BC charges 5% GST and 7% PST separately — 12% combined — rather than one blended HST rate. That's not the default; BC actually tried HST once and reversed it.
Before tax
$0.00
Tax
$0.00
Total
$0.00
How to calculate BC's 12% GST + PST
BC charges two separate taxes rather than one blended rate: 5% GST plus 7% PST, both calculated on the pre-tax price. Adding tax: GST = price × 0.05, PST = price × 0.07, total = price × 1.12. Removing tax from a total: price = total ÷ 1.12, then split that price back into its 5% and 7% pieces.
GST applies to almost everything; BC's 7% PST is the one with real exemptions. PST-exempt items include basic groceries, prescription medication, children's clothing and footwear, diapers, bicycles, and most services (labour-only repairs, for example, are often PST-exempt where goods-and-labour repairs are not) — but all of these still carry the 5% GST. A $150 bicycle is taxed at 5% GST only ($7.50), while a $150 pair of adult shoes carries both taxes (12%, $18.00). Private used-vehicle sales between individuals aren't taxed through retail PST at all — ICBC collects a separate tax on the vehicle's value at the time of registration, often at a higher rate for higher-value vehicles, so this calculator's general PST rate doesn't apply to those sales.
Why BC has GST + PST instead of HST
British Columbia adopted HST at 12% on 1 July 2010, merging its PST into the federal tax. The change was unpopular enough that it triggered a province-wide referendum in June–July 2011, where 54.7% of voters chose to extinguish the HST. BC reverted to the separate GST + PST system on 1 April 2013 and has stayed there since — the only time a Canadian province has voted out a tax harmonization it had already adopted.
Registering to collect PST as a small business
If you sell or lease taxable goods, software or services in BC, you generally must register to collect PST — through eTaxBC, by mail, or by fax. There's a narrow small seller exemption: if you operate from home (no fixed retail premises), have no more than two employees at any time, and take in under $10,000 in gross revenue from all sales and leases over the prior 12 months, you don't have to register. Separately, federal GST/HST registration is required once your total taxable revenue passes $30,000 over four consecutive calendar quarters (or within a single quarter) — below that you're a "small supplier" and registration is optional. The two thresholds are independent, so a business can owe one without the other.
British Columbia at a glance
Federal GST
5%
Provincial PST
7%
Combined rate (general goods/services)
12%
Sales tax map of Canada
Tap a province or territory to open its calculator.
Why does BC charge GST and PST separately instead of HST?
BC tried HST from 2010–2013 but reversed it after a 2011 referendum where a majority voted to scrap it — see the history above.
Is BC's PST the same as other provinces' PST?
No. Each PST/RST province sets its own rate and exemption list — BC's is 7% with its own rules, distinct from Saskatchewan's 6% or Manitoba's 7% RST.
Do I charge PST on services in BC?
Only on specific taxable services BC lists (like legal services, telecom, and some repair/installation labour) — most services are PST-exempt, unlike goods, which are PST-taxable unless specifically exempted.
Does PST apply to a used car bought from a private seller?
No, not through retail PST. ICBC collects a separate tax on private vehicle sales at registration, calculated on the vehicle's value rather than through this calculator.