Provincial Tax: Understand how federal and provincial tax rates stack together with our Canadian Provincial Tax Guide.
For the full federal-provincial tax framework and planning model, see the Canada Income Tax hub.
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 for 2026, starting at 5.60% 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 $50,363 | 5.60% |
| $50,363 to $100,728 | 7.70% |
| $100,728 to $115,648 | 10.50% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.70% |
| $190,405 to $265,545 | 16.80% |
| Over $265,545 | 20.50% |
Federal tax brackets 2026
These federal brackets apply in addition to BC provincial tax:
| Taxable Income | Federal Tax Rate |
|---|---|
| First $58,523 | 14.00% |
| $58,523 to $117,045 | 20.50% |
| $117,045 to $181,440 | 26.00% |
| $181,440 to $258,482 | 29.00% |
| Over $258,482 | 33.00% |
Combined BC + federal tax rates (2026)
| Income Range | Provincial | Federal | Combined |
|---|---|---|---|
| Up to $50,363 | 5.60% | 14.00% | 19.60% |
| $50,363 to $58,523 | 7.70% | 14.00% | 21.70% |
| $58,523 to $100,728 | 7.70% | 20.50% | 28.20% |
| $100,728 to $115,648 | 10.50% | 20.50% | 31.00% |
| $115,648 to $117,045 | 12.29% | 20.50% | 32.79% |
| $117,045 to $140,430 | 12.29% | 26.00% | 38.29% |
| $140,430 to $181,440 | 14.70% | 26.00% | 40.70% |
| $181,440 to $190,405 | 14.70% | 29.00% | 43.70% |
| $190,405 to $258,482 | 16.80% | 29.00% | 45.80% |
| $258,482 to $265,545 | 16.80% | 33.00% | 49.80% |
| Over $265,545 | 20.50% | 33.00% | 53.50% |
Tax example: $100,000 income in BC
On $100,000 of taxable income in British Columbia, applying the 2026 bracket rates:
- Federal tax before credits: about $16,696
- BC tax before credits: about $6,642
- Total before credits: about $23,338, or 23.3% of income
Credits such as the basic personal amounts lower the actual bill, and CPP and EI contributions are separate. These are wealthvieu calculations from the CRA 2026 rates.
BC vs Alberta comparison (on $100,000 taxable income, before credits)
| Category | BC | Alberta |
|---|---|---|
| Provincial tax | about $6,642 | about $8,776 |
| Federal tax | about $16,696 | about $16,696 |
| Sales tax on purchases | 12% (5% GST + 7% PST) | 5% GST |
BC’s provincial income tax is lower at this income but its sales tax is higher (12% vs 5%), so the 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% | 6 |
| 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 2026?
Seven brackets from 5.60% on the first $50,363 to 20.50% on income over $265,545.
What is the combined top tax rate in BC?
53.50% (20.50% provincial + 33% federal) on income over $265,545.
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 8% starting rate
- Ontario tax brackets 2026 — Compare to Ontario rates
Tax brackets across Canada
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