British Columbia Sales Tax Calculator – 2025

In British Columbia, sales tax is a combination of the 5% federal Goods and Services Tax (GST) and the 7% Provincial Sales Tax (PST), leading to a combined rate of 12% on most purchases. To calculate the total cost of an item, you calculate each tax on the pre-tax price and add them together. For a $100 item, this means $5 in GST and $7 in PST, for a final price of $112. However, not all goods and services are subject to both taxes; some are exempt from PST or are “zero-rated” (0% GST). Understanding these nuances is key to knowing the true cost. This guide breaks down the rules, but for a quick and accurate calculation, our BC Sales Tax Calculator can instantly show you the precise tax breakdown and final price for any purchase, accounting for specific exemptions.

British Columbia Sales Tax Calculator (GST + PST) 2025

Navigating the checkout process in British Columbia can sometimes feel like a math quiz. You see a price tag, but the final amount on the debit machine is always higher. This difference is due to Canada’s dual-layered sales tax system, and in BC, that means dealing with both the federal Goods and Services Tax (GST) and the Provincial Sales Tax (PST).

Unlike some provinces that have blended their taxes into a single Harmonised Sales Tax (HST), British Columbia maintains two separate taxes. This adds a layer of complexity, as some items are exempt from one tax but not the other.

This comprehensive guide will demystify the BC sales tax system. We’ll break down the rates, explain what’s taxable, and provide clear examples. More importantly, this page features a powerful British Columbia sales tax calculator to help you instantly determine the exact cost of any product or service, so you’re never surprised at the till again.

GST vs PST in British Columbia

In BC, you pay two distinct taxes on most goods and services. While they are both collected at the point of sale, they are governed by different bodies and have different rules.

• Goods and Services Tax (GST): This is the 5% federal tax applied to most goods and services sold across Canada. It is administered by the Canada Revenue Agency (CRA). The GST is a value-added tax, meaning it’s collected at various stages of the supply chain, but for consumers, it simply appears as a 5% charge on the final price.
• Provincial Sales Tax (PST): This is British Columbia’s 7% provincial retail sales tax. It is administered by the BC Ministry of Finance. Unlike the GST, the PST is typically applied only at the final point of sale to the consumer. It applies to a wide range of goods and a smaller, specific list of services.

For the average consumer, the key takeaway is that both taxes are calculated on the pre-tax selling price. They are not taxed on top of each other.

For a standard purchase, the total sales tax is 12%. 5% GST+7% PST=12% Total Sales Tax

What Items Are Taxable, Exempt, or Zero-Rated?

This is where BC’s tax system requires attention. The type of item you’re buying determines whether you pay 0%, 5%, or 12% tax.

• Fully Taxable (GST + PST = 12%): This is the default for most goods and some services.
  • Examples: Electronics, furniture, clothing, new cars from a dealership, restaurant meals, home appliances, vehicle repairs, and admissions to entertainment venues.
• GST Only (PST Exempt = 5%): Many essential services and some specific goods are exempt from the 7% PST but are still subject to the 5% GST.
  • Examples: Professional services (legal fees, accounting services), taxi fares, haircuts, dry cleaning, non-bottled water, and basic telephone and cable services.
• Zero-Rated (0% GST, PST Exempt): These are essential items that are technically taxable, but at a rate of 0%. They are completely tax-free for the consumer.
  • Examples: Basic groceries (milk, bread, vegetables, meat), prescription drugs, medical devices like hearing aids, and feminine hygiene products.
• Fully Exempt (No GST or PST): These items are not subject to sales tax at all.
  • Examples: Most healthcare services (dental, doctor visits), long-term residential rent, used residential housing, and most educational services.

How to Use the BC Sales Tax Calculator

Our BC GST PST calculator is designed for simplicity and accuracy. It takes the guesswork out of your purchase by providing a clear breakdown of the costs.

Inputs Required

1. Pre-Tax Price: Enter the shelf price of the item or the subtotal of your purchase before any taxes are applied.
2. Tax Applicability: Select whether the item is subject to both GST and PST, or only GST. This is crucial for items like professional services or basic cable, which are PST-exempt. Our tool allows you to toggle PST on or off for an accurate calculation.

Outputs Provided

Once you enter the information, the calculator will instantly display:

• GST Amount: The total 5% GST is calculated on the pre-tax price.
• PST Amount: The total 7% PST calculated on the pre-tax price (if applicable).
• Total Tax: The sum of the GST and PST amounts.
• Total Price: The final, all-in price you will pay.

Tips & Considerations

British Columbia’s tax laws have specific rules for certain items. Here are a few to keep in mind:

• Accommodation: Hotels and other short-term accommodations are subject to GST, PST, and often an additional Municipal and Regional District Tax (MRDT) of up to 3%.

• Vehicles: PST on vehicles purchased privately (not from a dealership) is calculated based on the purchase price or the vehicle’s wholesale value, whichever is greater. The rate can also be higher for luxury vehicles.

• Liquor: The PST rate on alcoholic beverages is 10%, not 7%.

• Vapour Products: As of January 1, 2020, vapour products are subject to a higher PST rate of 20%.

• Software & Digital Goods: Software, streaming services (like Netflix), and digital downloads are generally subject to both 5% GST and 7% PST.