Most goods and services in British Columbia carry 5% GST (federal) plus 7% PST (provincial), both worked out on the price before tax, so 12% in all. Restaurant meals carry GST only, liquor carries 10% PST, and short-term accommodation carries 8% PST plus a local hotel tax (MRDT) of up to 3%. Rates checked 18 October 2026.
BC sales tax calculator
Which taxes apply to what
| What you buy | GST (federal) | PST (provincial) | Local hotel tax (MRDT) |
|---|---|---|---|
| Most goods and services | 5% | 7% | none |
| Restaurant meals and non-alcoholic drinks | 5% | exempt | none |
| Liquor | 5% | 10% | none |
| Short-term accommodation | 5% | 8% | 0–3% by area |
| Basic groceries | 0% (zero-rated) | exempt | none |
The rates come from the CRA and the BC Government pages listed under Sources, and each carries its own checked date in our data. The BC Government says to charge PST on the price before the federal GST is added, and the CRA says to calculate the GST on the price without the PST. That is why the calculator adds the taxes side by side rather than one on top of the other.
Hotel tax (MRDT)
The BC Government describes the Municipal and Regional District Tax as a tax on short-term accommodation in designated areas, with a maximum rate of 3%. It is calculated on the total purchase price of the accommodation, not on the GST. The Designated Accommodation Area Tax Regulation, current to 13 October 2026, lists the City of Victoria at 3%, the District of Saanich and the District of Oak Bay at 2%, the Town of Sidney at 3%, the City of Langford at 2% and the District of Sooke at 3%.
One thing to check: the regulation’s schedule shows a repeal date of 1 January 2027 against the City of Victoria entry. If you book a stay after that date, check the BC Government’s MRDT location map for the rate then in force.
If a hotel bill shows any charge other than GST, PST and the MRDT, it is the hotel’s own charge, and the calculator does not include it.
Working back from a total
If a price already includes tax, choose “The price with tax included”. Because every tax here is a percentage of the same pre-tax price, the rates add, and the calculator finds the pre-tax price that adds back to your total once each tax is rounded to the cent. When two prices are one cent apart and neither adds back exactly, it shows the closest.
Adding a tip
The calculator can work a tip out on the pre-tax or the post-tax amount. Which is right is a custom, not a rule, and the tipping page shows what two named publications say about it.
Frequently asked questions
Is PST charged on restaurant meals in BC?
No. The BC Government says food for human consumption, including prepared foods such as restaurant meals, is exempt from PST. Liquor is not: it carries 10% PST. GST still applies to a restaurant meal: the CRA’s zero-rated example is basic groceries such as milk, bread and vegetables, and a restaurant meal is not one of them.
Is GST charged on top of PST?
No. The BC Government says to charge PST on the price of taxable goods and services before adding GST, and the CRA says to calculate the GST on the price without the PST. Both are percentages of the same pre-tax price, so on most goods they add up to 12%.
What is the MRDT on a hotel bill?
The Municipal and Regional District Tax is a local tax on short-term accommodation in designated areas, collected to fund tourism marketing and programs. The BC Government says the maximum rate is 3% and that it is calculated on the room price, not on the GST. The City of Victoria is listed at 3% and Saanich and Oak Bay at 2%.
Is tax charged on a tip?
This calculator adds no tax to a voluntary tip. For mandatory gratuities, the BC Government says restaurants do not charge PST on them. If a bill adds a service charge, the bill itself shows how it was taxed.
Why is my receipt one cent different?
The calculator works out each tax on the pre-tax price and rounds each to the nearest cent. A shop's till may round the total instead, which can move the result by a cent.
More in Visitor essentials
Sources
- CRA: GST/HST calculator and rates (British Columbia: 5% GST, 7% PST)
- CRA: Type of supply (basic groceries zero-rated, hotel accommodation taxable)
- BC Government: Provincial sales tax (PST)
- BC Government: PST small business guide (rate table, food exempt, PST before GST)
- BC Government: Food and beverage service providers and retail liquor sellers
- BC Government: Accommodation (PST 8%, MRDT up to 3%)
- BC Laws: Designated Accommodation Area Tax Regulation (MRDT by area)
