2026 tax year · CRA rates, updated July 2026
British Columbia tax brackets 2026
Every provincial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in British Columbia.
Provincial rates
5.6%–20.5%
7 brackets
Basic personal amount
$13,216
provincial, 2026
Marginal rate at $100k
28.2%
federal + provincial
Top combined rate
53.5%
over $265,545
| 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.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $50,363 | 19.6% |
| $50,363 – $58,523 | 21.7% |
| $58,523 – $100,728 | 28.2% |
| $100,728 – $115,648 | 31% |
| $115,648 – $117,045 | 32.79% |
| $117,045 – $140,430 | 38.29% |
| $140,430 – $181,440 | 40.7% |
| $181,440 – $190,405 | 43.7% |
| $190,405 – $258,482 | 45.8% |
| $258,482 – $265,545 | 49.8% |
| Over $265,545 | 53.5% |
The rate on the next dollar of ordinary income such as salary. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
What's different in British Columbia
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.
Example: tax on $75,000 in British Columbia
On a $75,000 salary in British Columbia, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
British Columbia
- 5.6% on $50,363 = $2,820.33
- 7.7% on $23,910 = $1,841.07
$4,661.40 before credits → $3,660.94 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $8,258.60 after credits.
Total income tax: $11,919.54, an average rate of 15.9%, even though the top slice is taxed at 27.1% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the British Columbia tax brackets for 2026?
5.6% on the first $50,363, 7.7% from $50,363 to $100,728, 10.5% from $100,728 to $115,648, 12.29% from $115,648 to $140,430, 14.7% from $140,430 to $190,405, 16.8% from $190,405 to $265,545, 20.5% over $265,545 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in British Columbia?
28.2% combined: 20.5% federal and 7.7% provincial. That is the rate on the next dollar of salary; the average rate on $100,000 is 18.9%.
What is the top tax rate in British Columbia?
53.5% on taxable income over $265,545, combining the top federal rate of 33% and the top provincial rate of 20.5%.
What is the basic personal amount in British Columbia for 2026?
$13,216 for provincial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in British Columbia pays no income tax up to about $19,200 of salary and no provincial tax up to about $26,700.
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.