British Columbia Tax Brackets and Rates 2026

View the current and historical British Columbia income tax brackets and rates from 2012 to 2026. Use the British Columbia income tax calculator to estimate income tax for a selected year.

British Columbia income tax rates and brackets for 2026

For the 2026 tax year, British Columbia’s lowest personal income tax rate is 5.60%. The provincial basic personal amount is $13,216, and the income thresholds were indexed by 2.2%.

Taxable income	Rate
from $0 to $50,363	5.60%
from $50,364 to $100,728	7.70%
from $100,729 to $115,648	10.50%
from $115,649 to $140,430	12.29%
from $140,431 to $190,405	14.70%
from $190,406 to $265,545	16.80%
over $265,545	20.50%

2026 data source: CRA Payroll Deductions Formulas effective July 1, 2026

Last verified: August 21, 2026

Income tax rates for 2025

In 2025 there are no major rate changes, but tax brackets and personal amounts have been indexed by 2.8% to match inflation, slightly increasing the amount you can earn tax-free. Base amount is $12,932.

Taxable income	Rate
from $0 to $49,279	5.06%
from $49,280 to $98,560	7.70%
from $98,561 to $113,158	10.50%
from $113,159 to $137,407	12.29%
from $137,408 to $186,306	14.70%
from $186,307 to $259,829	16.80%
over $259,829	20.50%

Income tax rates for 2024

In 2024 BC provincial government increased all tax brackets and base amount by 3%. Tax rates are the same as previous year. Base amount is $12,580.

Taxable income	Rate
from $0 to $47,937	5.06%
from $47,938 to $95,875	7.70%
from $95,876 to $110,076	10.50%
from $110,077 to $133,664	12.29%
from $133,665 to $181,232	14.70%
from $181,233 to $252,752	16.80%
over $252,752	20.50%

Income tax rates for 2023

In 2023 BC provincial government increased all tax brackets and base amount by 6%. Tax rates are the same as previous year. Base amount is $11,981.

Taxable income	Rate
from $0 to $45,654	5.06%
from $45,655 to $91,310	7.70%
from $91,311 to $104,835	10.50%
from $104,836 to $127,299	12.29%
from $127,300 to $172,602	14.70%
from $172,603 to $240,716	16.80%
over $240,716	20.50%

Income tax rates for 2022

In 2022 BC provincial government increased all tax brackets and base amount by 2.1%. Tax rates are the same as previous year. Base amount is $11,302.

Taxable income	Rate
from $0 to $43,070	5.06%
from $43,071 to $86,140	7.70%
from $86,141 to $98,899	10.50%
from $98,900 to $120,091	12.29%
from $120,092 to $162,828	14.70%
from $162,829 to $227,086	16.80%
over $227,086	20.50%

Income tax rates for 2021

In 2021 BC provincial government increased all tax brackets and base amount by 1%. Tax rates are the same as previous year. Base amount is $11,070.

Taxable income	Rate
from $0 to $42,184	5.06%
from $42,185 to $84,369	7.70%
from $84,370 to $96,866	10.50%
from $96,867 to $117,623	12.29%
from $117,624 to $159,483	14.70%
from $159,484 to $222,420	16.80%
over $222,421	20.50%

Income tax rates for 2020

In 2020 BC provincial government increased all tax brackets and base amount by 1.9%. Tax rates are the same as previous year. Base amount is $10,949.

Taxable income	Rate
from $0 to $41,725	5.06%
from $41,726 to $83,451	7.70%
from $83,452 to $95,812	10.50%
from $95,813 to $116,344	12.29%
from $116,345 to $157,748	14.70%
from $157,749 to $220,000	16.80%
over $220,001	20.50%

Income tax rates for 2019

In 2019 British Columbia provincial government increased all tax brackets and base amount by 2.6% and tax rates are the same as previous year. Base amount is $10,682.

Taxable income	Rate
from $0 to $40,707	5.06%
from $40,708 to $81,416	7.70%
from $81,417 to $93,476	10.50%
from $93,477 to $113,506	12.29%
from $113,507 to $153,900	14.70%
over $153,901	16.80%

Income tax rates for 2018

In 2018 British Columbia provincial government increased all tax brackets and base amount by 1.5% and tax rates are the same as previous year. Base amount is $10,412.

Taxable income	Rate
from $0 to $39,676	5.06%
from $39,677 to $79,353	7.70%
from $79,354 to $91,107	10.50%
from $91,108 to $110,630	12.29%
from $110,631 to $150,000	14.70%
over $150,001	16.80%

Income tax rates for 2017

In 2017 British Columbia provincial government increased all tax brackets and base amount by 1.8% and tax rates are the same as previous year. Base amount is $10,208.

Taxable income	Rate
from $0 to $38,898	5.06%
from $38,899 to $77,797	7.70%
from $77,798 to $89,320	10.50%
from $89,321 to $108,460	12.29%
over $108,461	14.70%

Income tax rates for 2016

In 2016 British Columbia provincial government increased all tax brackets and base amount by 0.9% and tax rates are the same as previous year. Base amount is $10,027.

Taxable income	Rate
from $0 to $38,210	5.06%
from $38,211 to $76,421	7.70%
from $76,422 to $87,741	10.50%
from $87,742 to $106,543	12.29%
over $106,544	14.70%

Income tax rates for 2015

In 2015 British Columbia provincial government increased all tax brackets and base amount by 0.7% and tax rates are the same as previous year. Base amount is $9,938.

Taxable income	Rate
from 0 up to $37,869	5.06%
from $37,869.01 up to $75,740	7.70%
from $75,740.01 up to $86,958	10.50%
from $86,958.01 up to $105,592	12.29%
from $105,592.01 up to $151,050	14.70%
over $151,050	16.80%

Income tax rates for 2014

In 2014 British Columbia provincial government increased all tax brackets by 0.1% and tax rates are the same as previous year, but base amount was decreased to $9,869.

New tax brackets were introduced for income over $150,000 with tax rate of 16.80%

Taxable income	Rate
from 0 up to $37,606	5.06%
from $37,606.01 up to $75,213	7.70%
from $75,213.01 up to $86,354	10.50%
from $86,354.01 up to $104,858	12.29%
from $104,858.01 up to $150,000	14.70%
over $150,000	16.80%

Income tax rates for 2013

In 2013 British Columbia provincial government increased all tax brackets by 1.5% and tax rates are the same as previous year, but base amount was decreased to $10,276. It means everybody earning up to $42,800 will pay more taxes for year 2013.

Taxable income	Rate
from 0 up to $37,568	5.06%
from $37,568.01 up to $75,138	7.70%
from $75,138.01 up to $86,268	10.50%
from $86,268.01 up to $104,754	12.29%
over $104,754	14.70%

Income tax rates for 2012

Base amount for 2012 in British Columbia was $11,354, it is 2.4% increase from year 2011. All tax brackets also were increased by 2.4%

Taxable income	Rate
from 0 up to $37,013	5.06%
from $37,013.01 up to $74,028	7.70%
from $74,028.01 up to $84,993	10.50%
from $84,993.01 up to $103,205	12.29%
over $103,205	14.70%