BC sales tax does not use HST. British Columbia sales tax generally combines 5% GST plus a 7% PST on a standard taxable purchase, for a usual 12% total.
BC did have a 12% HST from July 1, 2010 through March 31, 2013. The BC government announced the 12% HST launch for July 1, 2010, and the province reintroduced PST and returned to a GST/PST system on April 1, 2013. BC’s HST launch notice and its PST return notice document those dates.
BC sales tax today: 5% GST plus 7% PST
| Tax | General rate | Administered by |
|---|---|---|
| GST | 5% | Canada Revenue Agency |
| BC PST | 7% | BC Ministry of Finance |
| Standard combined amount | 12% | Separate federal and provincial systems |
On a $100 taxable sale, GST is $5 and PST is $7, producing a $112 total. The two taxes are generally calculated from the pre-tax price. CRA says that when provincial sales tax applies, GST is calculated on the price without PST — the exception is when provincial tax on the sale is above 12%, such as on vapour products, some passenger vehicles, and Vancouver short-term accommodation during the Major Events MRDT period, where GST also applies to the provincial tax (see rates by category below). Use the GST/HST calculator for basic add-or-remove-tax arithmetic after determining that the supply is taxable, or go directly to the BC sales tax calculator.
What is BC PST on?
BC’s current small business PST guide says PST is payable when taxable goods, software, or services are acquired for personal or business use unless a specific exemption applies. It gives examples of taxable goods, software, related services, short-term accommodation, legal services, online-marketplace services, and telecommunications services. The same guide lists exemptions and their conditions.
Several categories are exempt from PST rather than taxed at 7%, including food for human consumption (including restaurant meals), books, newspapers and magazines, children’s clothing and footwear, bicycles, and prescription medications. See the BC PST exemptions guide for the full list and conditions.
This is why GST and PST in BC is not always a simple 12% answer. A product, service, purchaser, and exemption can change the outcome. Do not infer taxability merely from the fact that an invoice says “BC” or “HST.”
When is BC PST not 7%?
The 7% rate is the general rate; several categories use a different PST rate, and GST also applies to the provincial tax once the provincial tax on a sale passes 12%. Check the BC rate table for the specific sale instead of applying the 12% shorthand.
| Category | PST | GST | Note |
|---|---|---|---|
| General goods and services | 7% | 5% | Standard rate |
| Short-term accommodation | 8% | 5% | Before any applicable MRDT; in Vancouver during the Major Events MRDT period, GST also applies to the PST and MRDT |
| Liquor | 10% | 5% | |
| Vapour products | 20% | 5% of PST-inclusive price | PST above 12% triggers GST on PST |
| Passenger vehicles | 7%–20%, or 12%–20% at a private sale | 5% when GST is payable (generally none at a private sale), on PST-inclusive price once PST passes 12% | See cars and vehicles section below |
| Restaurant food | Exempt | 5% | Soda beverages are taxable at 7% PST; alcohol served with a meal is taxed as liquor |
BC sales tax on cars and vehicles
PST on a motor vehicle depends on how it was acquired and its price. Buy or receive a passenger vehicle from a GST registrant such as a dealer, import it, or lease it, and the PST rate is set by the price bracket — purchase price, fair market value for a gift, or the vehicle’s tax rate value for a lease, where PST is charged on the lease price: 7% below $55,000, 8% from $55,000 to $55,999.99, rising in steps to 20% once the price reaches $150,000; a non-passenger vehicle acquired the same way pays a flat 7%. Zero-emission vehicles acquired after February 22, 2022 have separate thresholds, starting at $75,000. Buy the same passenger vehicle at a private sale instead — a sale in Canada where the seller is not a GST registrant, or is a GST registrant but the sale is not a taxable supply under the Excise Tax Act — and PST is 12% below $125,000, 15% from $125,000 to $149,999.99, and 20% at $150,000 or more; a non-passenger vehicle at a private sale pays a flat 12%. GST generally does not apply to a private used-vehicle sale, but it does apply to a dealer purchase or lease, calculated on the PST-inclusive price when that vehicle’s PST rate is 15% or 20%. See Bulletin PST 308, PST on Vehicles for the full rate tables and exemptions.
GST and PST registration
GST and BC PST have separate registration and reporting systems. CRA’s federal rules determine GST/HST registration. BC has its own PST registration rules and small-seller exception. The provincial guide makes clear that PST is separate from the federal GST; registering for one tax does not itself determine the other.
For invoices, tell the customer whether tax is included or added and retain records that support the sale. The invoice field guide provides a practical next step after the classification and rate are known.
Current BC tax questions
Does BC have HST now?
No. HST applied in the province from July 1, 2010 through March 31, 2013. The current system is GST plus PST.
What is the BC PST rate?
The general BC PST rate is 7%. There are special rates and exemptions, so confirm the actual category.
How much is GST in BC?
GST is 5%. A standard taxable sale where 7% BC PST also applies has a usual 12% total. Looking for GST/HST credit payment dates rather than the sales-tax rate? See the 2026 GST/HST credit payment dates.
Is PST 5% in BC?
No. The 5% figure is GST. The general PST rate is 7%.
Do restaurants charge PST in BC?
Not on the food. Meals are exempt from PST, so a $50 food-only bill produces $2.50 GST and no PST. Soda beverages are taxable at 7% PST, including when sold with a meal, and alcohol served with or without a meal is taxed as liquor — 10% PST plus 5% GST — rather than as restaurant food.
How do I calculate GST and PST on a BC sale?
First check that both general rates apply to the same pre-tax price. For a $250 ordinary taxable purchase, 5% GST is $12.50 and 7% PST is $17.50; the total is $280. A quick total in that situation is $250 × 1.12. Other supplies can be exempt or subject to different PST rates, so this shortcut is not universal. CRA: rates.
Did BC increase PST on professional services in 2026?
BC’s general PST rate is still 7%, after the province paused its planned October 1, 2026 expansion of PST to professional services such as accounting and engineering, keeping the existing exemption for those services. Separately, Budget 2026’s PST exemption removals for clothing-making materials, basic cable TV, and landline and toll-free telephone service were not part of that pause and took effect as scheduled on October 1, 2026. See BC PST changes in 2026 for the full picture.
Sources checked October 21, 2026
- BC Ministry of Finance: Small business guide to PST
- BC Ministry of Finance: Bulletin PST 308, PST on Vehicles
- CRA: Charge and collect the GST/HST
- BC: HST launch, July 1, 2010
- BC: PST returns April 1, 2013
- BC: PST professional-services expansion paused, September 18, 2026
- BC Budget and Fiscal Plan 2026/27–2028/29
This is general tax information. Confirm classification, exemption, registration, and filing facts with the relevant authority or a qualified adviser.