British Columbia Sales Tax Calculator (GST + PST)
This BC sales tax calculator finds the GST and PST that apply to a purchase in British Columbia (BC) and gives you the total after-tax amount. Switch to reverse mode to work out the pre-tax price from a total you’ve already paid.
Results are estimates as rounding may differ from the total by a couple of cents. BC charges 12% total sales tax (5% GST + 7% PST) on most goods and services.
British Columbia Sales Tax
BC charges GST and PST separately — the province returned to this system in 2013 following a 2011 referendum in which BC voters rejected the Harmonized Sales Tax (HST) that had been in place since 2010.
The combined rate on most taxable goods is 12%. Unlike HST provinces where one blended rate applies, BC’s GST (collected by CRA) and PST (collected by BC Finance) are administered by separate governments with different exemption rules.
| Tax Type | Rate | Administered By |
|---|---|---|
| Federal GST | 5% | Canada Revenue Agency |
| BC PST | 7% | BC Ministry of Finance |
| Total Sales Tax | 12% | — |
What Is Taxable in BC
Both GST (5%) + PST (7%) = 12%
Most tangible personal property sold in BC is subject to both taxes:
- Electronics and appliances
- Adult clothing and footwear
- Furniture and household goods
- Alcohol (PST rate is 10% for liquor, not 7%)
- Software (purchased or licensed)
- Vehicles (standard rate; luxury rates apply above $55,000)
- Gasoline and fuel
- Tobacco products
GST Only (5%) — PST Exempt
| Item | GST | PST | Total Tax |
|---|---|---|---|
| Children’s clothing (under size 16) | 5% | 0% | 5% |
| Children’s footwear (up to size 6) | 5% | 0% | 5% |
| Bicycles | 5% | 0% | 5% |
| Printed books | 5% | 0% | 5% |
| Magazines and periodicals | 5% | 0% | 5% |
| School supplies | 5% | 0% | 5% |
| Safety equipment (helmets, life jackets) | 5% | 0% | 5% |
| Feminine hygiene products | 5% | 0% | 5% |
| Restaurant food (non-alcoholic) | 5% | 0% | 5% |
Fully Exempt (0% GST, 0% PST)
| Item | Notes |
|---|---|
| Basic groceries | Unprocessed food, bread, milk, produce |
| Prescription drugs | With valid prescription |
| Medical devices | Prescribed equipment |
| Residential rent | Monthly rental payments |
| Health services | Medical, dental, vision |
| Child and personal care services | Daycare, home care |
BC PST Exemptions in Detail
Children’s Clothing and Footwear
PST does not apply to children’s clothing in sizes designed for children up to approximately size 16 for clothing and size 6 for footwear. Adult-sized clothing worn by children still attracts PST. The exemption is based on the size of the item, not the age of the buyer.
Bicycles
All bicycles — including adult road bikes, mountain bikes, and e-bikes — are exempt from BC PST. This exemption was retained when BC returned from HST as a policy choice to encourage cycling.
Digital Products and Software
PST applies to software and digital products in BC, including:
- Canned (pre-written) software — subject to PST
- Custom software — generally exempt from PST
- Streaming services — subject to PST if primarily video/audio content delivered electronically
Restaurant Meals in BC
BC applies a favourable rule for dining:
| Component | GST | PST | Total |
|---|---|---|---|
| Food (non-alcoholic) | 5% | 0% | 5% |
| Alcohol | 5% | 10% liquor PST | 15% |
| Gratuity/tip | 0% | 0% | 0% |
Eating out in BC is notably cheaper from a tax standpoint than in Ontario (13% HST on restaurant meals) or Quebec (14.975%). A $50 restaurant bill with no alcohol costs $2.50 in tax in BC vs $6.50 in Ontario.
Vehicle Taxes in BC
Vehicles attract both GST and PST, with a luxury PST surcharge for higher-priced vehicles:
| Vehicle Price | PST Rate | GST Rate | Combined |
|---|---|---|---|
| Up to $55,000 | 7% | 5% | 12% |
| $55,001 – $56,000 | 8% | 5% | 13% |
| $56,001 – $57,000 | 9% | 5% | 14% |
| $57,001 – $125,000 | 10% | 5% | 15% |
| $125,001 – $150,000 | 15% | 5% | 20% |
| Over $150,000 | 20% | 5% | 25% |
Example: $65,000 Vehicle Purchase
| Tax | Calculation | Amount |
|---|---|---|
| GST (5%) | $65,000 × 5% | $3,250 |
| PST (10%) | $65,000 × 10% | $6,500 |
| Total tax | $9,750 | |
| Total price | $74,750 |
For used vehicles purchased privately (not from a dealer), PST is paid based on the higher of the purchase price or the estimated market value set by ICBC.
Online and Out-of-Province Purchases
BC requires PST on goods purchased online and shipped to BC. Since July 2021, BC requires out-of-province sellers with over $10,000 in annual BC sales to register and collect BC PST. This applies to Amazon, major US retailers, and other large platforms.
For purchases from unregistered foreign sellers, BC residents are technically required to self-assess and remit PST — though enforcement is limited for personal purchases.
BC vs Other Provinces
| Province | Sales Tax | Type |
|---|---|---|
| Alberta | 5% | GST only |
| Saskatchewan | 11% | GST + 6% PST |
| Manitoba | 12% | GST + 7% RST |
| BC | 12% | GST + 7% PST |
| Ontario | 13% | HST |
| Quebec | 14.975% | GST + QST |
| Atlantic provinces | 15% | HST |
Large Purchase Comparison: $2,000 Item
| Province | Tax | Total |
|---|---|---|
| Alberta | $100 | $2,100 |
| BC | $240 | $2,240 |
| Ontario | $260 | $2,260 |
| Quebec | $300 | $2,300 |
| Atlantic | $300 | $2,300 |
BC Property Transfer Tax
BC also levies a Property Transfer Tax (PTT) on real estate purchases — this is separate from sales tax and applies to property transfers:
- 1% on the first $200,000
- 2% on amounts from $200,000 to $2,000,000
- 3% on the portion above $2,000,000
First-time buyers may qualify for a PTT exemption on homes under $835,000. See our BC land transfer tax guide for full details.
For a full breakdown of BC income taxes, see our BC income tax guide.