Taxes: what each party would change
BC taxes personal income in brackets, from 5.60% on the first $50,363 of taxable income to 20.50% on income over $265,545 in the 2026 tax year. Other provincial tax rates and what each of BC’s five parties has committed to on taxes are below.
Party sites checked October 6, 2026
Each party on taxes
BC Green
Raise about $22.2 billion in year one, then $5.4 billion yearly, through a Fair Share Act
The Act is estimated to raise $22.2 billion in its first year and $5.4 billion every year after that.
bcgreens.ca: BC Greens’ Fair Share Act would unlock $22.2B for childcare, transit, and housing, October 5. Also posted: Plan page, bcgreens.ca/our-plan.
All BC Green commitments on taxes Show three BC Green commitments
Establish an ongoing annual tax on net wealth above $50 million, starting at 2%
Establish an ongoing annual tax on extreme wealth, beginning 2% on net wealth above $50 million, 3% above $100 million, and 5% above $1 billion.
bcgreens.ca: BC Greens’ Fair Share Act would unlock $22.2B for childcare, transit, and housing, October 5.
Charge the annual wealth tax at 3% above $100 million and 5% above $1 billion
Establish an ongoing annual tax on extreme wealth, beginning 2% on net wealth above $50 million, 3% above $100 million, and 5% above $1 billion.
bcgreens.ca: BC Greens’ Fair Share Act would unlock $22.2B for childcare, transit, and housing, October 5.
Work with the federal government to close tax loopholes
Work with the federal government to close tax loopholes and strengthen enforcement against tax avoidance, so that very wealthy individuals cannot use complex financial arrangements to avoid paying their fair share.
bcgreens.ca: BC Greens’ Fair Share Act would unlock $22.2B for childcare, transit, and housing, October 5.
Work with the federal government to strengthen enforcement against tax avoidance
Work with the federal government to close tax loopholes and strengthen enforcement against tax avoidance, so that very wealthy individuals cannot use complex financial arrangements to avoid paying their fair share.
bcgreens.ca: BC Greens’ Fair Share Act would unlock $22.2B for childcare, transit, and housing, October 5.
Give local governments the power to tax unused farmland
That’s why the BC Greens will restrict foreign and corporate farmland ownership, fund an Agricultural Public Land Bank to connect farmers with affordable farmland, and give local governments the power to tax unused farmland.
bcgreens.ca: BC Greens launch plan to support local food production and farmers, October 2. Also posted: Bluesky: The BC Greens will: Give local governments the power to tax, October 2 · YouTube: Policy Announcement: Support Local Farms, October 2.
Make large corporations and the ultra-wealthy pay their share
We’ll get mega-corporations and the ultra-wealthy finally pay their fair share.
bcgreens.ca: Emily Lowan announces election plans, September 23. Also posted: Plan page, bcgreens.ca/our-plan.
Implement a windfall tax on large corporations
Implement a windfall tax on mega-corporation to bring in British Columbians fair share and build our revenue base to pay for community health centres, transit, and reign in the provincial debt.
Plan page, bcgreens.ca/our-plan: Our Plan for British Columbia, bcgreens.ca.
Regain control over oil and gas royalty rates
We will eliminate the subsidies fossil fuel companies receive, regain control over royalty rates, and ensure existing LNG projects cover their own power costs instead of leaning on the public system.
Plan page, bcgreens.ca/our-plan: Our Plan for British Columbia, bcgreens.ca.
Create a royalty deal for oil and gas
Create a fair royalty deal for oil and gas.
Plan page, bcgreens.ca/our-plan: Our Plan for British Columbia, bcgreens.ca.
BC NDP
Raise the top two tax brackets by 2 percentage points
The highest earners will pay slightly more through a 2% point increase on the top two tax brackets and a new bracket for income over a million dollars.
bcndp.ca: To build B.C. strong, Eby will ask the wealthy to pitch in a bit more, October 4.
