Rate table · 123rd edition
British Columbia payroll rates: July 2026
123rd edition, rule set 2026-07-01. British Columbia T2 is seven brackets, a BC tax reduction, and, on and after 1 July 2026, Option 1 vs Option 2 first-bracket proration.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP July 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI July 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
British Columbia brackets: Option 1
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 6.14% | $0.00 | yes |
| $50363.00 | 7.70% | $786.00 | no |
| $100728.00 | 10.50% | $3606.00 | no |
| $115648.00 | 12.29% | $5676.00 | no |
| $140430.00 | 14.70% | $9061.00 | no |
| $190405.00 | 16.80% | $13059.00 | no |
| $265545.00 | 20.50% | $22884.00 | no |
British Columbia brackets: Option 2
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 5.60% | $0.00 | no |
| $50363.00 | 7.70% | $1058.00 | no |
| $100728.00 | 10.50% | $3878.00 | no |
| $115648.00 | 12.29% | $5948.00 | no |
| $140430.00 | 14.70% | $9332.00 | no |
| $190405.00 | 16.80% | $13331.00 | no |
| $265545.00 | 20.50% | $23156.00 | no |
British Columbia personal amount
TCP fixed $13216.00. Lowest rate Option 1 6.14%, Option 2 5.60%.
Tax reduction
Option 1 basic $805.00, Option 2 basic $690.00. Dependant $44952.00.
What this edition does not change
CPP, EI, and federal brackets are inherited from January. Only BC, NL, and PE overlay provincial files in the 123rd edition.