GST + PST on common prices
GST + PST at 12% added to common pre-tax prices in British Columbia. Each tax is rounded to the cent.
Free tool · Rates as of October 2026
British Columbia GST and PST calculator
Add 5% GST and 7% PST to a price, or split a 12% total back into its parts. Both taxes are calculated on the price before tax.
$
- Subtotal
- $100.00
- GST 5%
- $5.00
- PST 7%
- $7.00
- Total
- $112.00
PST registers separately with the B.C. Ministry of Finance.
Or pick on the map
- GST only (5%)
- 11 to 13% combined
- 14% or more combined
What is in the 12% GST + PST
- GST (federal)
- 5%
- PST (provincial)
- 7%
- Combined rate
- 12%
GST and PST are separate taxes, each charged on the price before tax, and shown as separate lines on an invoice.
| Price before tax | GST (5%) | PST (7%) | Total |
|---|---|---|---|
| $10.00 | $0.50 | $0.70 | $11.20 |
| $25.00 | $1.25 | $1.75 | $28.00 |
| $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 |
| $2,500.00 | $125.00 | $175.00 | $2,800.00 |
| $5,000.00 | $250.00 | $350.00 | $5,600.00 |
GST + PST included in common totals
Backing GST + PST out of a total: divide by 1.12 to get the price before tax.
| Total with tax | GST + PST included | Price before tax |
|---|---|---|
| $10.00 | $1.08GST $0.45 + PST $0.63 | $8.92 |
| $25.00 | $2.68GST $1.12 + PST $1.56 | $22.32 |
| $50.00 | $5.36GST $2.23 + PST $3.13 | $44.64 |
| $100.00 | $10.71GST $4.46 + PST $6.25 | $89.29 |
| $250.00 | $26.79GST $11.16 + PST $15.63 | $223.21 |
| $500.00 | $53.57GST $22.32 + PST $31.25 | $446.43 |
| $1,000.00 | $107.14GST $44.64 + PST $62.50 | $892.86 |
| $2,500.00 | $267.86GST $111.61 + PST $156.25 | $2,232.14 |
| $5,000.00 | $535.71GST $223.21 + PST $312.50 | $4,464.29 |
How sales tax works in British Columbia
British Columbia has two separate sales taxes: the federal 5% GST, administered by the CRA, and a 7% provincial sales tax (PST), administered by the B.C. Ministry of Finance. B.C.'s small business guide to PST says PST is charged on the price before GST is added, so the two never compound. Some items have different PST rates, such as 10% on liquor.
PST coverage changed on October 1, 2026. Items such as clothing alterations and repairs, clothing patterns, basic cable TV and residential landline service are no longer exempt. The planned extension of PST to accounting, architectural, engineering, geoscience, non-residential real estate and security services was paused on September 18, 2026, so those services remain exempt for now.
Who has to register and charge it
GST registration is federal: once taxable sales pass $30,000 in a single calendar quarter or over four consecutive calendar quarters, you must register with the CRA. Our GST/HST registration guide covers that side.
PST is a separate registration with the province. You must register if you are located in B.C. and sell or lease taxable goods, or provide software or taxable services, in the ordinary course of business. The main exception is a small seller: no established business premises, $10,000 or less in retail sales of eligible goods, software and services in the past 12 months and expected in the next 12, and none of the excluded items such as vehicles or liquor.
Selling to customers outside British Columbia
For GST and HST, the CRA's place-of-supply rules tax goods where they are delivered and most services at the customer's address. A Vancouver business shipping to Ontario charges 13% HST and no B.C. PST, and one shipping to Alberta charges 5% GST.
Businesses outside B.C. should check the other direction too. B.C. says businesses located outside the province that make sales to B.C. customers may also be required to register to collect PST.
Frequently asked questions
Is sales tax 12% in B.C.?
For most taxable goods and services, yes: 5% GST plus 7% PST, both calculated on the pre-tax price. Some items have a different PST rate, such as 10% on liquor.
How do I remove GST and PST from a B.C. total?
Divide the total by 1.12 to get the pre-tax price. For example, $112 divided by 1.12 is $100, which means $5 GST and $7 PST.
Is PST charged on GST in British Columbia?
No. B.C. says PST is charged on the price before GST is added, so on a $100 sale you charge $7 PST and $5 GST.
Do I charge PST to a customer in Alberta?
Not when the goods are delivered to Alberta. Goods shipped to an Alberta customer are generally charged 5% GST only.
Do I have to register for PST if I sell crafts from home?
Not if you qualify as a small seller, which includes having $10,000 or less in eligible retail sales over the previous 12 months and the next 12, and no established business premises.
Did PST apply to accounting and engineering services from October 1, 2026?
No. B.C. paused that expansion on September 18, 2026, and those professional services stay exempt for now.
Embed the British Columbia calculator on your site
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Sources
- CRA: GST/HST calculator (and rates) (accessed October 2, 2026)
- Government of B.C.: Small business guide to PST (accessed October 2, 2026)
- Government of B.C.: Updates to sales taxes (accessed October 2, 2026)
- Government of B.C.: Register to collect PST (accessed October 2, 2026)
- Government of B.C.: Bulletin PST 003, Small Sellers (July 2026) (accessed October 2, 2026)
- B.C. Gov News: B.C. pauses PST expansion to professional services (September 18, 2026) (accessed October 2, 2026)
Rates and rules on this page were last checked on October 2, 2026.
Calculators for other provinces and territories
- Alberta GST calculator (5%)
- Manitoba GST + RST calculator (12%)
- New Brunswick HST calculator (15%)
- Newfoundland and Labrador HST calculator (15%)
- Nova Scotia HST calculator (14%)
- Northwest Territories GST calculator (5%)
- Nunavut GST calculator (5%)
- Ontario HST calculator (13%)
- PEI HST calculator (15%)
- Quebec GST + QST calculator (14.975%)
- Saskatchewan GST + PST calculator (11%)
- Yukon GST calculator (5%)
- Reverse sales tax calculator
- Canadian sales tax calculator (all provinces)
Guides that use this
This calculator is for estimates. It does not account for zero-rated or exempt supplies, point-of-sale rebates, or place-of-supply rules for services. Check with the CRA or an accountant for your situation.