BC Income Tax Brackets 2026
| Taxable income | BC rate |
|---|---|
| Up 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% |
On February 17, 2026, British Columbia raised its lowest rate from 5.06% to 5.6% for 2026 and later years. The basic personal amount is $13,216. BC also froze bracket indexing for 2027 to 2030, so these thresholds will stay put for four years.
The rate change matters most for lower and middle earners, since everyone with taxable income pays the lowest rate on their first $50,363. The extra 0.54% on that band costs at most $271.96 a year before credits; the credits themselves also grew, because they are worth the lowest rate.
Why BC Paycheques Changed in July
Employers kept using 5.06% for the first half of 2026. To collect the full year's tax at 5.6%, CRA told payroll to use 6.14% on the lowest bracket from July to December.
So a BC paycheque in the second half of 2026 shows more provincial tax than one from the spring. The tax reduction works the same way: payroll used $575 early in the year, then a catch up amount, so that the year ends at the new $690. This calculator shows the annual result, which is what your return will settle.
The BC Tax Reduction
Lower income earners get a BC tax reduction of up to $690 for 2026. It shrinks by 3.56% of net income above $25,570 and is gone at $44,952.
A worker on $35,000 has basic BC tax of $1,083; the reduction of $365.51 brings it to $717.49.
Worked Example: $75,000 in BC
| Item | Per year | Per month |
|---|---|---|
| Gross salary | $75,000 | $6,250 |
| Federal income tax | −$8,258.60 | −$688.22 |
| British Columbia income tax | −$3,661.32 | −$305.11 |
| CPP | −$4,230.45 | −$352.54 |
| CPP2 | −$16 | −$1.33 |
| EI | −$1,123.07 | −$93.59 |
| Take home pay | $57,710.56 | $4,809.21 |
Taxable income after the enhanced CPP deduction is $74,273. The first $50,363 is taxed at 5.6% and the remainder at 7.7%. Overall, 23.1% of gross pay goes to tax and contributions.
BC Take Home Pay by Salary
| Gross salary | BC tax | All deductions | Net per year | Net per month |
|---|---|---|---|---|
| $35,000 | $717.49 | $5,206.56 | $29,793.44 | $2,482.79 |
| $55,000 | $2,204.66 | $10,797.49 | $44,202.51 | $3,683.54 |
| $75,000 | $3,661.32 | $17,289.44 | $57,710.56 | $4,809.21 |
| $100,000 | $5,555.52 | $24,626.64 | $75,373.36 | $6,281.11 |
| $120,000 | $7,661.31 | $30,932.97 | $89,067.03 | $7,422.25 |
| $180,000 | $15,961.78 | $54,833.44 | $125,166.56 | $10,430.55 |
From $100,728 upward the BC rates climb quickly. At $120,000 the BC share is $7,661.31, and three BC brackets are in play.
What a Raise Is Worth in BC
A $5,000 raise never adds $5,000 to your pocket. How much stays with you depends on where your salary starts, because BC's seven brackets and the federal five overlap at different points.
| Salary before the raise | Extra net pay from $5,000 | Share kept |
|---|---|---|
| $40,000 | $3,539.06 | 70.8% |
| $60,000 | $3,289.58 | 65.8% |
| $80,000 | $3,446.40 | 68.9% |
| $110,000 | $3,450 | 69.0% |
| $150,000 | $2,965 | 59.3% |
The share kept is lowest where the BC tax reduction is fading or where CPP2 is still being charged, and it improves once the CPP and EI ceilings are passed. For larger raises, run both salaries through the calculator and compare the net figures directly.
BC Pay per Period
| Pay schedule | Gross per pay | Net per pay |
|---|---|---|
| Weekly (52) | $1,442.31 | $1,109.82 |
| Every two weeks (26) | $2,884.62 | $2,219.64 |
| Twice a month (24) | $3,125 | $2,404.61 |
| Monthly (12) | $6,250 | $4,809.21 |
Vancouver, Victoria and the rest of the province use the same tables. BC has no municipal income tax.
What BC Includes in Taxable Pay
- Salary, hourly wages, tips reported through payroll, bonuses and vacation pay are taxed.
- Payroll RRSP contributions cut BC taxable income at the same time as federal.
BC Assumptions and Sources
Annual 2026 tax at the 5.60% lowest rate, single filer, salary only, basic personal amounts only. The BC tax reduction is included; the BC renter's tax credit, claimed on the return, is not.
Sources: Canada Revenue Agency, T4127 Payroll Deductions Formulas (122nd edition, January 2026, and 123rd edition, July 2026), including the BC changes of February 17, 2026. Rates for 2026.
Frequently Asked Questions
What is the lowest BC income tax rate in 2026?
5.6%, up from 5.06%, on taxable income up to $50,363.
How much is $75,000 after tax in BC?
About $57,710.56 a year, or $4,809.21 a month, in 2026.
Why did my BC tax go up in July 2026?
Payroll switched to a 6.14% catch up rate to apply the higher 2026 rate to the whole year.
What is the BC basic personal amount?
$13,216 for 2026.
Who gets the BC tax reduction?
Residents with net income below $44,952. The full $690 applies up to $25,570.
How much of a $5,000 raise do I keep in BC on $60,000?
$3,289.58, or 65.8% of the raise, in 2026.
Is this the same as a gross to net calculator BC employers use?
It uses the CRA formulas that payroll software uses, applied to the full year rather than one pay period.