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Province · 12% GST + PST · 2026

British Columbia GST + PST calculator

British Columbia charges 5% GST plus 7% PST, for 12% combined. Both are calculated on the price before tax: $100 + $5.00 GST + $7.00 PST = $112.00.

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GSTAPP.CA · British Columbia
12% GST + PST · 2026 rates

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Rates verified Oct 12, 2026 · Estimate, not tax advice
Combined
12%
GST
5%
PST
7%

In effect since April 1, 2013.

How sales tax works in British Columbia

British Columbia has two separate sales taxes: the 5% federal GST and the 7% provincial sales tax (PST), which the province administers itself. On most purchases they add up to 12%.

Both taxes are calculated on the price before tax — PST is never charged on GST. Because each tax has its own exemptions, some purchases only have GST (5%) and some have neither.

B.C. used a single 12% harmonized sales tax (HST) from July 1, 2010 to March 31, 2013, then returned to separate GST and PST.

How to calculate GST and PST in British Columbia

  1. Step 1

    Add GST and PST to a price

    Multiply the price before tax by 1.12. For example, $100 × 1.12 = $112.00.

  2. Step 2

    Find the tax on a price

    Multiply the price before tax by 0.12. For example, $100 × 0.12 = $12.00.

  3. Step 3

    Remove GST and PST from a total

    Divide the tax-included total by 1.12. For example, $112.00 ÷ 1.12 = $100.00 before tax.

British Columbia GST and PST on common amounts

Tax and total for purchases taxed at the full 12% rate.

British Columbia sales tax on amounts from $1 to $5,000
Before tax GST 5%PST 7% Total
$1.00 $0.05$0.07 $1.12
$5.00 $0.25$0.35 $5.60
$10.00 $0.50$0.70 $11.20
$20.00 $1.00$1.40 $22.40
$25.00 $1.25$1.75 $28.00
$50.00 $2.50$3.50 $56.00
$75.00 $3.75$5.25 $84.00
$100.00 $5.00$7.00 $112.00
$150.00 $7.50$10.50 $168.00
$200.00 $10.00$14.00 $224.00
$250.00 $12.50$17.50 $280.00
$500.00 $25.00$35.00 $560.00
$750.00 $37.50$52.50 $840.00
$1,000.00 $50.00$70.00 $1,120.00
$2,500.00 $125.00$175.00 $2,800.00
$5,000.00 $250.00$350.00 $5,600.00

What’s taxed and what isn’t

Most goods and services have the full 12%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.

Common PST exemptions (GST may still apply)

  • Restaurant meals and other food for human consumption
  • Children's-size clothing and footwear
  • Bicycles
  • Printed books

B.C. publishes the full list of PST exemptions; check it for anything not listed here.

Zero-rated everywhere in Canada (0% GST/HST)

  • Basic groceries such as milk, bread, eggs, vegetables and meat
  • Prescription drugs and drug-dispensing fees
  • Many medical devices, such as hearing aids and artificial teeth
  • Feminine hygiene products
  • Most agricultural and fishery products
  • Exports of goods and many services to non-residents

Taxed at the full 12%

  • Clothing and footwear for adults
  • Soft drinks, candy and snack foods
  • Restaurant meals and take-out
  • Hotel rooms
  • Haircuts, car repairs and most other services
  • Legal and accounting services

Good to know in 2026

  • On September 18, 2026, B.C. paused the PST expansion to professional services that was planned for October 1, 2026. Accounting and bookkeeping, architectural, engineering and geoscience services, non-residential real estate commissions, and security and private investigation services remain PST-exempt for now.
  • Different PST rates apply to some goods, such as liquor and passenger vehicles. This calculator uses the general 7% rate.

British Columbia sales tax rate history

Period Tax Rate
Apr 1, 2013 – today GST 5% + PST 7% HST ended; separate 7% PST returned 12%
Jul 1, 2010 – Mar 31, 2013 HST (5% + 7%) B.C. used a 12% HST 12%
Jan 1, 2008 – Jun 30, 2010 GST 5% + PST 7% 12%

The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.

British Columbia sales tax questions

What is the sales tax rate in B.C.?
Most purchases in British Columbia have 12% tax: 5% GST plus 7% PST.
Is PST charged on top of GST in B.C.?
No. GST and PST are both calculated on the price before tax. On $100 you pay $5 GST and $7 PST, for $112.
Do restaurant meals have PST in B.C.?
Restaurant food is exempt from B.C. PST, but the 5% GST applies. A $60 dinner bill has $3.00 GST before any tip.
How do I remove tax from a B.C. total?
If both GST and PST apply, divide the total by 1.12 to get the price before tax. If only GST applies, divide by 1.05.
Does B.C. still have HST?
No. B.C. had a 12% HST from July 1, 2010 to March 31, 2013. Since April 1, 2013 it has charged GST and PST separately.

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Sources

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