There is no HST in BC today. British Columbia currently uses 5% GST plus a general 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. Use the GST/HST calculator for basic add-or-remove-tax arithmetic after determining that the supply is taxable.
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.
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. BC publishes special provincial rates including 8% PST on accommodation before any applicable MRDT, 10% on liquor, and 20% on vapour products. The standard 5% plus 7% calculation does not automatically apply to such special cases; BC notes that GST also applies to PST when the applicable PST rate is more than 12%. Check the BC rate table for the specific sale instead of applying the 12% shorthand.
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.
Is PST 5% in BC?
No. The 5% figure is GST. The general PST rate is 7%.
Sources checked October 16, 2026
- BC Ministry of Finance: Small business guide to PST
- CRA: Charge and collect the GST/HST
- BC: HST launch, July 1, 2010
- BC: PST returns April 1, 2013
This is general tax information. Confirm classification, exemption, registration, and filing facts with the relevant authority or a qualified adviser.