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% | — |
Large Purchase Comparison
| Item ($1,000) | BC (12%) | Alberta (5%) | Ontario (13%) |
|---|---|---|---|
| Tax | $120 | $50 | $130 |
| Total | $1,120 | $1,050 | $1,130 |