British Columbia income tax 2026
Each portion of taxable income is taxed at the rate for its bracket. This tax is paid in addition to federal tax.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $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% |
| $265,545 | No upper limit | 20.5% |
Source: CRA: Current year tax rates and income brackets (2026) (page dated June 25, 2026) official
Basic personal amount
$13,216
Source: CRA: Payroll Deductions Tables (T4032), British Columbia, general information (page dated January 9, 2026) official
Note
Some sites show 5.06% as BC's lowest rate and others 5.60%. Both are on the province's own page: 5.60% is the 2026 rate and 5.06% was the 2025 rate (its 2025 top of the lowest bracket was $49,279).
gov.bc.ca official
These are the published brackets and rates, not a tax calculation. Bracket limits change every year, and the province or territory you lived in on December 31 sets your provincial or territorial rates. General information only, not tax advice.