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BC sales tax on most purchases is 12%: 5% GST plus 7% PST. On a $100 item that’s $12 of tax and a $112 total. But not everything carries both, and that’s where people get caught.
The two taxes are separate. GST goes to Ottawa and applies across the country. PST is the province’s retail sales tax, and BC sets its own list of what it covers. A price tag that shows $100 before tax can end up at $105, $107 or $112 depending on what you’re buying.
What does BC sales tax add to a price?
Most taxable goods get both taxes, calculated on the same pre-tax price. They don’t stack on each other, so the PST is 7% of $100 and never 7% of $105. Our GST and PST calculator does the split for you. Here are a few prices worked out with the same engine.
| Price before tax | GST 5% | PST 7% | Total |
|---|---|---|---|
| $100 | $5.00 | $7.00 | $112.00 |
| $250 | $12.50 | $17.50 | $280.00 |
| $1,000 | $50.00 | $70.00 | $1,120.00 |
What doesn’t carry PST here?
The province’s exemptions page lists several things you don’t pay PST on: food for human consumption (restaurant meals count as well as groceries), books, newspapers and magazines, children-sized clothing, bicycles, and prescription drugs with household medical aids. Some of these still carry GST. The CRA says basic groceries are taxed at zero percent, but it doesn’t say that about a restaurant bill.
So a $50 restaurant meal has no PST and 5% GST. That’s $2.50 of tax. Apply 12% to the whole bill and you’d get $6.
The page lists more exemptions than we’ve repeated here. If something you buy isn’t on this short list, read the full page before you assume anything.
A worked example with a mixed basket
Say you buy a $1,000 laptop and have a $50 lunch the same day. The laptop carries $50 GST and $70 PST, so you pay $1,120. The lunch carries $2.50 GST, so you pay $52.50. The combined tax is $122.50.
Put both into a single 12% calculation and you’d get $126, which is $3.50 too much. A small slip on one receipt. Across a business’s monthly sales, where the same mistake repeats hundreds of times, it becomes real money that someone has to explain to an auditor or a customer.
Where the calculator falls short
Here’s the catch. Our BC setting applies the full 12% to whatever you type in. It has no way of knowing your item is PST-exempt, so for food, books or children’s clothes it overstates the tax. Use it for items you know are taxed both ways, and work the exempt ones out as 5% GST only.
Going the other way? If you’ve got a total with tax included and want the price before tax, try the reverse tax calculator. For a $112 BC total it returns $100, which only works if both taxes were charged.
Is this the same as HST?
No. Ontario, New Brunswick and other provinces use a single blended HST. BC doesn’t, and you’ll see GST and PST listed on separate lines of a receipt. Other provinces with a separate provincial tax have their own rates, so don’t reuse 7% anywhere else. The GST/HST calculator covers the blended provinces, and the GST and QST calculator handles Quebec.
Buying a new home in BC is a different case again. GST on a new build has its own rebates, which you can test with the new housing rebate calculator.
Where the numbers come from
The 7% PST rate and the exemptions list come from the BC government’s PST pages. The basic groceries rule comes from the Canada Revenue Agency’s GST/HST pages. We checked both on 30 September 2026. Budgets change these rules. For a large purchase, check the current page for your item first.
Frequently asked questions
What is the sales tax in BC?
Most taxable goods carry 5% GST and 7% PST, which is 12% together. Some items carry only one of the two.
Is there PST on restaurant meals in BC?
No. The BC government lists food for human consumption, including restaurant meals, as exempt from PST. GST can still apply.
Is PST charged on top of GST?
No. Both taxes are worked out on the same pre-tax price, so they don't compound.
Does BC have HST?
No. BC charges GST and PST separately, and they show as two lines on a receipt.
Why does the calculator show more tax on my lunch?
It applies 12% to any amount. It can't tell that your item is PST-exempt, so subtract the PST yourself.
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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.