2026 British Columbia Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for British Columbia in tax year 2026.
Canadian Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$58,523 | 14.00% |
| CA$58,523 | CA$117,045 | 20.50% |
| CA$117,045 | CA$181,440 | 26.00% |
| CA$181,440 | CA$258,482 | 29.00% |
| CA$258,482 | No limit | 33.00% |
British Columbia Provincial Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$50,363 | 5.60% |
| CA$50,363 | CA$100,728 | 7.70% |
| CA$100,728 | CA$115,648 | 10.50% |
| CA$115,648 | CA$140,430 | 12.29% |
| CA$140,430 | CA$190,405 | 14.70% |
| CA$190,405 | CA$265,545 | 16.80% |
| CA$265,545 | No limit | 20.50% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 12.00%
- Federal Basic Personal Amount
- CA$16,452
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2026
OfficialValues verifiedThe federal capital-gains inclusion is modelled with a single simplified factor, and the federal basic personal amount phase-out is not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
9 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text.
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; cancellation announced with no expiry.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; identical 2026 thresholds/rates.
Cited for Rate brackets · confirmed
Referenced via WebSearch summary of EY's 2026 rate card; identical bracket thresholds and rates (14/20.5/26/29/33%).
Cited for Capital gains · confirmed
Directly fetched; confirms no revival in Budget 2025.
Cited for Corporate rate · confirmed
Directly fetched; PwC's 2026-dated summary states the same 38%-10%-13%=15% federal rate with no change noted.
Cited for Dividend tax credit · confirmed
Directly fetched; same 15.0198% rate applies through 2026.
Cited for Dividend tax credit · confirmed
Directly fetched; explicit statement that the rate is identical for 2025 and 2026.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
British Columbia — 2026
OfficialValues verifiedBrackets from the CRA 2026 rate page (date modified 2026-06-25), which carries the Budget 2026 increase of the lowest rate to 5.60%; the January 2026 T4032BC payroll table predates that change and still shows 5.06%. Basic personal amount from T4032BC. British Columbia levies no surtax and no health premium; the BC tax reduction is not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 1 · Primary authority
- Dividend tax creditTier 1 · Primary authority
9 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Basic personal amount, Dividend tax credit · confirmed
Official BC government page; verbatim quote: 'Effective for the 2026 and subsequent taxation years, the lowest personal income tax rate is increased from 5.06 percent to 5.60 percent.'
Cited for Rate brackets · confirmed
Official BC government page (same URL as repo's sourceUrl); its own 2026 table already shows 5.60% for the first bracket as of this fetch.
Cited for Basic personal amount · confirmed
Official BC government page; states 2026 = $13,216.
Cited for Corporate rate · confirmed
Official BC government page; general rate 12.0%, no 2026 change indicated.
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official PMO release; cancellation is permanent going forward, no 2026 reversal found.
Cited for Rate brackets, Corporate rate, Dividend tax credit · confirmed
KPMG's 2026 BC budget summary independently confirms: 'the province...will increase the lowest personal income tax rate to 5.6% (from 5.06%), effective for 2026.'
Cited for Rate brackets · confirmed
Aggregator corroboration; shows 5.60% for the 2026 first bracket.
Cited for Dividend tax credit · confirmed
Lists BC eligible DTC at 12% through 2026 explicitly.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.