Sales Tax in British Columbia (2026)
British Columbia uses a dual sales tax system: the 5% federal Goods and Services Tax (GST) plus a separate 7% Provincial Sales Tax (PST), for a combined 12% on most taxable goods and services. Unlike HST provinces such as Ontario, BC keeps GST and PST as two distinct lines on an invoice rather than merging them into a single harmonized rate.
| Tax | Rate |
|---|---|
| GST (federal) | 5% |
| Provincial Sales Tax (PST) | 7% |
| Combined | 12% |
What's Taxed and What's Exempt
In BC many essentials are PST-exempt, including most food for human consumption, children-sized clothing and footwear, books, newspapers, and bicycles. GST may still apply to some of these even when PST does not, so it is worth checking each item category against the BC Ministry of Finance bulletins.
How to Calculate BC Sales Tax
PST = Amount × 0.07
Total = Amount + GST + PST
CA$1,000 → GST 50 + PST 70 = CA$1,120Example — 12% on a CA$1,000 invoice
- Amount before tax: CA$1,000.00
- GST 5% = CA$50.00
- PST 7% = CA$70.00
- Total = CA$1,120.00
Reverse Calculation (Tax-Included Price)
If a price already includes tax and you need the pre-tax amount:
CA$1,120 ÷ 1.12 = CA$1,000 before taxInvoice Requirements in British Columbia
A BC invoice should show your GST registration number, the amount before tax, the 5% GST and 7% PST as separate lines, and the total. If you sell taxable goods you may also need a PST registration number from the BC Ministry of Finance.
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What is the sales tax rate in British Columbia? +
British Columbia charges 5% GST plus 7% PST, for a combined 12% on most goods and services.
How do I calculate sales tax on CA$1,000 in British Columbia? +
On CA$1,000: GST is 1000 x 0.05 = CA$50, PST is 1000 x 0.07 = CA$70, so the total is CA$1,120.
How do I remove tax from a tax-included price? +
Divide the tax-included total by 1.12. For example, CA$1,120 / 1.12 = CA$1,000 before tax.