This information is general in nature and should not be relied upon without obtaining specific professional advice.
Please consult with one of our professional staff for advice.
Please consult with one of our professional staff for advice.
| 2026 COMBINED TABLE OF PERSONAL INCOME TAX RATES | |||||
| Taxes on Salary / Interest Income | Salary / Interest Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends | |
| $16,453 - $50,364 | 164 | 19.06% | 9.53% | 0.00% | 9.28% |
| $50,364 - $58,524 | 6,463 | 21.70% | 10.85% | 0.00% | 12.32% |
| $58,524 - $100,729 | 8,234 | 28.20% | 14.10% | 1.63% | 19.79% |
| 100,729 - $115,648 | 20,136 | 31.00% | 15.50% | 5.49% | 23.01% |
| $115,648 - $117,046 | 24.761 | 32.79% | 16.40% | 7.96% | 25.07% |
| $117,046 - $140,431 | 25,219 | 38.29% | 19.15% | 15.55% | 31.39% |
| $140,431 - $181,441 | 34,173 | 40.70% | 20.35% | 18.88% | 34.17% |
| $181,441 - $190,406 | 50,864 | 43.70% | 21.85% | 23.02% | 37.62% |
| $190,406 - $258,483 | 54,782 | 45.80% | 22.90% | 25.92% | 40.03% |
| $258,483 - $265,546 | 85,961 | 49.80% | 24.90% | 31.44% | 44.63% |
| over $265,546 | 89,479 | 53.50% | 26.75% | 36.54% | 48.89% |
- The 2026 B.C personal exemption is $13,216
- The 2026 Federal personal exemption is $16,452
- Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount)
- Tax rates apply to British Columbia residents
- 2026 CPP - $74,600 - Basic Exemption $3,500 - Maximum Contribution - $4,230 - Rate: 5.95%
- 2026 CPP - $85,000 - Maximum Contribution - $4,230 - Rate: 4.00%
- 2026 EI - Maximum Employee Premium - $1,123.00 ($68,900 maximum insurable @ 1.63%)