British Columbia has seven income tax brackets for 2026: 5.60% on the first $50,363 of taxable income, 7.70% up to $100,728, 10.50% up to $115,648, 12.29% up to $140,430, 14.70% up to $190,405, 16.80% up to $265,545 and 20.50% above that. With federal tax added, the combined marginal rate runs from 19.60% to 53.50%. The full 2026 tables are below, with 2025 further down for comparison.
2026 Federal and British Columbia Tax Brackets and Tax Rates
What Changed for BC in 2026
The 2026 BC Budget raised the bottom tax rate from 5.06% to 5.60%, the first increase to the province’s lowest rate in decades. It touches every taxpayer, because everyone’s first $50,363 of taxable income flows through that bracket. The other six rates did not change, the thresholds rose 2.2% with BC inflation, and the basic personal amount increased to $13,216 from $12,932.
To soften the increase for lower incomes, the budget also raised the BC tax reduction credit from $575 to $690. Residents with taxable income up to roughly $24,580 still pay no provincial tax. The credit phases out at 3.56% of net income above $25,570 and is gone at about $44,950, so inside that band the real marginal rate is about 3.56 points higher than the posted brackets suggest.
Federal tax moved the other way: the bottom federal rate is 14% for the full year. For many middle income British Columbians, the lower federal rate and the higher BC rate roughly cancel out.
BC Brackets Are Frozen From 2027 to 2030
The bigger long term change is what comes next. BC has paused indexation of its brackets and credits for the 2027 to 2030 tax years, freezing them at 2026 levels, with indexation resuming in 2031. The 2026 thresholds in the table above are therefore expected to stay the same for the next four years.
Frozen thresholds create bracket creep. A British Columbian with $98,000 of taxable income in 2026 who gets a 3% raise crosses the $100,728 threshold in 2027 and starts paying 10.50% instead of 7.70% on the excess, even though the raise only keeps pace with prices. The same thing happens at every threshold, every year of the freeze.
BC Income Tax on $50,000, $75,000 and $100,000
Full year 2026 figures for an employee claiming only the basic personal amount, from the PaycheckGuru calculator. The BC tax reduction credit has fully phased out at these incomes. Each salary links to its full breakdown.
| Salary | Federal tax | BC tax | CPP and EI | Net pay | Average tax rate | Marginal rate |
|---|---|---|---|---|---|---|
| $50,000 | $3,985 | $1,859 | $3,582 | $40,574 | 11.7% | 19.60% |
| $75,000 | $8,258 | $3,661 | $5,369 | $57,711 | 15.9% | 28.20% |
| $100,000 | $13,301 | $5,555 | $5,769 | $75,374 | 18.9% | 28.20% |
The average tax rate is federal and provincial income tax as a share of salary. The marginal rate is the combined rate on your next dollar, taken from the table above. Our guide to marginal vs average tax rates explains why the two are so far apart, and the payroll calculator shows the same numbers per paycheque.
2025 Federal and British Columbia Tax Brackets and Tax Rates
Frequently Asked Questions
What are the BC tax brackets for 2026?
British Columbia taxes 2026 income at 5.60% up to $50,363, 7.70% up to $100,728, 10.50% up to $115,648, 12.29% up to $140,430, 14.70% up to $190,405, 16.80% up to $265,545 and 20.50% above $265,545. Federal tax is charged separately.
What is the marginal tax rate in BC?
The combined federal and BC marginal rate for 2026 runs from 19.60% on the first $50,363 of taxable income to 53.50% above $265,545. At $75,000 of taxable income it is 28.20%, and it rises to 31.00% above $100,728.
Why did the lowest BC tax rate go up in 2026?
The 2026 BC Budget raised the lowest rate from 5.06% to 5.60% for 2026 and later years. To protect lower incomes, it also raised the BC tax reduction credit from $575 to $690.
Will the BC tax brackets change in 2027?
BC has paused indexation of its brackets and credits for 2027 to 2030, so the thresholds are expected to stay at their 2026 levels until indexation resumes in 2031. Rates could still change in a future budget.
What is the BC basic personal amount for 2026?
The BC basic personal amount is $13,216 for 2026, up from $12,932 in 2025. At the 5.60% credit rate it is worth $740.10.
How much tax do you pay on $75,000 in BC?
An employee earning $75,000 in British Columbia in 2026 pays about $8,258 in federal tax and $3,661 in BC tax. After $5,369 of CPP and EI, net pay is about $57,711.
Does BC still charge MSP premiums?
No. BC eliminated Medical Services Plan premiums on January 1, 2020, so there is no separate health premium on top of BC income tax.
Notes: The lowest BC rate increased from 5.06% to 5.60% for 2026 and later years, per the BC 2026 Budget, and the non-refundable credit rate rose to 5.60% as well. BC brackets and credits were indexed 2.2% for 2026; indexation is paused for the 2027 to 2030 tax years and resumes in 2031.
Sources: Government of BC, Personal Income Tax Rates · PwC, 2026 BC Budget Tax Insights
Last updated: October 3, 2026. Worked examples are calculated with the PaycheckGuru calculator using 2026 CRA rates. This page is general information, not tax advice.