BC Tax Brackets 2026

British Columbia has seven provincial income tax brackets in 2026 — the most of any Canadian province. BC's progressive structure starts at 5.06% and climbs to a top rate of 20.5% on income above $240,716. Combined with federal tax, BC's top marginal rate reaches 53.50% — among the highest in Canada. This guide provides every bracket, marginal rate, and effective rate you need.

2026 BC Provincial Tax Brackets

Income Range	BC Rate	Tax on Bracket	Cumulative BC Tax
$0 – $45,654	5.06%	Up to $2,310	Up to $2,310
$45,654 – $91,310	7.70%	Up to $3,515	Up to $5,825
$91,310 – $104,835	10.50%	Up to $1,420	Up to $7,245
$104,835 – $127,299	12.29%	Up to $2,761	Up to $10,006
$127,299 – $172,602	14.70%	Up to $6,660	Up to $16,666
$172,602 – $240,716	16.80%	Up to $11,443	Up to $28,109
Over $240,716	20.50%	No ceiling	—

Effective BC Tax Rates at Key Income Levels

Income	BC Tax	Federal Tax	Combined	Effective Rate	Take-Home
$50,000	$2,168	$5,081	$7,249	14.5%	$42,751
$75,000	$4,257	$10,818	$15,075	20.1%	$59,925
$100,000	$6,867	$17,068	$23,935	23.9%	$76,065
$150,000	$14,078	$30,568	$44,646	29.8%	$105,354
$200,000	$22,476	$45,228	$67,704	33.9%	$132,296
$300,000	$43,547	$78,728	$122,275	40.8%	$177,725

Combined Federal + BC Marginal Rates 2026

Income Range	Federal	BC	Combined Marginal
$0 – $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's Unique 7-Bracket Structure

BC added its highest bracket of 20.5% (on income over $240,716) in 2018, and the structure has remained largely stable since. The province deliberately created fine-grained brackets between $91,310 and $240,716 to capture more tax revenue from middle-high earners — a group that pays less in Alberta but substantially more in BC. For income between $127,299 and $172,602, BC's combined marginal rate is 40.70% — 4.54 percentage points higher than Alberta at the same income.

BC Basic Personal Amount 2026

BC's basic personal amount is $11,981 for 2026. All BC residents subtract this amount from their income before applying the provincial brackets. The credit is worth approximately $606 in BC tax savings annually. Combined with the federal BPA of $16,129, the total tax-free amount for BC residents is roughly $16,129 in income.

Also see: BC Income Tax 2026 | BC Tax Credits 2026 | ON→BC Tax Impact