BC Finance - 2025 Financial and Economic Review - Part 3 Table 3.1 金融审查表格.docxVIP

Table3.1ProvincialTaxes(asofJuly2025)

Typeand

StatuteReference

TaxBase

TaxRate

CharacteristicsandExemptions

Income

—IncomeTaxAct

TaxableIncome:

Corporate

Personal

Generalrate:12%

Smallbusinessrate:2%.

Taxratesof5.06%,7.70%,10.50%,12.29%,14.70%,16.80%and20.50%correspondingtothefollowingtaxbrackets:

$0to$49,279

$49,279.01to$98,560

$98,560.01to$113,158

$113,158.01to$137,407

$137,407.01to$186,306

$186,306.01to$259,829

Over$259,829

TheCanadaRevenueAgencyadministersB.C.spersonalandcorporateincometaxesundertheTaxCollectionAgreement