Find your 2026 British Columbia tax bracket and calculate your marginal and average tax rate using the tables below.
Quick answer: BC has 7 provincial tax brackets starting at 5.06% and reaching 20.50% at the top. The combined federal + provincial top rate is 53.50%.
British Columbia 2026 provincial tax brackets
BC uses a progressive tax system with seven brackets:
| Taxable Income | Provincial Tax Rate |
|---|---|
| First $49,279 | 5.06% |
| $49,279 to $98,560 | 7.70% |
| $98,560 to $113,158 | 10.50% |
| $113,158 to $137,407 | 12.29% |
| $137,407 to $186,306 | 14.70% |
| $186,306 to $259,829 | 16.80% |
| Over $259,829 | 20.50% |
BC’s basic personal amount for 2026 is $12,932 — income below this threshold is not subject to provincial tax.
British Columbia 2025 provincial tax brackets (for comparison)
| Taxable Income | Provincial Tax Rate |
|---|---|
| First $47,937 | 5.06% |
| $47,937 to $95,875 | 7.70% |
| $95,875 to $110,076 | 10.50% |
| $110,076 to $133,664 | 12.29% |
| $133,664 to $181,232 | 14.70% |
| $181,232 to $252,752 | 16.80% |
| Over $252,752 | 20.50% |
Federal tax brackets 2026
These federal brackets apply in addition to BC provincial tax:
| Taxable Income | Federal Tax Rate | |—————|—————–|| | First $57,375 | 15.00% | | $57,375 to $114,750 | 20.50% | | $114,750 to $177,882 | 26.00% | | $177,882 to $253,414 | 29.00% | | Over $253,414 | 33.00% |
The federal basic personal amount for 2026 is $16,468.
Combined BC + federal tax rates (2026)
| Income Range | Provincial | Federal | Combined |
|---|---|---|---|
| Up to $47,937 | 5.06% | 15.00% | 20.06% |
| $47,937 to $57,375 | 7.70% | 15.00% | 22.70% |
| $57,375 to $95,875 | 7.70% | 20.50% | 28.20% |
| $95,875 to $110,076 | 10.50% | 20.50% | 31.00% |
| $110,076 to $114,750 | 12.29% | 20.50% | 32.79% |
| $114,750 to $133,664 | 12.29% | 26.00% | 38.29% |
| $133,664 to $177,882 | 14.70% | 26.00% | 40.70% |
| $177,882 to $181,232 | 14.70% | 29.00% | 43.70% |
| $181,232 to $252,752 | 16.80% | 29.00% | 45.80% |
| $252,752 to $253,414 | 20.50% | 29.00% | 49.50% |
| Over $253,414 | 20.50% | 33.00% | 53.50% |
Tax example: $100,000 income in BC
On a $100,000 salary in British Columbia:
- Federal tax: ~$13,700
- BC provincial tax: ~$5,400
- CPP contributions: ~$4,200
- EI premiums: ~$1,100
- Total deductions: ~$24,400
- After-tax income: ~$75,600
This is an effective combined tax rate of approximately 19.1%. BC’s lower starting rates (5.06%) keep the effective rate moderate for middle-income earners despite the high top rate.
BC vs Alberta comparison (on $100,000 income)
| Category | BC | Alberta |
|---|---|---|
| Provincial tax | ~$5,400 | ~$7,600 |
| Federal tax | ~$13,700 | ~$13,700 |
| After-tax | ~$75,600 | ~$73,400 |
| Sales tax on purchases | 12% (5% GST + 7% PST) | 5% GST |
| Overall at $100K | Lower income tax | Lower sales tax |
BC has lower income tax at $100K but significantly higher sales tax (12% vs 5%), so overall burden depends on spending patterns.
How BC compares to other provinces
| Province | Top Combined Rate | Number of Brackets |
|---|---|---|
| British Columbia | 53.50% | 7 |
| Ontario | 53.53% | 5 |
| Quebec | 53.31% | 4 provincial |
| Alberta | 48.00% | 5 |
| Saskatchewan | 47.50% | 3 |
| Nova Scotia | 54.00% | 5 |
BC’s 53.50% top combined rate is among the highest in Canada, but its graduated bracket system means lower-income earners pay relatively less.
BC tax credits and deductions
- BC Climate Action Tax Credit — quarterly rebate for low- and moderate-income individuals and families
- BC Training Tax Credit — for apprentices in eligible trades
- Home Renovation Tax Credit — for seniors and persons with disabilities
- BC Sales Tax Credit — low-income individuals may receive an annual credit
For more on sales tax in BC, see the BC sales tax calculator.
Frequently asked questions
What are the BC tax bracket rates for 2025?
Seven brackets from 5.06% on the first $47,937 to 20.50% on income over $252,752.
What is the combined top tax rate in BC?
53.50% (20.50% provincial + 33% federal) on income over $253,414.
How does BC compare to Ontario for taxes?
Very similar top rates (BC 53.50% vs Ontario 53.53%). BC has more brackets, giving a more graduated progression.
Related guides
- BC sales tax calculator — 12% combined GST/PST
- BC mortgage rates 2026 — Compare rates in Vancouver and Victoria
- BC mortgage affordability calculator — How much home can you afford?
- BC capital gains tax calculator — Tax on property and investments
- BC real estate commission calculator — Commission on home sales
- BC land transfer tax calculator — Property transfer tax
- BC hourly-to-salary calculator — Convert hourly to annual salary
- BC minimum wage 2026 — Current rates
- Income percentile calculator — See how your income compares
- Alberta tax brackets 2026 — Compare to Alberta’s 10% starting rate
- Ontario tax brackets 2026 — Compare to Ontario rates
