Self-Employed Tax in British Columbia (2025 & 2026)
A self-employed person in British Columbia with $50,000 of net business income in 2025 owes about $11,238 in income tax and CPP — $937 a month to set aside. Sales tax: 5% GST + 7% PST.
What to set aside — quick estimate
Estimated tax for 2025 (filed in spring 2026)
| Net business income | Federal | British Columbia | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,554 | $704 | $3,154 | $5,412 | $451 |
| $50,000 | $4,109 | $1,596 | $5,534 | $11,238 | $937 |
| $75,000 | $8,080 | $3,264 | $8,364 | $19,709 | $1,642 |
| $100,000 | $13,104 | $5,151 | $8,860 | $27,115 | $2,260 |
Estimated tax for 2026
| Net business income | Federal | British Columbia | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,455 | $763 | $3,154 | $5,372 | $448 |
| $50,000 | $3,922 | $1,750 | $5,534 | $11,206 | $934 |
| $75,000 | $7,755 | $3,397 | $8,493 | $19,646 | $1,637 |
| $100,000 | $12,716 | $5,261 | $9,293 | $27,270 | $2,272 |
Sales tax and rules in British Columbia
In BC you charge 5% GST once you pass $30,000, and 7% PST on taxable goods and some services. Small sellers under $10,000 a year in taxable sales may not need to register for PST — check the BC rules for your products.
British Columbia tax brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 – $50,363 | 5.60% |
| $50,363 – $100,728 | 7.70% |
| $100,728 – $115,648 | 10.50% |
| $115,648 – $140,430 | 12.29% |
| $140,430 – $190,405 | 14.70% |
| $190,405 – $265,545 | 16.80% |
| $265,545 – and up | 20.50% |
Applied on top of the federal brackets (14% on the first $58,523 in 2026).
Self-employed guides by profession
- Freelance web developers
- Graphic designers
- Independent consultants
- Independent contractors and trades
- Uber and ride-share drivers
- Delivery drivers (DoorDash, Skip, Instacart)
- Real estate agents
- Content creators and TikTok creators
- Etsy and online sellers
- Virtual assistants
- Tutors and coaches
- Cleaners and home services
- Canadian digital nomads
Questions
How much tax does a self-employed person pay in British Columbia?
With $50,000 of net business income in 2025, about $11,238 in federal and British Columbia income tax plus CPP, an effective rate of 22.5%. Use the calculator above for your own numbers.
Do I need to register for PST in BC?
If you sell taxable goods or software in BC and your taxable sales are over $10,000 a year, you generally must register for PST. Many services are PST-exempt.
Is BC tax filed on my federal return?
Yes. BC income tax is calculated on form BC428 with your federal return.
Is CPP included in the British Columbia estimates?
Yes. Self-employed people pay both halves of CPP; the estimates include it and apply the deductible half.