BC Sales Tax Calculator (GST + PST) 2026
British Columbia charges two separate sales taxes: the 5% federal GST and a 7% provincial sales tax (PST), for a combined rate of 12% on most taxable purchases.
12% · rate verified October 9, 2026
Use the province where the item is delivered or the service is provided.
How GST and PST work in BC
GST and PST are separate taxes with separate rules. GST is administered by the CRA. PST is administered by the BC Ministry of Finance. Both are calculated on the pre-tax price, so they are never charged on top of each other: on a $100 purchase you pay $5.00 GST plus $7.00 PST, for $112.00.
Because the two taxes have different rulebooks, some items attract one but not the other. For example, basic groceries are exempt from both, while some services are subject to GST but not PST.
Common PST exemptions and special rates
PST does not apply to many everyday essentials, including basic groceries, prescription drugs, children's clothing and footwear, and books. Some items carry a different PST rate: liquor is taxed at 10% PST, and passenger vehicles above certain price thresholds are taxed at higher graduated rates. Check the province's PST bulletins for the full list.
In 2026 the province paused a planned expansion of PST to professional services such as accounting, architecture and engineering.
Do I need to register for PST?
Businesses located in BC that sell taxable goods or services generally must register to collect PST. Businesses outside BC that sell into the province may also need to register once their BC sales pass $10,000 a year. The rule for GST is separate: you must register once your worldwide taxable sales pass $30,000 over four consecutive calendar quarters.
British Columbia tax on common amounts
| Price before tax | Tax | Total |
|---|---|---|
| $10.00 | $1.20 | $11.20 |
| $25.00 | $3.00 | $28.00 |
| $50.00 | $6.00 | $56.00 |
| $100.00 | $12.00 | $112.00 |
| $250.00 | $30.00 | $280.00 |
| $500.00 | $60.00 | $560.00 |
| $1,000.00 | $120.00 | $1,120.00 |
| $5,000.00 | $600.00 | $5,600.00 |
Removing tax from a British Columbia price
To find the price before tax, divide the total by 1.12.
| Total paid | Before tax | Tax included |
|---|---|---|
| $10.00 | $8.93 | $1.07 |
| $50.00 | $44.64 | $5.36 |
| $100.00 | $89.29 | $10.71 |
| $500.00 | $446.43 | $53.57 |
| $1,000.00 | $892.86 | $107.14 |
Frequently asked questions
What is the sales tax rate in BC?
12% on most taxable items: 5% GST plus 7% PST.
How much is tax on $100 in BC?
$12.00 ($5.00 GST plus $7.00 PST), for a total of $112.00.
Is PST charged on top of GST in BC?
No. Both taxes are calculated separately on the pre-tax price.
How do I remove 12% tax from a price in BC?
Divide the tax-included total by 1.12. For example, $112.00 ÷ 1.12 = $100.00 before tax.
Other provinces and territories
All rates and amounts on this page are taken from official government sources, including the Canada Revenue Agency, Revenu Québec and provincial and territorial finance ministries. Last verified October 9, 2026.