British Columbia tax tables 2026
The figures set by or for British Columbia for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Canada are on the national page.
- 2026-01-01 to 2026-12-31
- CAD
Income tax
British Columbia income tax brackets
| Taxable income, per year | Rate |
|---|---|
| $0 to $50,363 | 5.6% |
| $50,363 to $100,728 | 7.7% |
| $100,728 to $115,648 | 10.5% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.7% |
| $190,405 to $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Source: T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (CRA), What's new (British Columbia), Chapter 5 Option 2 table (BC V and KP) and Table 8.2 · retrieved 2026-10-25
British Columbia personal amounts
| Item | Value |
|---|---|
| Credit rate on personal amounts (lowest rate) | 5.6% |
| Basic personal amount | $13,216 |
Source: T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (CRA), What's new (British Columbia), Chapter 5 Option 2 table (BC V and KP) and Table 8.2 · retrieved 2026-10-25
British Columbia tax reduction
| Item | Value |
|---|---|
| Maximum reduction | $690 |
| Phase-out starts at net income of | $25,570 |
| Phase-out rate | 3.56% |
Source: T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (CRA), What's new (British Columbia) and Chapter 5 Option 2, factor S · retrieved 2026-10-25
Employer costs
British Columbia Employer Health Tax
| Item | Value |
|---|---|
| Exemption | $1,000,000 |
| Notch ceiling | $1,500,000 |
| Notch rate (on payroll above the exemption, up to the ceiling) | 5.85% |
| Rate on total payroll above the ceiling | 1.95% |
| Charities and non-profits: exemption | $1,500,000 |
| Charities and non-profits: notch ceiling | $4,500,000 |
Source: Government of B.C., Employer health tax overview, rates for 2024 and later (last updated June 17, 2026); Charitable or non-profit employers page (last updated June 17, 2026) · retrieved 2026-11-06
Other rates
British Columbia sales tax
| Item | Value |
|---|---|
| GST | 5% |
| PST | 7% |
Source: Government of British Columbia: Provincial sales tax (PST) · retrieved 2026-10-16
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Official sources
- T4127 Payroll Deductions Formulas – 123rd Edition (July 1, 2026) · retrieved 2026-10-25
- T4127 Payroll Deductions Formulas – 122nd Edition (January 1, 2026) · retrieved 2026-10-25
- B.C. personal income tax rates · retrieved 2026-10-16
- Government of British Columbia: Provincial sales tax (PST) · retrieved 2026-10-16
- Government of B.C., Employer health tax overview, rates for 2024 and later (last updated June 17, 2026); Charitable or non-profit employers page (last updated June 17, 2026) · retrieved 2026-11-06
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