2026 tax year · CRA rates, updated July 2026
British Columbia income tax calculator 2026
Federal and provincial income tax on your salary for the 2026 tax year, bracket by bracket, with your average and marginal rates.
Tax on $60k
$7,905
13.2% average rate
Marginal rate at $100k
28.2%
on the next dollar
Tax-free up to
$19,200
of salary, basic credits
Rank at $75k
#3 of 13
lowest tax first
Income tax on common salaries in British Columbia
| Salary | Total tax | Average | Marginal |
|---|---|---|---|
| $30,000 | $1,680 | 5.6% | 21.6% |
| $40,000 | $3,844 | 9.6% | 21.6% |
| $50,000 | $5,844 | 11.7% | 18.4% |
| $60,000 | $7,905 | 13.2% | 26.6% |
| $75,000 | $11,920 | 15.9% | 27.1% |
| $90,000 | $16,037 | 17.8% | 28.2% |
| $100,000 | $18,857 | 18.9% | 28.2% |
| $125,000 | $27,079 | 21.7% | 38.3% |
| $150,000 | $36,855 | 24.6% | 40.7% |
| $200,000 | $57,956 | 29.0% | 46.1% |
| $250,000 | $81,003 | 32.4% | 46.1% |
Employment income only, basic personal amounts, CPP and EI credits. The marginal rate is the tax on the next $1,000.
Income tax in British Columbia: what's different
British Columbia has seven brackets, second only to Newfoundland and Labrador's eight, and its lowest rate went up for 2026.
- New lowest rate: 5.60% on the first $50,363 for 2026, up from 5.06%. The other rates (7.7%, 10.5%, 12.29%, 14.7%, 16.8% and 20.5%) did not change.
- Why paycheques look different. The higher rate was announced in the middle of the year, so employers withhold a prorated 6.14% on BC paycheques from July 1 to catch up. Your tax return uses the full-year 5.60%.
- BC tax reduction. Up to $690 off provincial tax for 2026 if your net income is $25,570 or less, reduced by 3.56% of income above that and gone at $44,952.
- Basic personal amount: $13,216.
- BC has announced that its brackets and credit amounts will stay frozen at their 2026 values from 2027 to 2030, so they will not rise with inflation.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $50,363 | 5.6% | $2,820 |
| $50,363 – $100,728 | 7.7% | $6,698 |
| $100,728 – $115,648 | 10.5% | $8,265 |
| $115,648 – $140,430 | 12.29% | $11,311 |
| $140,430 – $190,405 | 14.7% | $18,657 |
| $190,405 – $265,545 | 16.8% | $31,281 |
| Over $265,545 | 20.5% | — |
Full-year 2026 rates, used on your tax return. Payroll from July 1 uses a temporary 6.14% instead, to catch up on the first half of the year.
How BC compares
The same salary pays a different amount in each province: federal tax is the same everywhere outside Quebec, provincial tax is not.
| # | Province / territory | Total tax | Average |
|---|---|---|---|
| 1 | Nunavut | $10,812 | 14.4% |
| 2 | Northwest Territories | $11,867 | 15.8% |
| 3 | British Columbia | $11,920 | 15.9% |
| 4 | Yukon | $11,975 | 16.0% |
| 5 | Alberta | $12,269 | 16.4% |
| 6 | Ontario | $12,704 | 16.9% |
| 7 | Saskatchewan | $13,824 | 18.4% |
| 8 | New Brunswick | $14,529 | 19.4% |
| 9 | Manitoba | $14,606 | 19.5% |
| 10 | Newfoundland and Labrador | $14,894 | 19.9% |
| 11 | Prince Edward Island | $15,315 | 20.4% |
| 12 | Quebec | $15,322 | 20.4% |
| 13 | Nova Scotia | $16,207 | 21.6% |
Federal plus provincial or territorial income tax on employment income, lowest first. Quebec's federal tax is after the abatement.
Questions
How much income tax do I pay on $50,000 in British Columbia?
About $5,844 for 2026: $3,985 federal and $1,859 provincial, an average rate of 11.7%. CPP and EI add another $3,582, leaving $40,574 after tax.
How much tax on $100,000 in British Columbia?
About $18,857 ($13,302 federal and $5,555 provincial), an average rate of 18.9% and a marginal rate of 28.2% on the next dollar.
At what income do you start paying tax in British Columbia?
An employee with only the basic credits pays no federal or provincial income tax on a salary up to about $19,200 in 2026. Above that, tax starts at the lowest rates.
How much does an RRSP contribution save in British Columbia?
On an $80,000 salary, a $5,000 RRSP contribution cuts 2026 income tax by about $1,410, because it is deducted at your marginal rate. Enter your own amounts in the RRSP field above.
Did BC raise income tax in 2026?
Yes, for the lowest bracket. The rate on the first $50,363 went from 5.06% to 5.60% for the 2026 tax year. Payroll from July 1 uses a temporary 6.14% to make up for the first half of the year, so the full-year tax is the same as if 5.60% had applied all year.
What is the BC tax reduction?
A credit of up to $690 for 2026 for lower incomes. It is reduced by 3.56% of net income above $25,570 and disappears at $44,952. It can bring BC tax to zero on small incomes.