Start the income tax bracket changes in the 2027 tax year
The increase to the top two tax brackets and introduction of a new bracket on income over $1 million would start in the 2027 tax year and are projected to raise $225M in 2026/27, $925M in 2027/28, and $1,000M in 2028/29.
bcndp.ca: To build B.C. strong, Eby will ask the wealthy to pitch in a bit more, October 4.
Suspend the provincial motor fuel tax by 10 cents per litre on gasoline and diesel
To support families while Trump’s harmful actions cost British Columbians, David Eby’s plan will include suspending the provincial motor fuel tax by 10 cents per litre on gasoline and diesel.
bcndp.ca: Eby’s plan will cut gas prices by up to 30 cents a litre, crack down on gouging, October 1.
All BC NDP commitments on taxes Show three BC NDP commitments
Add a new tax bracket for income over a million dollars
The highest earners will pay slightly more through a 2% point increase on the top two tax brackets and a new bracket for income over a million dollars.
bcndp.ca: To build B.C. strong, Eby will ask the wealthy to pitch in a bit more, October 4.
Raise a billion dollars in new tax revenue each year to fund healthcare and lower costs
Eby’s plan will raise a billion dollars in new revenue each year to fund improvements in healthcare and to lower costs for British Columbians.
bcndp.ca: To build B.C. strong, Eby will ask the wealthy to pitch in a bit more, October 4.
Bring in no vehicle levy
“We are not going ahead with a vehicle levy”
Reported by CBC News, not published by the party. David Eby, Leader, quoted in CBC News report, October 2. Also posted: Daily Hive: Daily Hive report, October 2.
Make those at the very top pay their share to support healthcare and lower costs
The BC NDP will continue to support B.C. producers through the trade war, lower costs for middle-class British Columbians and invest in healthcare - ensuring those at the very top pay their fair share to support healthcare and lower costs for everyone.
bcndp.ca: BC Conservative promise points again to healthcare cuts, higher costs, September 29. Also posted: Doerkson’s first campaign commitment confirms healthcare to “take the brunt” of their cuts, September 27 · To build B.C. strong, Eby will ask the wealthy to pitch in a bit more, October 4.
CentreBC
Scrap the PST on food production and farm equipment
We will scrap the PST on food production and farm equipment to lower the cost of B.C.-grown food.
centrebc.ca, before the writ: Budget 2026: Managing Decline is Not Leadership, February 16, 2026. Also posted: Budget 2026: A Blueprint for Bankruptcy, February 19, 2026.
Conservative
Remove the PST at the till on Canadian beer, wine and spirits during Trump’s trade war
Lorne Doerkson, Leader of the Conservative Party of BC, committed today to remove the PST at the till on Canadian beer, wine and spirits. This commitment, as part of a broader plan to support a key sector of the BC economy impacted by US tariffs, will remain in place for the duration of Donald Trump’s trade war.
conservativebc.ca: Conservatives to Remove PST from Canadian Alcohol, September 29. Also posted: YouTube: LIVE: Cheers to No PST on Canadian beer, wine, and spirits, September 29 · Plan page, conservativebc.ca/plan.
Build a competitive and stable royalty framework for the LNG sector
The plan will unlock the power and infrastructure the sector needs to grow, build a competitive and stable royalty framework, and bring back the companies that left BC under the NDP.
conservativebc.ca: Make British Columbia an Energy Superpower, September 28.
Bring in no new taxes on British Columbians throughout its entire time in government
Doerkson vows no new taxes on British Columbians throughout the entirety of his government after a decade of nonstop NDP tax raises on working families.
conservativebc.ca: Conservative Party of BC Pledges No New Taxes on British Columbians, September 27. Also posted: Conservative Party of BC Respond to New Eby Doctor Tax, October 4 · Plan page, conservativebc.ca/plan.
OneBC
Cut taxes by 25% for every tax bracket, including corporate
25% tax cuts for every single tax bracket — including corporate
Plan page, 1bc.ca/priorities: Our Plan, 1bc.ca/priorities. Also posted: YouTube: OneBC believes that You Can Spend Your money Better Than The Government Can!, September 29.
