British Columbia Sales Tax
BC charges GST + PST separately (not harmonized).
| Tax Type |
Rate |
| Federal GST |
5% |
| BC PST |
7% |
| Total Sales Tax |
12% |
Sales Tax Quick Calculator
| Price Before Tax |
GST (5%) |
PST (7%) |
Total |
| $10.00 |
$0.50 |
$0.70 |
$11.20 |
| $50.00 |
$2.50 |
$3.50 |
$56.00 |
| $100.00 |
$5.00 |
$7.00 |
$112.00 |
| $500.00 |
$25.00 |
$35.00 |
$560.00 |
| $1,000.00 |
$50.00 |
$70.00 |
$1,120.00 |
What’s Taxable in BC
Both GST (5%) + PST (7%) = 12%
- Electronics and appliances
- Adult clothing
- Furniture
- Household goods
- Alcohol
- Vehicles (plus additional taxes)
- Gasoline
GST Only (5%) - PST Exempt
| Item |
GST |
PST |
Total Tax |
| Children’s clothing |
5% |
0% |
5% |
| Bicycles |
5% |
0% |
5% |
| Books |
5% |
0% |
5% |
| Magazines |
5% |
0% |
5% |
| Basic groceries |
0% |
0% |
0% |
| Prescription drugs |
0% |
0% |
0% |
BC PST Exemptions
PST-exempt items (pay GST only):
| Category |
Examples |
| Children’s clothing |
Under size 16 |
| Children’s footwear |
Up to size 6 |
| Bicycles |
All bicycles |
| Books |
Printed books |
| School supplies |
Binders, calculator, etc. |
| Safety equipment |
Helmets, life jackets |
| Feminine hygiene |
Tampons, pads |
Restaurant Meals in BC
| Component |
Tax Rate |
| Food portion |
5% GST only |
| Alcohol |
5% GST + 10% liquor PST |
| Typical meal |
5% on food |
Restaurant food is PST-exempt in BC (unlike retail prepared food).
Vehicle Taxes in BC
| Tax Type |
Rate |
| GST |
5% |
| PST |
7% (under $55,000) |
| PST (luxury) |
8-10% (over $55,000) |
| Plus |
Various fees |
PST on Vehicles by Value
| Vehicle Price |
PST Rate |
| Up to $55,000 |
7% |
| $55,001 - $56,000 |
8% |
| $56,001 - $57,000 |
9% |
| Over $57,000 |
10% |
| Over $125,000 |
15% |
| Over $150,000 |
20% |
BC vs Other Provinces
| Province |
Sales Tax |
vs BC |
| Alberta |
5% |
7% less |
| Saskatchewan |
11% |
1% less |
| Manitoba |
12% |
Same |
| Ontario |
13% |
1% more |
| Quebec |
14.975% |
~3% more |
| Atlantic (HST) |
15% |
3% more |
| BC |
12% |
β |
Large Purchase Comparison
| Item ($1,000) |
BC (12%) |
Alberta (5%) |
Ontario (13%) |
| Tax |
$120 |
$50 |
$130 |
| Total |
$1,120 |
$1,050 |
$1,130 |
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