How the British Columbia Sales Tax Calculator Works
This calculator applies BC's two-tax system: 5% GST (federal, CRA) and 7% PST (provincial, BC Ministry of Finance), both applied to the same pre-tax base. PST and GST are never compounded — each is calculated independently on the original price, preventing any tax-on-tax effect.
- Standard calculation: Enter your before-tax amount. Whether you are shopping in Vancouver, Victoria, or Kelowna, the calculator applies the 5% GST and the 7% PST to show each tax amount and your final total cost.
- Reverse calculation (tax included): Turn on “Amount includes tax?”. Enter the final total from your BC receipt, and the tool works backward to separate the base price from the federal and provincial portions.
Understanding GST and PST in British Columbia
The 7% Provincial Sales Tax (PST) is charged on the purchase price before GST. Note that PST rules are complex: while some items like bicycles are exempt to promote green transit, others like liquor or luxury goods are taxed at higher rates.
BC's PST and GST are calculated independently on the same pre-tax base, preventing any tax-on-tax compounding. Businesses with annual BC taxable sales exceeding $10,000 must register with the BC Ministry of Finance for PST separately from their federal CRA registration. This dual-registration model is the key administrative difference from HST provinces: two filings, two remittances, two sets of deadlines each year.
- GST (Federal): 5%
- PST (Provincial): 7%
- Total Standard Rate: 12%
Retail stores in BC display prices before tax. Because the PST and GST are calculated on the base price, you should expect a 12% increase at checkout for most goods. To determine the original price from a tax-inclusive total, use our reverse calculator division method.
This table provides an overview of Canada's sales tax rates for 2026, broken down by province and
territory. It shows how the GST combines with provincial taxes - including
HST, PST, and QST - to determine the total sales tax rate applied to purchases across Canada.
The Total column reflects the combined tax rate consumers typically pay at checkout, helping
individuals and
businesses quickly estimate the final cost of goods and services depending on location.
In BC, the PST is calculated separately from the GST and is not compounded. While the standard rate is 12%, specific items like luxury cars can trigger significantly higher provincial rates.
| Province / territory |
GST / HST |
PST |
QST |
Total |
| Alberta (AB) |
5% |
0% |
- |
5% |
| British Columbia (BC) |
5% |
7% |
- |
12% |
| Manitoba (MB) |
5% |
7% |
- |
12% |
| New Brunswick (NB) |
15% |
- |
- |
15% |
| Newfoundland and Labrador (NL) |
15% |
- |
- |
15% |
| Nova Scotia (NS) |
14% |
- |
- |
14% |
| Northwest Territories (NT) |
5% |
0% |
- |
5% |
| Nunavut (NU) |
5% |
0% |
- |
5% |
| Ontario (ON) |
13% |
- |
- |
13% |
| Prince Edward Island (PE) |
15% |
- |
- |
15% |
| Quebec (QC) |
5% |
- |
9.975% |
14.975% |
| Saskatchewan (SK) |
5% |
6% |
- |
11% |
| Yukon (YT) |
5% |
0% |
- |
5% |
Rates shown are based
on the most commonly applied public tax rates and may vary for certain goods, services,
or tax-exempt situations.
How to calculate sales tax in British Columbia (before tax and tax included)
The exact calculation formula in British Columbia is: Total = Amount × 1.12. Example: a $500 laptop in Vancouver costs $560 after tax ($25 GST + $35 PST). To find the pre-tax price from a $560 receipt, divide by 1.12 to confirm the base price was $500.
Total including tax = Before-tax amount × (1 + 12%)
Before-tax amount = Total including tax ÷ (1 + 12%)
Rules & Exemptions
- Children’s clothing and footwear, as well as bicycles (including electric), are exempt from the 7% PST.
- Restaurant meals are only subject to the 5% GST (no PST).
- Luxury vehicles (over $55,000) trigger a progressive PST scale ranging from 8% up to 20% depending on the value.
