British Columbia has a seven-bracket progressive income tax with rates ranging from 5.06% to 20.5%, several income-tested benefits, and a Renter's Credit introduced in 2023. For support calculations, the most significant BC-specific factors are the provincial tax brackets (which produce higher taxes at high incomes than Alberta but lower than Ontario), the BC Family Benefit, and the Renter's Credit.

BC Tax Brackets (2025)

BC Renter's Credit

Introduced in 2023, the BC Renter's Credit provides up to $400 annually (2025) as a non-refundable provincial tax credit for renters. The credit phases out at 2% of adjusted income above $64,764, and is fully eliminated at approximately $84,764. Both the maximum credit and the phase-out threshold are indexed annually. Because it is non-refundable, it reduces provincial tax but does not produce a cash refund if there is no tax to offset.

BC Family Benefit

The BC Family Benefit (BCFB) is a tax-free monthly payment administered by the CRA. For 2025, the maximum annual amounts are $1,750 for the first child, $1,100 for the second, and $900 for each additional child. Single parents receive a $500 supplement. The full benefit is paid at AFNI below $29,526; it phases out at 4% of income above that threshold, with minimum amounts ($775/$750/$725 per child) applying above $94,483 AFNI.

BC Climate Action Tax Credit — Cancelled

The BC Climate Action Tax Credit (BCCATC), which provided quarterly payments of up to $504 per adult and $126 per child, was cancelled effective April 2025. Calculations for the 2025 tax year and later no longer include it. For historical calculations (2018-2024), the calculator still applies the correct BCCATC amounts for each year.

BC Tax Reduction

BC provides a non-refundable tax reduction for low-income residents, worth up to $575 in 2025. It phases out at 3.56% of income above $25,084. This credit primarily benefits the lower-income parent in a support calculation, adding to their after-tax income when provincial taxes would otherwise erode their NDI.