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In British Columbia, most goods carry 5% GST plus 7% PST, so 12% in all. Buy a $1,500 laptop and you’ll pay $75 of GST and $105 of PST, for a bill of $1,680. BC PST is the part people trip over, because it has its own rules, its own exemptions and its own collector.
How does BC PST work with GST?
GST is federal, and the Canada Revenue Agency collects it. PST belongs to the province. They’re two taxes with separate registration, separate returns and different exemptions. BC doesn’t use the harmonized system you find in Ontario, so a business here deals with both.
The general PST rate is 7% on the price or lease price of taxable goods, software and services bought in or brought into the province. GST is 5% everywhere in Canada. In the HST provinces a provincial part is added on top of that.
What’s taxed and what isn’t?
Some items carry both taxes, some carry one, and some carry neither.
| Item | GST | PST |
|---|---|---|
| Laptop, furniture, most goods | 5% | 7% |
| Basic groceries such as milk, bread, produce | 0% | Exempt |
| Chips, candy, carbonated drinks | 5% | Food is exempt from PST |
| Children’s clothing | 5% | Exempt |
| Books | 5% | Exempt |
The BC government names food, children’s clothing and books among its PST exemptions. On the GST side, the CRA zero-rates basic groceries in every province, while snack foods, candy and carbonated drinks are taxable at 5%. The BC overview page doesn’t give a full list, so we couldn’t confirm every category. Check the PST publications before you rely on one that isn’t in the table.
What does a $1,500 purchase cost?
Enter $1,500 into the GST and PST calculator and it shows $75.00 of GST, $105.00 of PST, $180.00 of tax and a $1,680.00 total.
A $300 printer works out to $15 of GST and $21 of PST, so $36 in tax and $336 in all. If the same $300 were an item exempt from PST, that line would drop to zero.
That’s where the tool needs a careful hand, because it applies both taxes to the whole price and shows a flat 12%. It’s right for ordinary goods and wrong for anything exempt from one of the two taxes, which is why a bill with food, books and a gadget on it has to be split line by line before you add anything up. For those items, use the GST and HST calculator to get the federal part on its own.
Do you have to register to collect tax?
If you sell taxable goods or services in BC, you first have to find out if you’re required to register to collect PST. Once registered, you charge PST unless an exemption applies, report what you collect, and report PST you owe on things you use in the business. The BC page sends you to separate pages for the thresholds, so we haven’t put a dollar figure here.
GST follows federal rules. A small supplier, with worldwide taxable sales of $30,000 or less in a single calendar quarter and over the last four quarters, doesn’t have to register. Register anyway and you can claim input tax credits for GST paid on business costs.
Got a receipt with only a total? The reverse sales tax calculator backs the tax out.
Mistakes to avoid
Adding 12% to everything is the classic one. Groceries carry no PST, and basic groceries carry no GST either.
Another is treating PST like HST. A GST registrant claims input tax credits for GST, but PST doesn’t work that way. It’s a real cost unless you’re buying to resell.
And don’t assume BC rules travel. Manitoba and Saskatchewan run their own sales taxes at different rates, and Quebec has a system of its own. If you sell to buyers in other provinces, the place of supply rules decide which tax applies, and we haven’t covered those here.
Keep invoices that show GST and PST on separate lines. Returns go faster, and audits are less painful.
Where the numbers come from
The 7% PST rate and the exemptions come from the Government of British Columbia’s PST pages. The 5% GST, the grocery rules and the small supplier limit come from the Canada Revenue Agency, read in September 2026. Example amounts are from this site’s calculators. We’re not linked to either government, and rates can change.
Frequently asked questions
What is the PST rate in BC?
The general rate is 7% on taxable goods, software and services. GST of 5% is charged separately.
Do I pay PST on groceries in BC?
No. Food is one of the PST exemptions named by the BC government. Basic groceries also carry 0% GST.
How much is GST plus PST on a $1,500 laptop in BC?
GST is $75 and PST is $105, so the tax is $180 and the total is $1,680.
Does BC use HST?
No. British Columbia charges GST and PST separately, with different registration and returns.
When must a business register for GST?
A small supplier with worldwide taxable sales of $30,000 or less in one quarter and over four quarters does not have to register.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax
- British Columbia income tax and PST in 2026
How British Columbia income tax works in 2026: seven brackets starting at 5.6%, the tax reduction credit, the 7% PST and the BC calculators
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.