The following table lists the provincial income tax rates and brackets of British Columbia for 2012. It is based on the taxable income.
British Columbia
| Income Tax Bracket | Income tax Rate |
| 0 – $37,013 | 5.06% |
| $37,013.01 – $74,028 | 7.7% |
| $74,028.01 – $84,993 | 10.5% |
| $84,993.01 – $103,205 | 12.29% |
| $103,205.01 and up | 14.70% |