British Columbia
Sales tax in British Columbia is 12%.
British Columbia charges 5% federal GST plus 7% provincial sales tax, shown as two separate lines on a receipt. Vehicles, liquor, vapour products and hotel rooms are taxed at their own PST rates, and this page works through all of them.
How much is sales tax in BC?
In British Columbia, most goods and services are taxed at 12% total: 5% federal GST plus 7% provincial sales tax (PST). British Columbia never harmonized, so GST and PST stay separate on the invoice, and a $100 purchase in BC costs $112.00.
- Federal GST
- 5%
- Provincial PST
- 7%
- Combined rate
- 12%
- Tax on $100
- $12.00
$100.00 plus $12.00 tax is $112.00 in British Columbia.
British Columbia charges 12% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the British Columbia tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
Is PST charged on top of GST in BC?
BC PST is calculated on the price before GST, so the two taxes never compound. The province publishes back-out factors of 6.67% and 9.52% for GST-included pricing precisely because the GST has to come off first. The exception runs the other way: GST is charged on the PST whenever the PST rate is above 12%, which catches vapour products at 20%, passenger vehicles in the 15% and 20% brackets, and accommodation in the City of Vancouver.
| Amount before tax | GST 5% | PST | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | $7.00 | $12.00 | $112.00 |
| $500.00 | $25.00 | $35.00 | $60.00 | $560.00 |
| $1,000.00 | $50.00 | $70.00 | $120.00 | $1,120.00 |
| $5,000.00 | $250.00 | $350.00 | $600.00 | $5,600.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in British Columbia, divide the tax-included total by 1.12. A $112.00 total comes apart into $100.00 before tax, $5.00 of GST and $7.00 of PST. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is taxed at a different PST rate in BC?
British Columbia runs more special PST rates than any other province. Liquor is 10%, hotel rooms are 8% before the municipal levy, vapour products are 20%, and fossil fuel combustion systems such as gas furnaces are 12%.
| What it applies to | Rate | How it works |
|---|---|---|
| Liquor | 10% | PST on liquor (beer, cider, coolers, mixed drinks, spirits, liqueurs, wine, and any beverage over 1% alcohol) is 10% instead of the general 7%. It also applies to chill charges and other extra charges built into the selling price, but not to GST or refundable container deposits. If the shelf price already includes GST, the seller backs the PST out using a 9.52% factor (100/105 x 10%); if it includes both GST and PST, the factor is 8.7% (100/115 x 10%).www2.gov.bc.ca |
| Short-term accommodation (PST portion) | 8% | PST on sales of short-term accommodation in B.C. is 8%, not the general 7%. It is calculated on the total purchase price, including add-on fees such as administration, booking, cleaning, credit card processing, extra bed or cot, extra linen, pet and resort fees. The purchase price does not include GST.www2.gov.bc.ca |
| Municipal and Regional District Tax (MRDT) on accommodation | Varies | MRDT stacks on top of the 8% accommodation PST, but only in areas that participate in the program, and the rate is set locally so it varies by municipality and regional district. The statutory maximum is 3%, and a municipality, regional district or eligible entity must apply to Destination BC and be approved by regulation before a rate increase takes effect. MRDT is calculated on the same pre-GST purchase price as the PST, not on the PST-inclusive amount, and must be shown as a separate line item. The City of Vancouver carries an additional temporary Major Events MRDT of 2.5% on top of the 8% PST and 3% MRDT, in effect February 1, 2023 to January 31, 2030. Because Vancouver's combined provincial accommodation tax exceeds 12%, GST there is charged on the purchase price plus the PST plus both MRDTs. Elsewhere in B.C., GST is not charged on the PST or MRDT.
|
| Vapour products | 20% | PST on vapour products, including their parts and accessories, is 20%. Because this rate exceeds 12%, GST is charged on the PST as well as on the selling price.www2.gov.bc.ca |
| Fossil fuel combustion systems | 12% | PST on fossil fuel combustion systems (for example gas furnaces and other fossil-fuel heating and cooling equipment) is 12% rather than the general 7%.www2.gov.bc.ca |
| Used zero-emission vehicles (exemption now expired) | See detail | Qualifying used ZEVs were fully exempt from PST from February 23, 2022 to April 30, 2025. Budget 2025 moved the end date forward from February 22, 2027 to April 30, 2025, so PST now applies to purchases and leases of used ZEVs at the normal vehicle rates. For leases signed before May 1, 2025, lease payments due after April 30, 2025 are no longer exempt.www2.gov.bc.ca |
| Boats and aircraft | Varies | PST on boats and on aircraft is either 7% or 12% depending on how the item is acquired, per Bulletin PST 108 (Boats) and Bulletin PST 134 (Aircraft).
|
| Manufactured mobile homes, modular homes and portable buildings | Varies | These are taxed at 7% but only on a fixed fraction of the purchase or lease price or fair market value: 50% for manufactured mobile homes (an effective 3.5%), 55% for manufactured modular homes (an effective 3.85%), and 45% for portable buildings (an effective 3.15%).
|
Vehicles
How much PST do you pay on a car in BC?
