BC PST Calculator (7% PST + 5% GST)
British Columbia charges 5% federal GST plus 7% provincial PST — 12% combined on most tangible goods. Unlike HST or QST, BC PST is a retail sales tax with no Input Tax Credit mechanism, so business PST costs flow through to expenses.
PST collected separately; not all goods are PST-taxable
Result — GST+PST
- Pre-tax amount
- $1,000.00
- Tax-included amount
- $1,120.00
- GST (5%)
- $50.00
- PST (7.000%)
- $70.00
- Total tax (12.000%)
- $120.00
Key BC PST facts (2025)
- Rate: 7% PST + 5% GST = 12% combined. Rate restored to 7% on April 1, 2013, when HST was repealed.
- Administration: BC Ministry of Finance. Register via eTaxBC.
- Structure: Retail sales tax (not VAT) — PST is charged once at the final retail sale, with no Input Tax Credits for business buyers. PST paid is a cost.
- Registration threshold: $10,000 of annual BC taxable sales.
- Accommodation: 8% PST + 3% MRDT (Municipal & Regional District Tax) in most tourism areas, not 7% — separate accommodation rate.
- Liquor: 10% PST (separate from standard 7%) plus GST.
- Vapour products: 20% PST on vaping devices and liquids since January 2020.
Worked examples
| Pre-tax | GST (5%) | PST (7%) | Total tax | Tax-included |
|---|---|---|---|---|
| $50.00 | $2.50 | $3.50 | $6.00 | $56.00 |
| $100.00 | $5.00 | $7.00 | $12.00 | $112.00 |
| $500.00 | $25.00 | $35.00 | $60.00 | $560.00 |
| $1,000.00 | $50.00 | $70.00 | $120.00 | $1,120.00 |
| $10,000.00 | $500.00 | $700.00 | $1,200.00 | $11,200.00 |
Frequently asked questions
What is the BC PST rate?
7% since April 2013. Combined with 5% GST, total BC sales tax is 12% on most tangible goods.
Is PST charged on services in BC?
Only on a specific listed set: legal services, telecommunications, some software, and short-term accommodation (8% separate rate). Most services are PST-exempt.
Can I recover BC PST paid on business purchases?
No. BC PST is a retail sales tax with no Input Tax Credit mechanism. PST paid on business inputs is a non-recoverable cost. Plan for it in pricing.
Is food exempt from BC PST?
Basic groceries and restaurant food are PST-exempt. Prepared/heated take-out food is generally exempt. Candy, soft drinks, and alcohol are taxable (liquor at the separate 10% rate).
Do streaming services charge BC PST?
Yes. Since April 2021, non-resident platforms (Netflix, Spotify, streaming services) charge BC PST on digital services to BC consumers once taxable sales exceed $10,000 per year.
Also see: QST/PST/RST multi-province calculator · GST/HST calculator (HST provinces) · BC income tax calculator.