effectivetaxrate

BC Family Marginal Rate Visualizer

TAX 2026

Explore how income taxes and benefit clawbacks combine to affect effective marginal rates for BC families.

Tax Year

Maximum Income ($)

Parent Age

OAS Clawback

Ages 65+. Assumes full OAS (~$8,988/yr). Clawback at 15% on income $93,454–$153,454.

Children

Effective Marginal Rate by Income

Combined federal + BC provincial tax plus federal and provincial benefit clawbacks. Click legend items to toggle layers.

* Estimates only — assumes single-earner family. Consult a tax professional for advice specific to your situation.

Effective Marginal Rates at Key Breakpoints

Income Range	Fed Tax	Prov Tax	CCB Clawback	CWB	GST Clawback	OAS Clawback	BCFB Clawback	Combined EMR

Rate Reference Tables

Federal Brackets (2026)

Income Range	Rate

Provincial Brackets

Income Range	Rate

CCB & BCFB Amounts (2025–26)

Benefit / Child	Annual Max
CCB — under 6	$7,997
CCB — age 6–17	$6,748
CCB phase-out tier 1	$37,487–$81,222
CCB phase-out tier 2	> $81,222
BCFB — 1st child	$1,750
BCFB — 2nd child	$1,100
BCFB — 3rd+ child	$900
BCFB phase-out starts	> $94,483

Benefit Clawback Rates

Benefit	Range	Rate
CCB 1 child — Tier 1	$37,487–$81,222	7.0%
CCB 1 child — Tier 2	> $81,222	3.2%
CCB 2 children — Tier 1	$37,487–$81,222	13.5%
CCB 2 children — Tier 2	> $81,222	5.7%
CCB 3 children — Tier 1	$37,487–$81,222	19.0%
CCB 3 children — Tier 2	> $81,222	8.0%
CCB 4+ children — Tier 1	$37,487–$81,222	23.0%
CCB 4+ children — Tier 2	> $81,222	9.5%
CWB phase-out (single)	$26,855–$37,742	15.0%
CWB phase-out (family)	$30,639–$49,393	15.0%
GST/CGEB (family, 2 kids)	$45,521–~$66,841	5.0%
OAS Clawback	$93,454–$153,454	15.0%
BCFB (all family sizes)	> $94,483	4.0%

⚠️ Important Disclaimer — For Educational and Illustrative Purposes Only This tool provides simplified estimates of effective marginal tax rates (EMR) for Canadian families and is intended solely as a planning illustration. It is not tax advice, financial advice, or legal advice, and should not be relied upon for filing, planning, or any financial decision.

Simplified model: Rates are calculated using a single-earner, family-unit model. They do not account for deductions (RRSP, pension, childcare), credits, split income, alternative minimum tax, surtaxes, or other personal circumstances.
CCB estimates: The Canada Child Benefit clawback is based on the number of children entered and standard age-group amounts for 2026. Actual CCB depends on adjusted family net income, marital status, and other CRA-assessed factors.
OAS clawback: When enabled, the OAS recovery tax assumes the taxpayer receives the full maximum OAS pension (~$8,988/year for ages 65–74 in 2026, based on $742.31/month). The clawback threshold used is $93,454 (the 2025 income threshold affecting OAS payments from July 2026–June 2027), with full recovery at ~$153,454. Actual OAS entitlement depends on years of Canadian residency, deferral elections, and individual benefit amounts.
CWB: The Canada Workers Benefit phase-in and clawback rates shown are approximations for a single individual. Family entitlements, disability supplements, and provincial/territorial supplements are not modelled.
GST/HST Credit: The clawback shown reflects the federal GST credit only. Provincial sales tax credits and top-ups vary and are not included.
BC provincial rates: BC tax brackets reflect known 2026 rates. Rates are indexed annually and may have changed since this tool was last updated.
Rate changes: Tax brackets and benefit thresholds are indexed annually to inflation. Figures shown are estimates for 2026 and will not remain accurate in future years.

BC Family Benefit (BCFB): When enabled, BCFB clawback rates are modelled using published 2025-26 phase-out thresholds and rates. Actual BCFB amounts depend on adjusted family net income, number of children under 18, and residency in BC as assessed by CRA. The BCFB is delivered together with the CCB and is subject to annual indexation.

Always consult a qualified Canadian tax professional or financial advisor (CPA, CFA, or CFP) before making any tax planning or financial decisions. The Canada Revenue Agency (CRA) website at canada.ca/en/revenue-agency and the BC government at gov.bc.ca are the authoritative sources for current rates and benefit information.