GST + PST Calculator

How This GST PST Calculator Works

Three Canadian provinces — British Columbia, Saskatchewan, and Manitoba — charge a separate provincial sales tax on top of the 5% federal GST. This GST PST calculator handles all three, applying both taxes to the same pre-tax base. Pick the province, enter your pre-tax amount or tax-included total, and the calculator shows GST, PST (or RST in Manitoba), subtotal, and total at current 2025 rates.

Manitoba uses the term “Retail Sales Tax” (RST) for its 7% provincial tax, but functionally it behaves the same as BC and Saskatchewan PST. BC’s PST is 7%, Saskatchewan’s is 6%. For HST provinces (Ontario, Atlantic Canada), use the HST calculator. For Quebec’s GST + QST, use the Quebec sales tax calculator.

GST + PST Rates by Province (2025)

• British Columbia: 5% GST + 7% PST = 12% combined
• Saskatchewan: 5% GST + 6% PST = 11% combined
• Manitoba: 5% GST + 7% RST = 12% combined

BC reverted from HST back to PST/GST on April 1, 2013, following a province-wide referendum. The PST rate has been 7% since the reversion. Saskatchewan raised its PST from 5% to 6% on March 23, 2017. Manitoba reduced its RST from 8% to 7% on July 1, 2019. None of the three rates have changed since then.

GST + PST Formulas

Both taxes apply to the same pre-tax subtotal — they are independent additions, not stacked:

• GST amount = Subtotal × 0.05
• PST amount = Subtotal × PST rate (0.07 BC/MB, 0.06 SK)
• Total = Subtotal × (1 + GST rate + PST rate)
• Subtotal (from total) = Total ÷ (1 + combined rate)

BC worked example: $400 pre-tax × 1.12 = $448.00 total. GST = $20.00, PST = $28.00. Reverse $448.00 ÷ 1.12 = $400.00 pre-tax. Saskatchewan: $400 × 1.11 = $444.00 total; GST = $20, PST = $24. Manitoba (RST): same math as BC since both are 12% combined.

PST vs HST: Why Businesses Care

The biggest practical difference between PST provinces and HST provinces is Input Tax Credit recovery. HST registrants in Ontario, Atlantic Canada, and Nova Scotia claim back the full 13–15% tax paid on business inputs. PST registrants in BC, Saskatchewan, and Manitoba can recover the 5% GST portion but generally cannot recover PST. That makes business inputs effectively more expensive in PST provinces than in HST provinces — though it’s offset by lower headline rates on most consumer transactions.

Limited PST exemptions exist: resellers with a valid PST exemption certificate, manufacturers buying inputs that physically become part of a finished taxable product, and producers in certain regulated industries. Each province publishes its own detailed exemption list — check the BC, Saskatchewan, or Manitoba finance ministry website before assuming an input is PST-exempt.

Special Rates and Notable Differences

The headline PST rates aren’t the only ones. Each province has higher rates on specific goods:

• BC PST: 8% on short-term accommodation (plus optional municipal/regional taxes); 7–12% on private vehicle sales (rate depends on price); 10% on liquor.
• Saskatchewan PST: 10% on alcoholic beverages; 6% on most other items. Applies more broadly to services than BC PST does.
• Manitoba RST: 7% on most items; specific applications to insurance premiums; broader application to services than BC.

Always check the province’s current bulletins for the specific transaction you’re pricing. Use this calculator with the standard 5% / 6% / 7% defaults for typical retail, then adjust the PST rate field for higher-rate categories.

PST Registration for Businesses

Each province has its own PST registration system, separate from federal GST registration. Thresholds vary by province and industry, and online registration is straightforward in all three. Once registered, you collect PST from customers and remit it directly to the provincial finance ministry on its own schedule.

Out-of-province sellers shipping into BC, Saskatchewan, or Manitoba may also need to register for that province’s PST under specific rules, particularly for digital products, software, and remote services. The rules have tightened in recent years — assuming “no physical presence = no PST obligation” is increasingly risky. Pair this calculator with our markup calculator and profit percentage calculator when modelling pricing for PST provinces.

Common GST + PST Mistakes

• Applying PST to the GST-inclusive amount. Both taxes apply to the pre-tax subtotal independently.
• Assuming PST is recoverable like GST. PST/RST cascades through the supply chain — it’s a cost, not an ITC.
• Using BC’s 7% for Saskatchewan’s 6%. The three provinces have different rates; pick the right one.
• Forgetting Manitoba calls it RST. Functionally a PST, but listed as “RST” on invoices and returns.
• Skipping provincial PST registration. GST registration with CRA does not register you for any province’s PST.

Disclaimer

This calculator is for informational purposes only. Provincial sales tax rates and rules change; verify the current rate with the BC Ministry of Finance, Saskatchewan Finance, or Manitoba Finance before relying on it for a business filing or contract.