PST on vehicles
B.C.'s Provincial Sales Tax (PST) generally applies to a vehicle that is acquired in B.C. or imported into B.C. after March 31, 2013.
Tax on privately acquired vehicles in B.C.
If you purchase a vehicle in a private sale or receive it as a gift in certain circumstances, you must pay PST on the purchase or gift. PST is generally payable at the time the vehicle is registered with your Autoplan Broker. However, if you delay registering the vehicle, you may be required to pay PST directly to the B.C. Ministry of Finance.
While there are some exceptions such as gifted, modified, and collector vehicles, in most cases, the PST will be calculated on either the purchase price or the Canadian Black Book average wholesale value, whichever is greater. See the Ministry of Finance PST on Vehicles notice for more information.
The general PST rate on private vehicle sales and gifts of vehicles is 12%. However, the PST rate varies based on whether the vehicle is a passenger vehicle and the value of the vehicle.
PST rates for non-ZEV (zero-emission vehicles) passenger vehicles
Purchase price (for gifts, fair market value) | Vehicles that are: - purchased at a private sale - received as a taxable gift | Vehicles that are: -purchased from a GST registrant - received as a taxable gift from a GST registrant - imported into Canada - leased |
|---|---|---|
Less than $55,000 | 12% | 7% |
$55,000 - $55,999.99 | 12% | 8% |
$56,000 - $56,999.99 | 12% | 9% |
$57,000 - $124,999.99 | 12% | 10% |
$125,000 - $149,999.99 | 15% | 15% |
$150,000 and over | 20% | 20% |
For tax purposes, a passenger vehicle is defined as a motor vehicle designed primarily as a means of transport for individuals. For example, trucks and vans larger than three-quarter ton, camperized vans, motor homes, buses and motorcycles with engines of 250 cc or less are not passenger vehicles.
PST rates for non-ZEV non-passenger vehicles
For non-ZEV non-passenger vehicles purchased at a private sale or received as a taxable gift, the PST rate is 12% of the purchase price.
For non-ZEV non-passenger vehicles that were leased, imported into Canada or purchased (or received as a gift) from a GST registrant, the PST rate is 7% of the purchase price.
For additional information, see the Ministry of Finance PST on Vehicles bulletin, which provides information on determining whether the gift of a vehicle is taxable, exemptions from PST on vehicles and how to apply for a refund. If there are differences between the information displayed here and in the bulletin, the information in the bulletin shall prevail. Please note that neither ICBC nor Autoplan Brokers can refund a tax.
For questions, please consult with your Autoplan Broker or contact the Ministry of Finance via 1-877-388-4440 (toll-free) or [email protected].
If you purchased a used zero-emission vehicle (ZEV)
The used zero-emission PST tax exemption applies to:
battery electric vehicles (BEVs)
hydrogen fuel cell vehicles (FCEVs), and
approved plug-in hybrid electric vehicles (PHEVs).
Important: Hybrid vehicles (HEVs) are not eligible for this exemption.
Eligibility criteria
The criteria to determine if the vehicle will classify as a “Used zero-emission vehicle” varies depending on whether it is privately owned or if it is leased.
Privately owned vehicles
The vehicle is considered a “Used zero-emission vehicle” if the vehicle:
has a declared odometer reading equal to or greater than 6,000 km at the time of sale, and
was previously registered, in B.C., or any other jurisdiction, and is being acquired by a new owner who would otherwise be required to pay PST.
Leased vehicles
The vehicle is considered a “Used zero-emission vehicle” if the vehicle:
was previously leased in B.C., or any other jurisdiction, and is being acquired by a new owner other than the previous lessee, and
was previously purchased from a dealer by a customer other than the lessor.
PST rates for ZEV (zero-emission vehicles) passenger vehicles acquired after February 22, 2022
Purchase price (for gifts, fair market value) | ZEVs that are: - purchased at a private sale - received as a taxable gift | ZEVs that are: -purchased from a GST registrant - received as a taxable gift from a GST registrant - imported into Canada - leased |
|---|---|---|
$0 - $74,999.99 | 12% | 7% |
$75,000 - $75,999.99 | 12% | 8% |
$76,000 - $76,999.99 | 12% | 9% |
$77,000 - $124,999.99 | 12% | 10% |
$125,000 - $149,999.99 | 15% | 15% |
$150,000 and over | 20% | 20% |
For ZEV non-passenger vehicles purchased at a private sale or received as a taxable gift, the PST rate is 12% of the purchase price.
For ZEV non-passenger vehicles that were leased, imported into Canada or purchased (or received as a gift) from a GST registrant, the PST rate is 7% of the purchase price.
For additional information, please see the Ministry of Finance bulletin: PST on ZEV Vehicles, which provides information on determining whether the vehicle qualifies, exemptions from PST and how to apply for a refund. If there are differences between the information displayed here and in the bulletin, the information in the bulletin shall prevail. Please note that neither ICBC nor Autoplan Brokers can refund a tax.