British Columbia Personal Marginal Income Tax Rates 2026

British Columbia uses a progressive tax system, meaning different portions of income are taxed at different rates. For 2026, the province has increased tax brackets and personal tax credits by 2.2%, ensuring that taxpayers benefit from inflation adjustments. The basic personal amount for BC in 2025 has increased to $13,216, allowing residents to earn this amount tax-free.

The marginal tax rates vary based on income level, with BC’s highest provincial tax rate of 20.50% applying to incomes over $265,546. When combined with federal tax rates, the top combined marginal tax rate in BC reaches 53.50% in 2026.

For 2024, the tax rates follow a similar structure, with the highest provincial tax rate starting at $259,830. The basic personal amount for BC in 2025 was $12,932, slightly lower than the 2025 threshold.

Understanding these tax brackets is crucial for making informed financial decisions, planning RRSP contributions, and estimating taxes accurately. Use our British Columbia Tax Calculator to quickly determine your tax liability for 2025 and 2026.



2026 Federal and British Columbia Tax Brackets and Tax Rates


PaycheckGuru.com - British Columbia Personal Income Tax Brackets and Tax Rates - 2026
2026 Taxable Income
British Columbia Tax Rate 2026
$0 - $50,363
5.06%
$50,364 - $100,728
7.70%
$100,729 - $115,648
10.50%
$115,649 - $140,430
12.29%
$140,431 - $190,405
14.70%
$190,406 - $265,545
16.80%
$265,546 -
20.50%

Note: The BC tax brackets for 2026 were increased by a BC Consumer Price Index (CPI) rate of 2.2% from the previous year.

Paycheckguru.com - Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable Income
British Columbia Marginal Tax Rates 2026
$0 - $50,363
19.06%
$50,364 - $58,523
21.70%
$58,524 - $100,728
28.20%
$100,729 - $115,648
31.00%
$115,649 - $117,045
32.79%
$117,046 - $140,430
38.29%
$140,431 - $181,440
40.70%
$181,441 - $190,405
43.99%
$190,406 - $258,482
46.09%
$258,483 - $265,545
49.80%
$265,546 - ∞
53.50%


Paycheckguru.com - British Columbia Basic Personal Amount (2026)
2026
Tax Rate
$13,216
5.06%

Paycheckguru.com - Federal Basic Personal Amount (2026)
Minimum
Maximum
Tax Rate
$14,829
$16,452
14.00%


2025 Federal and British Columbia Tax Brackets and Tax Rates


PaycheckGuru.com - British Columbia Personal Income Tax Brackets and Tax Rates - 2025
2025 Taxable Income
British Columbia Tax Rate 2025
$0 - $49,279
5.06%
$49,280 - $98,560
7.70%
$98,561 - $113,159
10.50%
$113,160 - $137,407
12.29%
$137,408 - $186,306
14.70%
$186,307 - $259,829
16.80%
$259,830 -
20.50%

Paycheckguru.com - Combined Federal & British Columbia Tax Brackets and Tax Rates
Taxable Income
British Columbia Marginal Tax Rates 2025
$0 - $49,279
19.56%
$49,280 - $57,375
22.20%
$57,376 - $98,560
28.20%
$98,561 - $113,159
31.00%
$113,160 - $114,750
32.79%
$114,751 - $137,407
38.29%
$137,408 - $177,882
40.70%
$177,883 - $186,306
44.02%
$186,307 - $253,414
46.12%
$253,415 - $259,829
49.80%
$259,830 - ∞
53.50%


Paycheckguru.com - British Columbia Basic Personal Amount (2025)
2025
Tax Rate
$12,932
5.06%

Paycheckguru.com - Federal Basic Personal Amount (2025)
Minimum
Maximum
Tax Rate
$14,538
$16,129
14.50%

Last Updated: January 3rd, 2026