The following table lists the provincial tax rates and brackets in British Columbia for 2013. It is based on taxable income.
| Income Tax Bracket | Income tax Rate |
| 0 – $37,568 | 5.06% |
| $37,568.01 – $75,138 | 7.7% |
| $75,138.01 – $86,268 | 10.5% |
| $86,268.01 – $104,754 | 12.29% |
| $104,754.01 and up | 14.70% |
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