How BC used-car tax works
When you register a used vehicle in British Columbia, you pay Provincial Sales Tax. For a private sale, the tax is charged on the greater of what you paid or the vehicle's Canadian Black Book average wholesale value — so a low purchase price does not automatically mean a low tax bill. For a dealer sale, you pay 5% GST plus PST on the purchase price.
Private-sale PST rates
- 12% — under $125,000
- 15% — $125,000 to $149,999.99
- 20% — $150,000 and above
Dealer / GST-registrant PST rates
- 7% under $55,000 · 8% $55,000–$55,999.99 · 9% $56,000–$56,999.99 · 10% $57,000–$124,999.99
- 15% $125,000–$149,999.99 · 20% $150,000+ (plus 5% GST)
When you may be overpaying
Because private-sale PST uses the greater of price or wholesale value, owners of damaged, high-mileage, or hard-to-value vehicles are often taxed on a book figure higher than the car is really worth. A FIN-320 Motor Vehicle Appraisal documents the real value so PST is charged on the appraised amount instead. If the calculator shows you'd be taxed on a wholesale value above your price, that gap is what an appraisal can address.
FAQs
How is PST calculated on a private used-car sale in BC?
For a private sale, PST is charged on the greater of your purchase price or the vehicle's Canadian Black Book average wholesale value, at 12% under $125,000, 15% from $125,000 to $149,999.99, and 20% at $150,000 and above.
Do I pay GST on a private used-car sale?
No. GST generally applies only to sales through a GST registrant such as a dealer. Private sales are PST only.
What if the Black Book value is higher than what I paid?
BC taxes you on the higher (wholesale) value. If your vehicle is genuinely worth less because of damage, high mileage, or condition, a FIN-320 appraisal can document the lower value so PST is charged on that instead.
Is this calculator official?
No. It is an informational estimate based on published BC rates and is not tax advice or an ICBC/government determination. Confirm current rates at gov.bc.ca.