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- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Newfoundland and Labrador
- Nova Scotia
- Northwest Territories
- Nunavut
- Ontario
- Prince Edward Island
- Quebec
- Saskatchewan
- Yukon
How British Columbia payroll deductions work in 2026
Every paycheque in British Columbia carries four or five statutory deductions: federal income tax, provincial income tax, CPP contributions, EI premiums. Income tax is worked out on the annualised pay using the bracket tables below, minus credits for the basic personal amount, the Canada Employment Amount and the CPP and EI paid.
British Columbia changed its tables mid-year. The rates below are the July to December 2026 edition; the calculator uses the January edition for pay dates before July 1.
Federal tax brackets, 2026
| Taxable income | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| over $258,482 | 33% |
Federal basic personal amount: $16,452, reduced for net income above $181,440 ($14,829 at $258,482 or more). Canada Employment Amount: $1,501.
British Columbia tax brackets, 2026
| Taxable income | Rate |
|---|---|
| $0 to $50,363 | 6.14% |
| $50,363 to $100,728 | 7.7% |
| $100,728 to $115,648 | 10.5% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.7% |
| $190,405 to $265,545 | 16.8% |
| over $265,545 | 20.5% |
British Columbia basic personal amount: $13,216.
British Columbia's tax reduction removes up to $805 of provincial tax for net income up to $25,570, phasing out by $44,952.
Canada Pension Plan (CPP), EI in 2026
- CPP: 5.95% of pensionable earnings between $3,500 and $74,600, maximum $4,230.45. The employer matches it.
- CPP2: 4% on earnings between $74,600 and $85,000, maximum $416.00, matched by the employer.
- EI: 1.63% of insurable earnings up to $68,900, maximum $1,123.07. The employer pays 1.4 times the employee premium.
Frequently asked questions
How much is deducted from a $50,000 salary in British Columbia?
Paid every two weeks in 2026, a $50,000 salary in British Columbia is $1,923.08 gross per cheque. Deductions are about $153.27 federal tax, $78.41 British Columbia tax, $106.41 CPP and $31.35 EI, leaving $1,553.63 take-home pay ($40,394.50 a year). The employer's share adds $150.30 per cheque.
What is the British Columbia basic personal amount for 2026?
British Columbia's basic personal amount is $13,216. The federal basic personal amount is $16,452, reduced for net income above $181,440 ($14,829 at $258,482 or more). Both are applied at the lowest tax rate as a credit on every paycheque when the employee uses claim code 1.
Does this British Columbia payroll calculator include CPP2?
Yes. It applies the CPP base and first additional contribution up to the YMPE, CPP2 on earnings between the YMPE and the YAMPE, and EI with the employer's 1.4 multiplier.
Where do the rates come from?
The federal and provincial formulas follow the CRA's T4127 Payroll Deductions Formulas (122nd and 123rd editions, effective January and July 2026). The same engine runs the Payroll page inside ShiftMaster, where it is checked against the published examples.
This calculator gives an estimate for a regular salary or wage using the federal and provincial payroll deduction formulas for 2026 with the basic personal amount only. It does not include other tax credits, RRSP or union deductions, taxable benefits, bonuses, or year-to-date CPP and EI maximums reached earlier in the year. It is not tax advice; confirm with the CRA Payroll Deductions Online Calculator or your accountant before filing.