2018年和2019年不列颠哥伦比亚省省个人所得税税率

不列颠哥伦比亚省个人所得税边际税率

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $40,707 5.06% first $39,676 5.06%
over $40,707 up to $81,416 7.70% over $39,676 up to $79,353 7.70%
over $81,416 up to $93,476 10.50% over $79,353 up to $91,107 10.50%
over $93,476 up to $113,506 12.29% over $91,107 up to $110,630 12.29%
over $113,506 up to $153,900 14.70% over $110,630 up to $150,000 14.70%
over $153,900 16.80% over $150,000 16.80%

不列颠哥伦比亚省个人所得税边际税率

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $40,707 20.06% 10.03% -9.60% 10.43% first $39,676 20.06% 10.03% -6.84% 9.23%
over $40,707 up to $47,630 22.70% 11.35% -5.96% 13.47% over $39,676 up to $46,605 22.70% 11.35% -3.20% 12.30%
over $47,630 up to $81,416 28.20% 14.10% 1.63% 19.80% over $46,605 up to $79,353 28.20% 14.10% 4.39% 18.68%
over $81,416 up to $93,476 31.00% 15.50% 5.49% 23.02% over $79,353 up to $91,107 31.00% 15.50% 8.25% 21.92%
over $93,476 up to $95,259 32.79% 16.40% 7.96% 25.07% over $91,107 up to $93,208 32.79% 16.40% 10.72% 24.00%
over $95,259 up to $113,506 38.29% 19.15% 15.55% 31.40% over $93,208 up to $110,630 38.29% 19.15% 18.31% 30.38%
over $113,506 up to $147,667 40.70% 20.35% 18.88% 34.17% over $110,630 up to $144,489 40.70% 20.35% 21.64% 33.18%
over $147,667 up to $153,900 43.70% 21.85% 23.02% 37.62% over $144,489 up to $150,000 43.70% 21.85% 25.78% 36.66%
over $153,900 up to $210,371 45.80% 22.90% 25.92% 40.04% over $150,000 up to $205,842 45.80% 22.90% 28.68% 39.09%
over $210,371 49.80% 24.90% 31.44% 44.64% over $205,842 49.80% 24.90% 34.20% 43.73%

不列颠哥伦比亚省个人基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$10,682 5.06% $10,412 5.06%

联邦个人基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%