British Columbia Tax Rates for 2026

The top combined federal and British Columbia marginal rate is 53.50% on taxable income over $265,545. Capital gains are taxed at half your marginal rate, up to 26.75%.

Marginal and capital gains rates by income

British Columbia combined marginal and capital gains tax rates by taxable income, 2026
Taxable income	Marginal rate	Capital gains rate
Up to $50,363	19.60%	9.80%
$50,363 to $58,523	21.70%	10.85%
$58,523 to $100,728	28.20%	14.10%
$100,728 to $115,648	31.00%	15.50%
$115,648 to $117,045	32.79%	16.40%
$117,045 to $140,430	38.29%	19.15%
$140,430 to $181,440	40.70%	20.35%
$181,440 to $190,405	43.70%	21.85%
$190,405 to $258,482	45.80%	22.90%
$258,482 to $265,545	49.80%	24.90%
Over $265,545	53.50%	26.75%

Rates apply to the next dollar of taxable income above the basic personal amounts. Sources: CRA 2026 federal and provincial brackets, cross-checked against KPMG's 2026 table. Credits, the alternative minimum tax and income-tested benefits are not included. Estimates only, not tax advice.

Example: a $20,000 capital gain

With $120,000 of other taxable income in British Columbia, half of the gain ($10,000) is added to your income. The extra federal and provincial tax is about $3,829, an effective rate of 19.15% on the gain. A capital loss of the same size in the same year would save about the same amount.

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Frequently asked questions

What is the top marginal tax rate in British Columbia in 2026?

The top combined federal and provincial rate in British Columbia is 53.50%, on taxable income over $265,545.

What is the capital gains tax rate in British Columbia?

Half of a capital gain is taxable, so the rate on a gain is half of your marginal rate: from 9.80% on lower incomes up to 26.75% at the top.

How much tax would I pay on a $20,000 capital gain in British Columbia?

With $120,000 of other taxable income, a $20,000 gain adds about $3,829 of federal and British Columbia tax, an effective rate of 19.15% on the gain.