British Columbia sales tax rate
| Tax | Rate | Administered by |
|---|---|---|
| GST | 5% | Canada Revenue Agency |
| PST | 7% | British Columbia government |
| Combined | 12% |
price before tax = total ÷ (1 + 12 ÷ 100)
Some goods carry their own PST rate. Liquor, for example, is taxed at 10% PST rather than 7%.
Common prices plus tax in British Columbia
| Price before tax | GST | PST | Total |
|---|---|---|---|
| $10.00 | $0.50 | $0.70 | $11.20 |
| $20.00 | $1.00 | $1.40 | $22.40 |
| $50.00 | $2.50 | $3.50 | $56.00 |
| $100.00 | $5.00 | $7.00 | $112.00 |
| $250.00 | $12.50 | $17.50 | $280.00 |
| $500.00 | $25.00 | $35.00 | $560.00 |
| $1,000.00 | $50.00 | $70.00 | $1,120.00 |
| $5,000.00 | $250.00 | $350.00 | $5,600.00 |
For any other amount, type it into the calculator above. Choose Remove tax to work backwards from a receipt total.
British Columbia sales tax rate history
| Tax | Rate | In effect |
|---|---|---|
| GST + PST | 5% + 7% | Since Apr 1, 2013 |
| HST | 12% | Jul 1, 2010 – Mar 31, 2013 |
The rate that applies is the one in force when the tax became payable, which is usually the invoice or payment date, so older receipts may show a previous rate.
Registering and collecting tax in British Columbia
GST is administered by the CRA. PST is administered separately by the BC Ministry of Finance, with its own registration and returns. Most businesses must register for GST/HST once their worldwide taxable sales pass $30,000 over four consecutive calendar quarters. For GST/HST, sellers based elsewhere in Canada charge the rate of the province the goods are delivered to, so a sale shipped to British Columbia carries British Columbia's GST/HST rate. PST has its own rules on when out-of-province sellers must register.
Frequently asked questions
What is the sales tax rate in British Columbia?
British Columbia charges 5% GST plus 7% PST, for a combined rate of 12%.
How do I calculate GST + PST in British Columbia?
Multiply the pre-tax price by 0.12 to get the tax, or by 1.12 to get the total. For example, $100.00 plus 12% tax is $112.00.
How do I remove GST + PST from a total in British Columbia?
Divide the tax-inclusive total by 1.12. For example, $112.00 divided by 1.12 is $100.00 before tax, so the tax was $12.00.
Who administers sales tax in British Columbia?
GST is administered by the CRA. PST is administered separately by the BC Ministry of Finance, with its own registration and returns.
When did the sales tax rate in British Columbia last change?
The current rate of 5% + 7% has applied since Apr 1, 2013.