In this paper, we present a new entropy coder, Contextbased Bit Plane Golomb Coder (CB-BPGC) for scalable image coding, which achieves better coding performance with lower complexity compared to the state-of-the-art JPEG 2000 entropy coder EBCOT. Because of the direct output lazy bit planes, applying the partial decoding on the corrupted bit planes, and the better compression ratio which may lead to corruption to the less important codestream, CB-BPGC appears more resilient to errors when simulated on the wireless channel based on Rayleigh fading model.