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2013-2014 个人税税率

2014-2-10 11:48| 发布者: 果园-Dennis| 查看: 3173| 评论: 0

摘要: British Columbia (BC)Personal Income Tax Brackets and Tax Rates2014 Taxable Income2014 Tax Rates2013 Taxable Income2013 Tax Ratesfirst $37,6065.06%first $37,5685.06%over $37,606 up to $75,2137.70%over ...

British Columbia (BC)
Personal Income Tax Brackets and Tax Rates

2014 Taxable Income  2014 Tax Rates2013 Taxable Income  2013 Tax Rates
first $37,6065.06%first $37,5685.06%
over $37,606 up to $75,2137.70%over $37,568 up to $75,1387.70%
over $75,213 up to $86,35410.50%over $75,138 up to $86,26810.50%
over $86,354 up to $104,85812.29%over $86,268 up to $104,75412.29%
over $104,858 up to $150,00014.70%over $104,75414.70%
over $150,00016.80% 

British Columbia (BC)
Combined Federal & Provincial Tax Brackets and Tax Rates

2014 Taxable Income  2014 Marginal Tax Rates2013 Taxable Income  2013 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian DividendsOther
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends
Non-Eligible
Dividends
Eligible
Dividends
Non-Eligible
Dividends
first $37,60620.06%10.03%-6.84%7.61%first $37,56820.06%10.03%-6.84%4.16%
over $37,606 up to $43,95322.70%11.35%-3.20%10.73%over $37,568 up to $43,56122.70%11.35%-3.20%7.46%
over $43,953 up to $75,21329.70%14.85%6.46%18.99%over $43,561 up to $75,13829.70%14.85%6.46%16.21%
over $75,213 up to $86,35432.50%16.25%10.32%22.29%over $75,138 up to $86,26832.50%16.25%10.32%19.71%
over $86,354 up to $87,90734.29%17.15%12.79%24.40%over $86,268 up to $87,12334.29%17.15%12.79%21.95%
over $87,907 up to $104,85838.29%19.15%18.31%29.12%over $87,123 up to $104,75438.29%19.15%18.31%26.95%
over $104,858 up to $136,27040.70%20.35%21.64%31.97%over $104,754 up to $135,05440.70%20.35%21.64%29.96%
over $136,270 up to $150,00043.70%21.85%25.78%35.51%over $135,05443.70%21.85%25.78%33.71%
over $150,00045.80%22.90%28.68%37.98% 

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).
Note:  Gross-up rate for non-eligible dividends is 18% in 2014, 25% in 2013.  For more information see BC non-eligible dividend tax credit.

BC Basic Personal Amount
2014Tax Rate2013Tax Rate
$9,8695.06%$10,2765.06%
Federal Basic Personal Amount
2014Tax Rate2013Tax Rate
$11,13815.00%$11,03815.00%

BC's basic personal amount tax credit was reduced effective April 1, 2013, due to the re-implementation of the PST.
The above tax credit amount for 2013 is the blended rate for the tax year.

BC tax rates can also be seen on the BC Ministry of Finance website.

 

Revised: November 15, 2013


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