Updated for July 1, 2026 · CRA T4127, 123rd edition
British Columbia payroll calculator 2026
Federal and provincial income tax, CPP and EI for any paycheque in British Columbia. Results update as you type.
Take-home on $60k
$1,829.79
every two weeks
Basic personal amount
$13,216
Provincial, 2026
Provincial rates
5.6–20.5%
7 brackets
Top marginal rate
53.5%
federal + provincial, highest incomes
Payroll in British Columbia: what's different
British Columbia changed its lowest tax rate in the middle of 2026, so BC paycheques from July onwards use special catch-up rates.
- New lowest rate. BC raised its lowest rate from 5.06% to 5.60% for all of 2026. Because employers withheld at 5.06% from January to June, payroll from July 1 uses a prorated 6.14% on the first $50,363 to catch up.
- BC tax reduction. Lower incomes get a reduction of up to $690 for 2026 ($805 prorated in payroll from July), phased out at 3.56% above $25,570.
- Seven brackets, from 5.60% up to 20.5% above $265,545. The basic personal amount is $13,216.
- BC has announced that brackets and credits will stay frozen at their 2026 values from 2027 to 2030.
Everything else is national: federal tax, CPP and EI work the same in every province outside Quebec.
| Taxable income | Rate |
|---|---|
| Up to $50,363 | 5.6% |
| $50,363 – $100,728 | 7.7% |
| $100,728 – $115,648 | 10.5% |
| $115,648 – $140,430 | 12.29% |
| $140,430 – $190,405 | 14.7% |
| $190,405 – $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Full-year 2026 rates. Payroll from July 1 uses a prorated 6.14% instead of 5.6% to make up for the first half of the year.
Example paycheques in British Columbia
| Salary | Gross | Federal | Provincial | Net pay |
|---|---|---|---|---|
| $40,000 | $1,538.46 | $103.51 | $44.88 | $1,281.46 |
| $50,000 | $1,923.08 | $153.28 | $78.41 | $1,553.63 |
| $60,000 | $2,307.69 | $205.32 | $105.66 | $1,829.79 |
| $75,000 | $2,884.62 | $317.73 | $147.59 | $2,208.65 |
| $100,000 | $3,846.15 | $512.88 | $220.89 | $2,828.85 |
| $125,000 | $4,807.69 | $722.30 | $324.64 | $3,404.33 |
First paycheque of the year, basic personal amounts only, no other deductions.
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
The lowest federal rate is 14% for 2026 (it was 15% until mid-2025).
| Rate | Earnings | Max (employee) | |
|---|---|---|---|
| CPP | 5.95% | $3,500 – $74,600 | $4,230.45 |
| CPP2 | 4% | $74,600 – $85,000 | $416.00 |
| EI | 1.63% | up to $68,900 | $1,123.07 |
Employers match CPP and CPP2 dollar for dollar and pay 1.4 × the employee's EI premium (up to $1,572.30).
Questions
How much is taken off a $60,000 paycheque in British Columbia?
On a $60,000 salary paid biweekly, each $2,307.69 paycheque has $205.32 federal tax, $105.66 provincial tax, $129.30 CPP and $37.62 EI withheld, leaving $1,829.79 take-home pay (basic TD1 claims, first paycheque of the year).
Why did BC paycheques change in July 2026?
British Columbia raised its lowest tax rate from 5.06% to 5.60% for all of 2026 and increased its tax reduction. Employers had used the old rate from January to June, so from July 1 payroll uses a prorated 6.14% rate and a prorated $805 reduction to collect the difference by December.
What are the CPP and EI rates in British Columbia for 2026?
British Columbia uses the national CPP and EI rates. For 2026, employees pay 5.95% CPP on earnings between $3,500 and $74,600 (maximum $4,230.45), 4% CPP2 on earnings between $74,600 and $85,000 (maximum $416.00) and 1.63% EI on insurable earnings up to $68,900 (maximum $1,123.07). Outside Quebec.
Why does my paycheque get bigger near the end of the year?
Because CPP and EI have yearly maximums. On a $90,000 salary paid biweekly, EI reaches its maximum on pay 20 and CPP on pay 22 of 26. After that only CPP2 (4%) is withheld, so the net paycheque goes from $2,580.78 to $2,825.77 until January.
Is this British Columbia calculator accurate?
We implement the CRA's own payroll formulas (T4127, 123rd edition) and test them against the CRA's Payroll Deductions Online Calculator (PDOC): 214 of 214 test paycheques across 13 provinces and territories, three pay frequencies and five salaries match to the cent. For Quebec we use Revenu Québec's formulas (TP-1015.F-V) and also check Quebec tax, QPP and QPIP against its WebRAS calculator. The PDOC and WebRAS are still the official tools.