Tax Summary
Rate Breakdown
RRSP Optimization
Your 2026 RRSP impact based on BC marginal rates.
BC 2026 Provincial Tax Brackets
| Taxable Income | BC Rate |
|---|---|
| $0 – $45,654 | 5.06% |
| $45,654 – $91,310 | 7.70% |
| $91,310 – $104,835 | 10.50% |
| $104,835 – $127,299 | 12.29% |
| $127,299 – $172,602 | 14.70% |
| $172,602 – $240,716 | 16.80% |
| Over $240,716 | 20.50% |
View all provincial brackets → Compare BC to other provinces →
BC Income Tax — FAQ
Common questions about British Columbia's 2026 provincial income tax.
What are BC's 2026 income tax brackets?
BC has seven provincial brackets: 5.06% on the first $45,654; 7.70% on $45,654–$91,310; 10.50% on $91,310–$104,835; 12.29% on $104,835–$127,299; 14.70% on $127,299–$172,602; 16.80% on $172,602–$240,716; and 20.50% on income over $240,716.
What is the BC basic personal amount for 2026?
The 2026 BC basic personal amount is $11,981. This non-refundable tax credit reduces BC provincial tax by approximately $606 (5.06% × $11,981), while the federal BPA of $15,705 provides an additional $2,355 reduction in federal tax.
Does BC have a surtax?
No. Unlike Ontario and Prince Edward Island, BC does not have a provincial surtax. The nominal bracket rates are the actual rates applied, making BC's tax calculation more straightforward.
How does BC tax compare to other provinces?
BC's combined top marginal rate of ~53.50% is one of the highest in Canada at the top bracket. However, BC's lower brackets are competitive. For $100,000 of income the effective combined rate is around 29–31%. Compare all provinces →
How valuable is an RRSP contribution in BC?
At a $95,000 income in BC, the combined marginal rate is approximately 40.70% (federal 26% + BC 14.70%). A $10,000 RRSP contribution would save approximately $4,070 in combined taxes — a refund you receive in the spring.
Does BC have a speculation and vacancy tax?
BC levies a Speculation and Vacancy Tax on residential properties in designated urban areas. This is a property tax, not an income tax, but it affects investors and second-property owners. It ranges from 0.5% to 2% of assessed property value annually.
What is the BC renter's tax credit?
BC introduced a Renter's Tax Credit providing up to $400 per year for eligible renters with net income under $60,000, with a partial credit up to $80,000. It is claimed on your BC provincial return.
Are RRSP withdrawals taxed in BC?
Yes. RRSP withdrawals are fully included in taxable income and subject to both federal and BC provincial tax at your marginal rate in the year of withdrawal. This is why RRSP contributions are most valuable when made at a higher marginal rate than you expect at retirement.