British Columbia tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
53.50%
Top capital gains rate
26.75%
Top eligible dividend rate
36.54%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 5.60% | 19.60% | 9.80% | -10.24% | 9.90% |
| $30k | 14.00% | 5.60% | 19.60% | 9.80% | -10.24% | 9.90% |
| $40k | 14.00% | 5.60% | 19.60% | 9.80% | -10.24% | 9.90% |
| $50k | 14.00% | 5.60% | 19.60% | 9.80% | -10.24% | 9.90% |
| $60k | 20.50% | 7.70% | 28.20% | 14.10% | 1.63% | 19.79% |
| $70k | 20.50% | 7.70% | 28.20% | 14.10% | 1.63% | 19.79% |
| $80k | 20.50% | 7.70% | 28.20% | 14.10% | 1.63% | 19.79% |
| $90k | 20.50% | 7.70% | 28.20% | 14.10% | 1.63% | 19.79% |
| $100k | 20.50% | 7.70% | 28.20% | 14.10% | 1.63% | 19.79% |
| $120k | 26.00% | 12.29% | 38.29% | 19.14% | 15.55% | 31.39% |
| $150k | 26.00% | 14.70% | 40.70% | 20.35% | 18.88% | 34.17% |
| $200k | 29.00% | 16.80% | 46.09% | 23.05% | 26.32% | 40.37% |
| $250k | 29.00% | 16.80% | 46.09% | 23.05% | 26.32% | 40.37% |
| $300k | 33.00% | 20.50% | 53.50% | 26.75% | 36.54% | 48.89% |
| $400k | 33.00% | 20.50% | 53.50% | 26.75% | 36.54% | 48.89% |
| $500k | 33.00% | 20.50% | 53.50% | 26.75% | 36.54% | 48.89% |
British Columbia provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $50,363 | 5.60% |
| $50,364 to $100,728 | 7.70% |
| $100,729 to $115,648 | 10.50% |
| $115,649 to $140,430 | 12.29% |
| $140,431 to $190,405 | 14.70% |
| $190,406 to $265,545 | 16.80% |
| Over $265,545 | 20.50% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).