BC Tax Credits 2026

British Columbia offers a comprehensive suite of provincial tax credits that reduce your BC tax payable. From the universal basic personal amount to targeted credits for renters, seniors, and apprentices, understanding what you qualify for can meaningfully reduce your BC tax bill. This guide covers every BC credit for the 2026 tax year.

BC Non-Refundable Tax Credits 2026

Credit	Amount	BC Tax Value (at 5.06%)	Notes
Basic Personal Amount	$11,981	$606	All BC residents
Spouse/Common-Law Partner	Up to $10,254	Up to $519	Reduced if spouse earns income
Eligible Dependent	Up to $10,254	Up to $519	Single parents
Age Amount (65+)	$5,440	$275	Reduced above $40,495
Disability Amount	$9,428	$477	Requires DTC certification
Pension Income Amount	Up to $1,000	Up to $51	Eligible pension income
CPP/EI Contributions	Employee share	5.06% of contributions	Mandatory
Medical Expenses	Over 3% of net income	5.06% of excess	Wide range of eligible expenses
Charitable Donations	First $200 at 5.06%; excess at 16.80%	Variable	Receipted donations
Tuition Fees	Eligible tuition paid	5.06% of eligible fees	Post-secondary education
BC Seniors' Home Renovation	Up to $100 expense	Up to $1,000	Seniors 65+, safety renovations

BC Refundable Tax Credits 2026

Credit	Maximum	Who Qualifies
BC Renter's Tax Credit	$400/year	Renters with income under ~$60,000
BC Climate Action Tax Credit	$504/adult + $126/child	Low-to-moderate income households
BC Family Benefit	Up to $2,188/child under 6	Families with children under 18
BC Affordable Child Care Benefit	Varies by income/age	Families using licensed child care

BC Training Tax Credit 2026

BC offers a training tax credit for apprentices in eligible Red Seal and prescribed trades. The basic credit is 15% of wages paid to registered apprentices in the first two years, and 20% in years three and four. For enhanced credit categories, rates can reach 35%. This credit is refundable for employers and aims to address skilled trades shortages across the province — particularly relevant as BC undertakes major infrastructure projects.

BC Mining Exploration Tax Credit

BC's mining exploration tax credit allows eligible corporations to claim 20% of qualifying mining exploration expenditures in BC. For junior mining companies spending in mountain pine beetle affected areas or on flow-through shares, enhanced rates of up to 30% may apply. This credit reflects BC's significant resource sector and the province's interest in supporting responsible mineral exploration.

BC Dividend Tax Credit 2026

BC's dividend tax credit reduces the double taxation on Canadian corporate dividends received by BC residents. For eligible dividends (paid by large public corporations), BC's dividend tax credit is 12% of the grossed-up dividend. For non-eligible dividends (typically from Canadian-controlled private corporations), the BC rate is 2.4697%. Combined with the federal dividend tax credit, eligible dividends received in BC are often taxed at a rate below the nominal marginal rate on employment income.

BC Political Contribution Tax Credit

BC offers a credit for contributions to registered BC political parties or candidates: 75% on contributions up to $100, 50% on amounts between $100 and $550, and 33.33% on amounts between $550 and $1,150, to a maximum credit of $500 per year. This credit is claimed on Schedule BC(S12) of your provincial return.

Also see: BC Income Tax 2026 | BC Tax Brackets 2026 | Take-Home Pay Calculator