British Columbia Sales Tax Rate
Complete guide to sales tax in British Columbia (BC) for 2026. Combined rate: 12%.
Combined Rate
12%
GST + Provincial Sales Tax (PST)
Federal (GST)
5%
Provincial (PST)
7%
Tax on $100
$12.00
Tax Rate Breakdown
Before and After Tax in British Columbia
Quick reference for common purchase amounts at 12% combined rate
| Before Tax | GST (5%) | PST (7%) | Total Tax | After Tax |
|---|---|---|---|---|
| $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 |
| $5,000.00 | $250.00 | $350.00 | $600.00 | $5,600.00 |
Tax-Inclusive Price Breakdown
If the total price already includes tax, here is how it breaks down
| Total (incl. tax) | Tax Included | Price Before Tax |
|---|---|---|
| $100.00 | $10.71 | $89.29 |
| $500.00 | $53.57 | $446.43 |
| $1,000.00 | $107.14 | $892.86 |
| $5,000.00 | $535.71 | $4,464.29 |
Sales Tax Comparison Across Canada
How British Columbia's 12% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. BC |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -7% |
| Northwest Territories (NT) | GST | 5% | $50.00 | -7% |
| Nunavut (NU) | GST | 5% | $50.00 | -7% |
| Yukon (YT) | GST | 5% | $50.00 | -7% |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | -1% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | -- |
| Manitoba (MB) | GST+PST | 12% | $120.00 | -- |
| Ontario (ON) | HST | 13% | $130.00 | +1% |
| Nova Scotia (NS) | HST | 14% | $140.00 | +2% |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | +2.975% |
| New Brunswick (NB) | HST | 15% | $150.00 | +3% |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | +3% |
| Prince Edward Island (PE) | HST | 15% | $150.00 | +3% |
Sales Tax in British Columbia: A Complete Guide
British Columbia uses a dual sales tax system combining the federal 5% GST with a 7% Provincial Sales Tax (PST), for a total effective rate of 12% on most goods and services. The PST is administered by the province rather than the federal government, which means some items are taxed differently than in HST provinces.
The BC PST applies to most goods purchased or received in the province, as well as software, and certain services. Notable exemptions include basic groceries, children's clothing and footwear, books, and prescription medication. Restaurants and prepared food are subject to PST. Businesses with BC-taxable sales must register as PST collectors with the BC Ministry of Finance and file returns separately from their federal GST returns.
British Columbia briefly adopted the Harmonized Sales Tax (HST) at 12% in July 2010, combining the PST and GST into a single levy. However, a citizen-initiated referendum in 2011 rejected the HST, and the province reverted to the separate GST+PST system on April 1, 2013. This makes BC one of the few provinces to have tried and abandoned harmonization. The experience demonstrated the strong public preference for maintaining provincial control over sales tax policy, particularly regarding exemptions on essentials like restaurant meals and used vehicles.