British Columbia Sales Tax Calculator

Calculate 2026 sales tax for British Columbia (12% rate). Add or reverse-calculate GST, HST, and PST.

✓ British Columbia Rate: 12%✓ Forward + Reverse✓ 2026 Compliant
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Worked example: $100 base + 5% GST ($5.00) + 7% PST ($7.00) = $112.00 total.
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For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

· Rates verified quarterly from the Tax Foundation and state Departments of Revenue.

M. Imtinan Farooq

Expertly reviewed by M. Imtinan Farooq, Data Engineer & Finance Analyst

Imtinan is a Data Engineer with a specialized focus on Financial Systems and multi-state tax modeling. You can connect with him and verify his professional background on LinkedIn. Our 2026 data is audited quarterly against the latest Tax Foundation and Department of Revenue publications.

Verified Data Sources: Tax Foundation · State DORs · Canada Revenue Agency · EU VAT Database

British Columbia Sales Tax: 5% GST + 7% PST

British Columbia uses a non-harmonized, two-tiered sales tax system. Purchases are subject to:

  • GST: 5.0% (Federal portion, collected by the CRA).
  • PST: 7.0% (Provincial Sales Tax, collected by the BC Ministry of Finance).
  • Total Combined Rate: 12.0% on most retail goods.

BC briefly transitioned to the HST system in 2010 but reverted to the GST + PST system on April 1, 2013, following a provincial referendum.

BC PST Exemptions & Passenger Vehicle Rates

British Columbia offers several PST exemptions, including basic groceries, school textbooks, children's clothing, and prescription medications.

However, passenger vehicles are subject to higher PST rates ranging from 7% to 15% depending on the value of the vehicle and whether it was purchased from a dealer or a private sale. Luxury vehicles over $150,000 CAD attract the maximum 15% PST rate.

Accounting for BC PST vs. GST

For businesses, GST and PST must be treated entirely differently:

  • GST can be recovered by claiming Input Tax Credits (ITCs) on your federal return.
  • BC PST is generally considered a business expense and cannot be recovered via ITCs.

Therefore, separating GST from PST in your bookkeeping is critical for tax compliance and accounting accuracy.

Frequently asked questions

Quick answers to the most common questions users ask.

What is the sales tax rate in British Columbia?
British Columbia charges a total combined sales tax rate of 12%. This consists of 5% Federal GST and 7% Provincial Sales Tax (PST).
Does British Columbia support reverse tax calculation?
Yes. Select the 'Remove tax' (reverse) option in the calculator, input the total tax-inclusive paid amount, and the tool will automatically extract the pre-tax price and the tax component.
What is the registration threshold for BC PST?
Businesses physically located in British Columbia must register to collect PST if they sell taxable goods or services. Out-of-province and online sellers must register if their annual sales into BC exceed the $10,000 CAD registration threshold.
Can BC PST be recovered as an Input Tax Credit?
No. Unlike the federal GST, British Columbia's PST is a retail sales tax and cannot be recovered via Input Tax Credits (ITCs). It is recorded as a standard business expense for tax purposes.
Which major items are exempt from BC PST?
Major exemptions from the 7% BC PST include basic groceries, prescription medications, books, magazines, children's clothing, school textbooks, and safety equipment.
What is the PST rate on passenger vehicles in British Columbia?
BC charges passenger vehicle PST on a sliding scale. Purchases from dealerships range from 7% to 12% depending on the price. Private vehicle sales are subject to a flat 12% PST. Luxury vehicles valued over $150,000 attract the maximum rate of 15% PST.
Do remote e-commerce sellers need to collect BC PST?
Yes. Out-of-province and e-commerce sellers must register and collect the 7% BC PST if they solicit sales in BC, ship goods to BC customers, and have annual sales into the province exceeding $10,000 CAD.
Are professional services subject to PST in BC?
Currently, legal services are subject to 7% PST. However, effective October 1, 2026, B.C. is expanding the 7% PST to other professional services including accounting, engineering, architecture, and security services. For engineering and architecture, PST will apply to only 30% of the price.
How do businesses purchase inventory tax-free in BC?
BC businesses can purchase items for resale or raw materials for manufacturing tax-free by providing their PST registration number or a completed Certificate of Exemption (Form FIN 490) to the supplier.
How often must BC PST be filed and remitted?
Filing frequency is determined by the BC Ministry of Finance. It ranges from monthly (for businesses collecting over $12,000 annually), quarterly, or semi-annually for smaller businesses.
Does BC PST apply to software and SaaS products?
Yes. B.C. applies the 7% PST to software programs, software licenses, and Software-as-a-Service (SaaS) products that are purchased for use on devices located in British Columbia.
Are short-term accommodation bookings subject to PST in BC?
Yes. Short-term rentals (stays under 26 consecutive days) are subject to 8% PST plus up to 3% Municipal and Regional District Tax (MRDT) depending on the municipality.
🇪🇺 EU Commission📊 OECD

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

Canadian Tax Authorities

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Canada Revenue Agency (CRA)

The authoritative source for federal GST/HST rates, provincial HST variations, and input tax credit rules.

canada.ca
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Revenu Québec

Official administration for Quebec Sales Tax (QST) and provincial GST/HST compliance requirements.

revenuquebec.ca

International Tax Bodies

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European Commission — VAT Guide

Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.

ec.europa.eu
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OECD — Consumption Tax Database

Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.

oecd.org

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rates are verified quarterly; always confirm with your jurisdiction's official Department of Revenue before filing. Last verification: May 15, 2026.

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