PST on vehicles

Last updated: June 2022

​​​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.

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)

Purchase price (for gifts, fair market value)    ​
Vehicles that are:
  • purchased at a private sale
  • received as a tax​​able gift
​Vehicles that are:
  • purchased from a GST registrant
  • received as a taxable gift from a GST registrant
  • imported into Canada
  • leased​


​​Passenger
vehicles 
Non-passenger
vehicles
​Passenger
vehicles
Non-passenger
vehicles​
Less than $55,000
12%
12%
​7%
7%​
​$55,000 - $55,999.99
​12%
12%​​8%
7%​
​$56,000 - $56,999.99
​12%
12%​​9%
7%​
​$57,000 - $124,999.99
​12%
12%​​10%
7%​
​$125,000 - $149,999.99
​15%
12%​
​15%
7%​
​$150,000 and over
​20%
12%​​20%
7%​

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.

For additional information, please see the Ministry of Finance bulletin PST on Vehicles, 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 CTBTaxQuestions@gov.bc.ca.

If you used a 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 Zero-Emission Vehicles (ZEVs) acquired after February 22, 2022

Purchase price (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

Passenger vehicles
Non- passenger 
vehicles​
Passenger vehicles​
​Non-passenger
vehicles​
​Less than $75,000
​12%
12%
7%
7%​
​$75,000 - $75,999.99
​12%
12%​​8%
7%​
$76,000 - $76,999.99
​12%
12%​​9%
7%​
​$77,000 - $124,999.99
​12%
12%​​10%
7%​
$125,000 - $149,999.99
​15%
12%​​15%
7%​
​$150,000 and over
​​20%
​12%
​20%
​7%
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.​



Last updated: June 2022