British Columbia Income Tax Brackets 2026
British Columbia taxes income in 7 brackets from 5.6% to 20.5% for 2026; the top rate of 20.5% applies to taxable income over $265,545 for a single filer.
British Columbia brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 to $50,363 | 5.6% |
| $50,363 to $100,728 | 7.7% |
| $100,728 to $115,648 | 10.5% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.7% |
| $190,405 to $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Basic personal amount: $13,216, credited at 5.6%.
- British Columbia raised its lowest rate from 5.06% to 5.6% for 2026 (announced February 17, 2026) and the BC tax reduction to $690. Payroll uses a prorated 6.14% from July; this calculator uses the full-year rates.
British Columbia income tax on common incomes
Single filer, wages only, basic personal amount and payroll credits, 2026 rates. Federal tax is extra.
| Income | British Columbia tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $282 | 0.9% | 5.6% |
| $50,000 | $1,859 | 3.7% | 5.6% |
| $75,000 | $3,661 | 4.9% | 7.7% |
| $100,000 | $5,556 | 5.6% | 7.7% |
| $150,000 | $11,552 | 7.7% | 14.7% |
| $200,000 | $19,080 | 9.5% | 16.8% |
| $300,000 | $37,113 | 12.4% | 20.5% |
Federal brackets
Federal income tax applies on top of British Columbia's. Canada federal brackets for 2026.
Frequently asked questions
What are the British Columbia income tax brackets for 2026?
British Columbia taxes income in 7 brackets from 5.6% to 20.5% for 2026; the top rate of 20.5% applies to taxable income over $265,545 for a single filer.
How much provincial income tax is owed on $75,000?
About $3,661 for a single filer with no other deductions: an average rate of 4.9%, with the last dollar taxed at 7.7%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the British Columbia basic personal amount for 2026?
$13,216. Income up to it is effectively tax-free: it's a credit at the lowest rate.
Take-home pay in British Columbia
Sources
- CRA Tax rates and income brackets (2026), British Columbia (brackets; checked October 15, 2026)
- CRA T4127 Payroll Deductions Formulas, 122nd edition, Table 8.2 and provincial formulas (basic personal amount, credit rate; checked October 15, 2026)
- CRA T4127 Payroll Deductions Formulas, 123rd edition (July 1, 2026), What's new and Option 2 formulas (mid-year 2026 changes, full-year amounts; checked October 15, 2026)
- CRA GST/HST calculator and rates: GST/HST and PST by province (HST in Nova Scotia 14% from April 1, 2025) (sales tax; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.