Cut 2% off the Provincial Sales Tax (PST)
2% off the Provincial Sales Tax (PST)
Plan page, 1bc.ca/priorities: Our Plan, 1bc.ca/priorities. Also posted: YouTube: OneBC believes that You Can Spend Your money Better Than The Government Can!, September 29.
BC taxes in plain words
- BC taxes personal income in brackets. Each rate applies to the income inside its own bracket, so a higher rate is charged on the income above a threshold and not on all of it. Personal income tax rates page
- For the 2026 tax year the lowest rate went from 5.06 per cent to 5.60 per cent, on the first $50,363 of taxable income. Budget and Fiscal Plan, tax measures
- The brackets were increased by 2.2% for the 2026 tax year. Budget 2026 paused the indexation of the brackets for the 2027 to 2030 tax years; indexation resumes for the 2031 and subsequent tax years. Personal income tax rates page
- The PST is a retail sales tax on taxable goods, software and services acquired in BC or brought in for use here. The general rate is 7%. PST page
- The expansion of the PST to certain professional services, set in Budget 2026 for October 1, 2026, is paused. B.C. provincial sales tax (PST), p. 85 of the budget; Budget and Fiscal Plan 2026/27 to 2028/29
- The BC carbon tax was eliminated effective April 1, 2025. The Carbon Tax Act remains; its Schedule 1 prints a rate of 0.00 for the year starting April 1, 2025 and each subsequent year. Carbon tax elimination page; Carbon Tax Act, Schedule 1, page last updated June 17, 2025; Carbon Tax Act, SBC 2008, c. 40
- Under the output-based pricing system, large regulated industrial operations will pay for emissions that exceed performance-based emissions limits. Budget and Fiscal Plan
- The Employer Health Tax is a yearly tax employers pay on their BC payroll: nothing on a payroll of $1,000,000 or less, 5.85% of the amount over $1,000,000 up to $1,500,000, and 1.95% of the whole payroll above that. Employer Health Tax Act, sections 8, 10 and 11; Employer Health Tax Act, SBC 2018, c. 42
- Motor fuel tax on clear gasoline and clear diesel is made up of a provincial tax that goes to general revenue and dedicated taxes that go to the BC Transportation Financing Authority, TransLink and BC Transit in the Victoria area. Motor fuel tax rates page, page last updated May 23, 2025
Rates now
- Lowest income tax rate, 2026 On taxable income of $0 to $50,363
- 5.60% Personal income tax rates
- Highest income tax rate, 2026 On taxable income over $265,545
- 20.50% Personal income tax rates
- Provincial sales tax General rate. Liquor: 10%
- 7% Small business guide to PST
- Employer health tax On BC remuneration greater than $1,500,000. $1,000,000 or less: exempt
- 1.95% Employer health tax overview
- Corporate income tax General rate. Small business rate: 2.0%
- 12.0% Corporate income tax rates, page last updated April 30, 2025
- Basic personal amount, 2026 Base amount of the non-refundable credit
- $13,216 Basic tax credits
The tables
BC personal income tax brackets and rates, 2026 tax year
| Taxable income bracket | Tax rate |
|---|---|
| $0 to $50,363 | 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% |
Source: Personal income tax rates.
BC 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% |
Source: Personal income tax rates.
Taxation revenue by source, 2026/27, in millions of dollars
| Tax | Budget 2026/27 | Forecast 2026/27 |
|---|---|---|
| Personal income | 19,492 | 19,963 |
| Corporate income | 7,645 | 8,061 |
| Employer health | 3,167 | 3,096 |
| Sales | 11,436 | 11,605 |
| Fuel | 1,039 | 1,058 |
| Output-based pricing system | 334 | 253 |
| Tobacco | 311 | 300 |
| Property | 4,451 | 4,418 |
| Property transfer | 1,935 | 1,630 |
| Insurance premium and other | 965 | 965 |
| Taxation (the table's subtotal row) | 50,775 | 51,349 |
Government of BC, Ministry of Finance: “Includes provincial sales tax and HST/PST housing transition tax related to prior years.”
Government of BC, Ministry of Finance: “Includes small amounts of carbon tax revenue related to prior years.”
Source: First Quarterly Report 2026/27, September 14, 2026, p. 21.
