PST Calculator
GST plus provincial tax, on the right base.
Calculate GST and PST or QST together by province, on the correct pre-GST base rather than stacked.
Rates change with budgets and local ballot measures, and the rate that applies depends on the delivery address and product category. Treat these as planning figures, not as a filing.
Total with tax
$112.00
12% combined in British Columbia
British Columbia charges GST and PST separately, on the same pre-tax base rather than stacked. Two taxes means two registrations and two returns, unlike the harmonised provinces.
How the PST Calculator works
In non-harmonised provinces you charge two separate taxes. Both apply to the pre-tax price, the provincial tax is not charged on the GST. Quebec's QST was compounded until 2013, and calculators that never updated still produce totals that are too high.
Also known as: provincial sales tax calculator · BC PST calculator · GST plus PST calculator · pst gst calculator · bc gst pst calculator · bc taxes gst pst
How the number is derived
Provincial sales tax applies alongside the federal GST in the provinces that did not harmonise. It is calculated on the same base but administered separately, and critically it is generally not recoverable by the business the way GST is.
The two do not compound: both apply to the pre-tax price rather than PST applying to a GST-inclusive figure. Total = net × (1 + GST rate + PST rate).
An example
A C$51.33 net price in British Columbia: 5% GST is C$2.57 and 7% PST is C$3.59. Total C$57.49.
Compounding them incorrectly, applying PST to the GST-inclusive C$53.90, gives C$3.77 of PST and a total of C$57.67. Eighteen cents on one order, and a systematic overcharge across every transaction.
The recoverability difference matters more. A registered business reclaims the C$2.57 of GST and absorbs the C$3.59 of PST as a genuine cost, so the effective tax burden on business inputs in a PST province is materially higher than the combined rate suggests.
Where this breaks down
PST rates and rules differ by province: British Columbia at 7%, Saskatchewan at 6%, Manitoba at 7%, and Quebec's QST at 9.975% which behaves more like a value-added tax with input recovery. Treating them as one regime produces errors in every direction.
Exemptions also differ. Each PST province has its own list of exempt goods and services, and they do not align with the federal GST-free categories, so a product can be GST-free and PST-taxable in the same transaction.
What this changes
Apply GST and PST to the same net base rather than stacking them. The compounding error is small per order and systematic, which makes it exactly the kind of thing that surfaces in an audit rather than in a review.
Then treat non-recoverable PST as a real cost in landed cost and margin calculations. A business modelling all sales tax as recoverable will overstate margin by the PST rate on every taxable input.
Registration in PST provinces
Each PST province runs its own registration, its own returns and its own thresholds, separate from the federal GST registration. A business selling into all of them faces four provincial regimes plus the federal one.
Several have also introduced registration requirements for out-of-province sellers, so shipping into British Columbia or Saskatchewan can create an obligation without any physical presence there, the same economic-nexus logic that reshaped US sales tax, arriving province by province.
For a business selling nationally in Canada the practical result is a compliance map rather than a single registration: federal GST or HST everywhere, QST for Quebec, and separate PST registrations wherever volume creates one. Working out which of those apply before scaling into the market is considerably easier than unwinding it afterwards.
Because PST is generally not recoverable, the province in which a business takes delivery of equipment and supplies affects its real cost. The same purchase costs 7% more in a PST province than in an HST one, where the provincial component is reclaimable.
For a business making significant capital purchases that difference is worth modelling explicitly rather than treating all Canadian sales tax as a wash.
Where to go next
The PST question rarely arrives on its own. These are the ones that usually come with it:
- HST Calculator — Harmonised sales tax by province.
- GST Calculator Canada — 5% federal, and whatever the province adds.
- GST Calculator — Add or extract GST at any rate.
- Etsy Fee Calculator — Every Etsy fee on one sale, itemised.
Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price, check the platform's current fee schedule before you price a product against it. This is not tax or business advice.
Frequently asked questions
Is PST charged on top of GST?
No. Both taxes apply to the same pre-tax selling price. Quebec compounded QST on the GST-inclusive amount until 2013, but that ended, today no province stacks them.
What are the PST rates?
British Columbia 7%, Saskatchewan 6%, Manitoba 7%, and Quebec's QST 9.975%. Alberta and the territories charge only the 5% federal GST.
Can I claim back PST?
Generally not. Unlike GST and HST, provincial sales tax in most PST provinces is not recoverable through input tax credits. It is a real cost on your business purchases. Quebec's QST is the exception and works like a credit system.
Do I need to register in each province?
If you sell into a PST province above its registration threshold, yes, separately from your federal GST registration. Each province administers its own tax with its own rules on what is taxable.