BC Income Tax 2026

British Columbia has a progressive seven-bracket provincial tax system. In 2026, BC's top combined marginal rate of 53.50% applies to income over $252,752 — making it one of the highest in Canada. Understanding BC-specific rates, credits, and the federal overlay is essential for accurate after-tax income planning.

2026 BC Provincial Tax Brackets

BC Taxable Income	BC Rate
Up to $45,654	5.06%
$45,654 – $91,310	7.70%
$91,310 – $104,835	10.50%
$104,835 – $127,299	12.29%
$127,299 – $172,602	14.70%
$172,602 – $240,716	16.80%
Over $240,716	20.50%

2026 Federal Tax Brackets

Federal Taxable Income	Federal Rate
Up to $57,375	15%
$57,375 – $114,750	20.5%
$114,750 – $158,519	26%
$158,519 – $220,000	29%
Over $220,000	33%

BC Basic Personal Amount 2026

BC's basic personal amount for 2026 is $11,981, meaning you pay no BC tax on the first $11,981 of income. This credit is worth approximately $606 in BC tax savings. The federal BPA is $16,129.

Combined Federal + BC Marginal Rates

Income Range	Federal	BC	Combined
Up to $45,654	15%	5.06%	20.06%
$45,654 – $57,375	15%	7.70%	22.70%
$57,375 – $91,310	20.5%	7.70%	28.20%
$91,310 – $104,835	20.5%	10.50%	31.00%
$104,835 – $114,750	20.5%	12.29%	32.79%
$114,750 – $127,299	26%	12.29%	38.29%
$127,299 – $158,519	26%	14.70%	40.70%
$158,519 – $172,602	29%	14.70%	43.70%
$172,602 – $220,000	29%	16.80%	45.80%
$220,000 – $240,716	33%	16.80%	49.80%
Over $240,716	33%	20.50%	53.50%

BC Tax Credits 2026

• Basic Personal Amount: $11,981 (worth ~$606 in BC tax)
• Age Amount: $5,440 (reduced at income above $40,495)
• BC Seniors' Home Renovation Tax Credit: Up to $1,000
• BC Training Tax Credit: For apprentices in eligible programs
• BC Mining Flow-Through Share Tax Credit: 20% of eligible expenditures
• BC Renter's Tax Credit: Up to $400 for eligible renters

BC vs Ontario Tax Comparison at $100K

On $100,000 of employment income, a BC resident pays approximately $27,500 in combined tax versus $28,200 in Ontario. While BC's lower brackets are competitive, the province's high top rate of 20.5% makes it expensive for high earners. At $200,000, BC residents often pay more than Ontario residents.

RRSP and Tax Planning in BC

With combined marginal rates reaching 53.50% for top earners, BC residents benefit enormously from RRSP contributions. Every $1,000 contributed at the top marginal rate saves $535 in current-year taxes. Tax-free savings accounts (TFSAs) are equally powerful — BC taxes investment income at high rates, making sheltering returns critical.

Also see: BC Tax Brackets 2026 | Moving ON→BC Tax Impact | Take-Home Pay Calculator