Personal income tax rates
Last updated on February 17, 2026Budget 2026 proposes to increase the lowest personal income tax rate from 5.06% to 5.60%, effective January 1, 2026.
Budget 2026 also proposes to pause the indexation of the personal income tax brackets for the 2027 to 2030 tax years. Indexation will resume for the 2031 and subsequent tax years.
Both of these proposed changes are subject to the approval of the legislature.
B.C. personal income tax rates apply to specific tax brackets. A tax bracket is a range of annual taxable income. Income past a certain point is taxed at a higher rate.
For the 2026 tax year, the tax brackets were increased from the previous year by the Consumer Price Index for B.C. of 2.2%.
Personal income tax brackets and rates - 2026 tax year
| Taxable income bracket | Tax rate |
|---|---|
| $0 to $50,363 |
5.06% Proposed rate: 5.60% |
| $50,363.01 to $100,728 | 7.70% |
| $100,728.01 to $115,648 | 10.50% |
| $115,648.01 to $140,430 | 12.29% |
| $140,430.01 to $190,405 | 14.70% |
| $190,405.01 to $265,545 | 16.80% |
| Over $265,545 | 20.50% |
Tax rates are applied on a cumulative basis. For example, if your taxable income is more than $50,363, the first $50,363 of taxable income is taxed at the lowest tax rate, the next $50,365 of taxable income is taxed at 7.70%, the next $14,920 of taxable income is taxed at 10.50%, the next $24,782 of taxable income is taxed at 12.29%, the next $49,975 of taxable income is taxed at 14.70%, the next $75,140 is taxed at 16.80%, and any income above $265,545 is taxed at 20.50%.
Personal income tax brackets and rates - 2025 tax year
| Taxable income bracket | Tax rate |
|---|---|
| $0 to $49,279 | 5.06% |
| $49,279.01 to $98,560 | 7.70% |
| $98,560.01 to $113,158 | 10.50% |
| $113,158.01 to $137,407 | 12.29% |
| $137,407.01 to $186,306 | 14.70% |
| $186,306.01 to $259,829 | 16.80% |
| Over $259,829 | 20.50% |
Alternative minimum tax
If you're subject to minimum tax under the federal Income Tax Act, you're also subject to B.C. minimum tax. Subject to the approval of the legislature of proposed changes to the lowest personal tax rate, the B.C. minimum tax will be 40% of your federal alternative minimum tax for 2026.
- Learn more about minimum tax
Learn more about basic tax credits available to individuals.
For provincial income tax information for businesses and corporations, see the corporate income tax page.
Contact information
Contact the Canada Revenue Agency with your questions about income tax or for assistance in completing your income tax return.
1-800-959-8281