Motor fuel tax rate per litre on clear gasoline, by area
| Where in BC | Motor fuel tax per litre on gasoline | Made up of |
|---|---|---|
| Vancouver Area | 27.00¢ | 1.75¢ general revenue, 6.75¢ BCTFA, 18.50¢ TransLink |
| Victoria Area | 20.00¢ | 7.75¢ general revenue, 6.75¢ BCTFA, 5.50¢ BC Transit - Victoria |
| Rest of B.C. | 14.50¢ | 7.75¢ general revenue, 6.75¢ BCTFA |
Government of BC: “Carbon tax was eliminated effective April 1, 2025.”
Source: Motor fuel tax and carbon tax rates on fuels and substances, page last updated May 23, 2025.
Recorded votes
Second reading of Bill 37, the Carbon Tax Act: passed, 41 to 30
41 for 30 against 8 did not vote
Third reading of Bill 37, the Carbon Tax Act: passed, 41 to 30
41 for 30 against 8 did not vote
Second reading of Bill 44, Budget Measures Implementation (Employer Health Tax) Act, 2018: passed, 43 to 39
43 for 39 against 5 did not vote
Third reading of Bill 44, Budget Measures Implementation (Employer Health Tax) Act, 2018: passed, 44 to 38
44 for 38 against 5 did not vote
Introduction and first reading of Bill 8, Carbon Tax Amendment Act, 2025: passed, 89 to 1
89 for first reading 1 against first reading 3 did not vote
Second reading of Bill 8, Carbon Tax Amendment Act, 2025, the bill that set carbon tax rates at zero: passed, 88 to 2
88 for 2 against 3 did not vote
Introduction and first reading of Bill M 212, Income Tax (Grocery Rebate Guarantee) Amendment Act, 2025: passed, 90 to 1. It did not become law.
90 for first reading 1 against first reading 2 did not vote
Second reading of Bill 5, Budget Measures Implementation Act, 2025: passed, 89 to 0
89 for 0 against 4 did not vote
Second reading of Bill 2, Budget Measures Implementation Act, 2026, the bill that carried out the tax measures of Budget 2026: passed, 46 to 45
46 for 45 against 2 did not vote
Third reading of Bill 2, Budget Measures Implementation Act, 2026: passed, 46 to 46. The vote was tied at 46 and the Speaker cast the deciding vote in favour.
46 for 46 against 1 did not vote
Keep comparing
Each party’s page, at taxes
Sources
- Government of BC: Personal income tax rates, read October 6, 2026
- Government of BC, Ministry of Finance: Budget and Fiscal Plan 2026/27 to 2028/29, read October 6, 2026
- Government of BC: B.C. provincial sales tax (PST), read October 6, 2026
- Government of BC: Carbon tax elimination, read October 6, 2026
- Carbon Tax Act, SBC 2008, c. 40, read October 6, 2026
- Government of BC: Employer health tax overview, read October 6, 2026
- Employer Health Tax Act, SBC 2018, c. 42, read October 6, 2026
- Government of BC: Motor fuel tax and carbon tax rates on fuels and substances, read October 6, 2026
- Government of BC: Basic tax credits, read October 6, 2026
- Government of BC: Small business guide to PST, read October 6, 2026
- Government of BC: Corporate income tax rates, read October 6, 2026
- Government of BC, Ministry of Finance: First Quarterly Report 2026/27, September 14, 2026, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, May 29, 2008, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, October 29, 2018, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, November 6, 2018, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, March 31, 2025, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, April 16, 2025, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, May 6, 2025, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, March 9, 2026, read October 6, 2026
- Legislative Assembly of BC: Votes and Proceedings, April 1, 2026, read October 6, 2026
- BC Green: bcgreens.ca/our-plan, checked October 6, 2026
- BC NDP: bcndp.ca, checked October 6, 2026
- CentreBC: centrebc.ca/our-policy, checked October 6, 2026
- Conservative: conservativebc.ca/plan, checked October 6, 2026
- OneBC: 1bc.ca/priorities, checked October 6, 2026