GST/HST Calculator for British Columbia
Calculate your tax obligations using CRA place-of-supply rules for goods, services, and digital products.
BC businesses collect 5% GST on most sales, plus 7% PST on taxable goods sold within BC. When selling services to clients in other provinces, GST or HST rules apply depending on where the supply is made. Digital services and software have their own place-of-supply rules. Use this calculator to find the right rate for your specific transaction.
British Columbia rates at a glance
- Rate on in-province sales
- 12% (GST/PST)
- Federal GST portion
- 5%
- Provincial portion
- 7% PST
- Selling to another province
- Charge the buyer's province rate
Interprovincial Tax Calculator
CRA Place-of-Supply Rules
📦 Goods taxed where delivered — buyer's province applies
Enter an amount to see the tax breakdown
Charging GST/HST in British Columbia: FAQ
What sales tax do I charge a British Columbia client?
On sales to customers in British Columbia, you charge 12% in total: 5% GST plus 7% PST.
What rate do I charge a client in another province?
For most sales, CRA's place-of-supply rules mean you charge the rate of the customer's province, not your own. For services it is generally based on the client's address, and for goods on where they are delivered. A British Columbia business invoicing an Ontario client usually charges 13% HST, and an Alberta client 5% GST. Use the calculator above to get the exact rate for any province pair.
Do I charge PST to clients outside British Columbia?
Generally no. PST applies to taxable sales made within British Columbia. When you invoice clients in other provinces, you follow GST/HST place-of-supply rules instead of charging PST.
Does BC PST apply to services?
To some of them. Treating "services are exempt in BC" as a rule will get a lot of BC businesses wrong. BC charges 7% PST on software today, and BC counts software as a service (SaaS), infrastructure as a service (IaaS), APIs and web hosting as software. Legal services are taxable today as well, at 7% of the purchase price. Two things on the other side: work performed on software (testing, installing, configuring, modifying, repairing or restoring it) is not taxable, and custom software developed solely to meet one specific customer’s requirements can be bought exempt by that customer. BC had planned to start taxing accounting and bookkeeping, architectural, engineering and geoscience, non-residential real estate, and security services on October 1, 2026 (architectural, engineering and geoscience on 30% of the price), but paused that expansion before it started, so those five are not taxed for now. Related services, telecommunication services and online marketplace services are on BC’s taxable list too, under rules this page does not cover. This is not every service BC taxes, so check the BC bulletin for your own line of work before you decide PST does not reach it.
Related guides and tools
This calculator answers what rate to charge. If you are wondering when you have to register for GST/HST in the first place, use the British Columbia GST/HST threshold predictor.
- BC paused PST on real estate and other professional services
- GST/HST calculator (all provinces)
- GST Quick Method calculator
- Do I charge GST on freelance invoices?
GST/HST calculator for other provinces:
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