British Columbia is the only province that runs an escalating PST scale on vehicles, and the brackets are different depending on who sold you the car. Buy privately and there are no $1,000 steps at all. Buy from a dealer and the rate climbs at $55,000, $56,000 and $57,000.
| Purchase price | PST rate |
|---|---|
| Any purchase price under $125,000 | 12% |
| $125,000.00 to $149,999.99 | 15% |
| $150,000 and over | 20% |
| Purchase price | PST rate |
|---|---|
| Less than $55,000 | 7% |
| $55,000.00 to $55,999.99 | 8% |
| $56,000.00 to $56,999.99 | 9% |
| $57,000.00 to $124,999.99 | 10% |
| $125,000.00 to $149,999.99 | 15% |
| $150,000 and over | 20% |
| Purchase price | PST rate |
|---|---|
| Any purchase price under $125,000 | 12% |
| $125,000.00 to $149,999.99 | 15% |
| $150,000 and over | 20% |
| Purchase price | PST rate |
|---|---|
| Less than $75,000 | 7% |
| $75,000.00 to $75,999.99 | 8% |
| $76,000.00 to $76,999.99 | 9% |
| $77,000.00 to $124,999.99 | 10% |
| $125,000.00 to $149,999.99 | 15% |
| $150,000 and over | 20% |
| How it was bought | PST rate |
|---|---|
| Private sale or taxable gift | 12% |
| From a GST registrant, leased or imported | 7% |
Non-passenger vehicles skip the sliding scale entirely and sit at a flat rate at every price. Since October 1, 2022, PST on a private sale is charged on the greater of the average wholesale value and the price actually paid, so writing a low number on the bill of sale does not lower the tax.
Worth knowing
What makes BC's sales tax different?
BC kept a standalone retail sales tax rather than harmonizing, so its rules look nothing like an HST province. These are the differences that actually change what you pay.
Common questions
Questions about British Columbia sales tax.
What is the sales tax in British Columbia?
The sales tax in British Columbia is 12% in total on most goods and services, made up of 5% federal GST plus 7% provincial sales tax (PST). British Columbia does not use a blended HST, so the GST and the PST are charged and shown as two separate taxes.
How much is GST in British Columbia?
GST in British Columbia is 5%. British Columbia is a non-participating province, so it charges the 5% federal GST separately rather than a harmonized sales tax, and the provincial 7% PST is added on top for a 12% combined rate.
Is PST in British Columbia charged on top of the GST?
No. PST in British Columbia is calculated on the price before GST is added, so on a $100 purchase you pay $7 PST and $5 GST for a total of $112, not PST on a GST-inclusive amount. The reverse can happen though: GST is charged on the PST whenever the PST rate is above 12%, such as vapour products at 20%, passenger vehicles in the 15% and 20% brackets, and accommodation in the City of Vancouver.
How much PST do you pay on a used car in British Columbia?
PST on a passenger vehicle bought at a private sale in British Columbia is 12% if the price is under $125,000, 15% from $125,000 to $149,999.99, and 20% at $150,000 and over. If you buy from a dealer or other GST registrant, or you lease, the rate instead runs 7% under $55,000, 8% from $55,000 to $55,999.99, 9% from $56,000 to $56,999.99, 10% from $57,000 to $124,999.99, 15% from $125,000 to $149,999.99, and 20% at $150,000 and over. Since October 1, 2022, private-sale PST is calculated on the greater of the average wholesale value and the purchase price.
How much tax do you pay on a hotel room in British Columbia?
A hotel room in British Columbia carries 8% PST plus a Municipal and Regional District Tax of up to 3% in participating areas, plus 5% GST. The MRDT rate is set locally and varies by municipality and regional district, and the City of Vancouver adds a further 2.5% Major Events MRDT from February 1, 2023 to January 31, 2030, which brings a $200 Vancouver room to $238.35 after 8% PST, 3% MRDT, 2.5% Major Events MRDT and GST.
What is exempt from PST in British Columbia?
Exempt from PST in British Columbia, with no documentation required, are food for human consumption including basic groceries and restaurant meals, books, newspapers and magazines, children-sized clothing, bicycles, and prescription medications and household medical aids such as cough syrup and pain relievers. Other exemptions require documentation, including adult-sized clothing and footwear for children under 15, school supplies for students, safety equipment and protective clothing, and goods bought for resale. GST at 5% may still apply to some of these items even where the 7% PST does not.
How much PST do you pay on alcohol in British Columbia?
PST on liquor in British Columbia is 10%, not the general 7%, and it applies to beer, cider, coolers, mixed drinks, spirits, liqueurs, wine and any beverage over 1% alcohol. With the 5% GST on top, a $10 pre-tax drink costs $11.50, and if the menu price already includes GST the seller backs the PST out using a 9.52% factor.
Do I need to register to collect PST in British Columbia?
You generally must register to collect PST in British Columbia if you sell or lease taxable goods, software, accommodation, legal services, online marketplace services, telecommunication services or related services in the province. You can skip registration as a small seller if you are located in B.C., have no established commercial premises you regularly sell from, and had and expect $10,000 or less in gross retail revenue over the previous and next 12 months, which is a much lower threshold than the $30,000 federal GST small supplier test.
Across Canada
How does BC compare with the rest of Canada?
At 12%, British Columbia sits in the middle of the pack: above Saskatchewan at 11% and Alberta at 5%, level with Manitoba, and below Ontario at 13% and the 15% Atlantic provinces.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the British Columbia rates come from
Every British Columbia figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/small-business-guide
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/charge-collect
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/accommodation
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/exemptions
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/register
- www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/food-beverage-service-providers-retail-liquor-sellers
- www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-308-vehicles.pdf
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