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T1 PERSONAL INCOME TAX RATE 2022

2022 Federal Personal Income Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $50,19715.00%
over $50,197 up to $100,39220.50%
over $100,392 up to $155,62526.00%
over $155,625 up to $221,70829.38%
over $221,70833.00%
2022 Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $43,07020.06%
over $43,070 up to $50,19722.70%
over $50,197 up to $86,14128.20%
over $86,141 up to $98,90131.00%
over $98,901 up to $100,39232.79%
over $100,392 up to $120,09438.29%
over $120,094 up to $155,62540.70%
over $155,625 up to $162,83244.08%
over $162,832 up to $221,70846.18%
over $221,708 up to $227,09149.80%
over $227,09153.50%
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T1 PERSONAL INCOME TAX RATE 2021

2021 Federal Personal Income Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $49,02015.00%
over $49,020 up to $98,04020.50%
over $98,040 up to $151,97826.00%
over $151,978 up to $216,51129.32%
over $216,51133.00%
  
2021 Federal and British Columbia (Combined)  Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $42,18420.06%
over $42,184 up to $49,02022.70%
over $49,020 up to $84,36928.20%
over $84,369 up to $96,86631.00%
over $96,866 up to $98,04032.79%
over $98,040 up to $117,62338.29%
over $117,623 up to $151,97840.70%
over $151,978 up to $159,48344.02%
over $159,483 up to $216,51146.12%
over $216,511 up to $222,42049.80%
over $222,42053.50%
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T1 PERSONAL INCOME TAX RATE 2020

2020 Federal Personal Income Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $48,53515.00%
$48,535 – $97,06920.50%
$97,069 – $150,47326.00%
$150,473 – $214,36829.22%
over $214,36833.00%
2020 Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable IncomeTax Rate
first $41,72520.06%
$41,725 – $48,53522.70%
$48,535 – $83,45128.20%
$83,451 – $95,81231.00%
$95,812 – $97,06932.79%
$97,069 – $116,34438.29%
$116,344 – $150,47340.70%
$150,473 – $157,74843.92%
$157,748 – $214,36846.02%
$214,368 – $220,00049.80%
over $220,00053.50%
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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%
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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%
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T1 PERSONAL INCOME TAX RATE 2017

2017 Federal Personal Income Tax Brackets and Tax Rates
2017 Taxable Income Other Income Capital Gains Canadian Dividends
Eligible Non-Eligible
first $45,916 15.00% 7.50% -0.03% 5.24%
$45,916 – $91,831 20.50% 10.25% 7.56% 11.67%
$91,831 – $142,353 26.00% 13.00% 15.15% 18.11%
$142,353 – $202,800 29.00% 14.50% 19.29% 21.62%
over $202,800 33.00% 16.50% 24.81% 26.30%
2017 Combined Federal and British Columbia Tax Brackets and Tax Rates
2017 Taxable Income Other Income Capital Gains Canadian Dividends
Eligible Non-Eligible
first $38,898 20.06% 10.03% -6.84% 8.61%
$38,898 – $45,916 22.70% 11.35% -3.20% 11.70%
$45,916 – $77,797 28.20% 14.10% 4.39% 18.13%
$77,797 – $89,320 31.00% 15.50% 8.25% 21.41%
$89,320 – $91,831 32.79% 16.40% 10.72% 23.50%
$91,831 – $108,460 38.29% 19.15% 18.31% 29.94%
$108,460 – $142,353 40.70% 20.35% 21.64% 32.76%
$142,353 – $202,800 43.70% 21.85% 25.78% 36.27%
over $202,800 47.70% 23.85% 31.30% 40.95%
  • Other income includes income from employment, self-employment, interest from Canadian or foreign sources, foreign dividend income, etc.
  • Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
  • Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
  • Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 17%.
  • The negative marginal tax rates for eligible dividends for lower tax brackets are the rates that would apply to the next dollar of actual dividend income received. The dividend tax credit is not refundable.
  • Reference: http://www.taxtips.ca
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T1 Personal Income Tax Rate 2016

2016 Federal Personal Income Tax Brackets and Tax Rates
2016 Taxable Income Other Income Capital Gains Canadian Dividends
Eligible Non-Eligible
first $45,282 15.00% 7.50% -0.03% 5.24%
$45,282 – $90,563 20.50% 10.25% 7.56% 11.67%
$90,563 – $140,388 26.00% 13.00% 15.15% 18.11%
$140,388 – $200,000 29.00% 14.50% 19.29% 21.62%
over $200,000 33.00% 16.50% 24.81% 26.30%
2016 Combined Federal and British Columbia Tax Brackets and Tax Rates
2016 Taxable Income Other Income Capital Gains Canadian Dividends
Eligible Non-Eligible
first $38,210 20.06% 10.03% -6.84% 8.27%
$38,210 – $45,282 22.70% 11.35% -3.20% 11.36%
$45,282 – $76,421 28.20% 14.10% 4.39% 17.79%
$76,421 – $87,741 31.00% 15.50% 8.25% 21.07%
$87,741 – $90,563 32.79% 16.40% 10.72% 23.16%
$90,563 – $106,543 38.29% 19.15% 18.31% 29.60%
$106,543 – $140,388 40.70% 20.35% 21.64% 32.42%
$140,388 – $200,000 43.70% 21.85% 25.78% 35.93%
over $200,000 47.70% 23.85% 31.30% 40.61%
  • Other income includes income from employment, self-employment, interest from Canadian or foreign sources, foreign dividend income, etc.
  • Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
  • Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
  • Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 17%.
  • The negative marginal tax rates for eligible dividends for lower tax brackets are the rates that would apply to the next dollar of actual dividend income received. The dividend tax credit is not refundable.
  • Reference: http://www.taxtips.ca