1 Purchase Details
2 Vehicle & Value
📊 BC PST Rate Tables — Non-ZEV, ZEV, Non-Passenger▼
Non-ZEV Passenger Vehicles
| Purchase Price | Private Sale | Dealer |
|---|---|---|
| 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% |
ZEV Passenger Vehicles
| Purchase Price | Private Sale | Dealer |
|---|---|---|
| $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% |
Non-Passenger Vehicles
| Purchase Type | Rate |
|---|---|
| Private sale | 12% |
| Dealer / GST registrant | 7% |
📖 How the Greater-Of Rule Works▼
The Rule Explained
For BC private used car sales, PST is calculated on the greater of:
- (a) The purchase price actually paid to the seller
- (b) The Canadian Black Book average wholesale value
This rule prevents buyers from declaring an artificially low price to reduce their tax bill.
Worked Example
You buy a used car privately for $20,000:
Even though you paid only $20,000, you still pay PST on the $24,000 Black Book value.
Dealer Sales Are Different
When you buy from a dealership, the greater-of rule does not apply. PST is calculated on the actual sale price using tiered rates (7%–20%).
Challenging the Black Book Value
If you believe the Black Book value is inaccurate due to damage or high mileage, you can request a formal appraisal. The Ministry of Finance will consider the appraisal when determining PST.
🌱 ZEV PST Exemption Change — April 30, 2025▼
What Changed
The used ZEV PST exemption was originally scheduled to end February 22, 2027. BC Budget 2025 accelerated the end date to April 30, 2025.
What This Means
- Before May 1, 2025: Used ZEVs were exempt from PST
- After May 1, 2025: Used ZEVs are subject to PST at the applicable ZEV rates
ZEV Rates Unchanged
The graduated ZEV rates themselves were not changed. ZEVs still enjoy higher thresholds ($75,000 vs. $55,000 for non-ZEVs), which means most ZEVs pay 7% PST from dealers instead of 8%–10%.
What Qualifies as a ZEV?
- Battery Electric Vehicles (BEVs) — e.g., Tesla Model 3, Nissan Leaf
- Hydrogen Fuel Cell Vehicles (FCEVs) — e.g., Toyota Mirai
- Approved Plug-in Hybrid Electric Vehicles (PHEVs) — must meet battery range criteria
Important: Hybrid Electric Vehicles (HEVs) like the Toyota Prius (non-plug-in) are NOT considered ZEVs for PST purposes.
📋 What You Need at Autoplan▼
Required Documents
- Signed bill of sale — from the seller, showing the purchase price
- Transfer/Tax Form (APV9T) — signed by both buyer and seller
- Vehicle registration — from the previous owner
- Proof of insurance — valid BC auto insurance
- Payment for PST + registration fees — cheque, debit, or credit
Where to Go
Visit any Autoplan Broker in BC. Find one at icbc.com.
Deadline
You should register the vehicle and pay PST within 10 days of the sale to avoid penalties.
Transfer/Tax Form
Both buyer and seller must complete and sign the Transfer/Tax Form (APV9T). The seller certifies the sale price, and the buyer certifies what they paid. Falsifying this form can result in penalties.
3 Frequently Asked Questions
How much is PST on a used car in BC?
BC PST on used cars is 12% for private sales under $125,000. Dealer sales are tiered 7%–20% based on purchase price.
Do I pay PST on a private sale in BC?
Yes. BC charges 12% PST on private used car sales, calculated on the GREATER of the purchase price or the Canadian Black Book wholesale value. Paid at your Autoplan Broker when registering.
What is the Canadian Black Book value?
Canadian Black Book is an industry-standard wholesale valuation guide. BC uses its average wholesale value to prevent under-reporting of private sale prices.
Is the used ZEV PST exemption still active?
No. The used ZEV PST exemption ended April 30, 2025. As of May 1, 2025, used zero-emission vehicles are subject to PST at the applicable ZEV rates.
What's the difference between private and dealer PST in BC?
Private sales pay a flat 12% PST on the greater of price or Black Book. Dealer sales pay tiered PST from 7%–20% depending on price. Dealer rates are lower for most vehicles.
What is a non-passenger vehicle for PST?
Non-passenger vehicles include trucks and vans larger than three-quarter ton, camperized vans, motor homes, buses, and motorcycles with engines of 250 cc or less. They pay 12% PST on private sales or 7% from a dealer.
4 Official Resources
ICBC handles PST collection at Autoplan Brokers.
Phone: 1-877-388-4440 (toll-free)
Email: CTBTaxQuestions@gov.bc.ca
Find a broker near you to register your vehicle.
Verify all rates and rules with ICBC/Autoplan before registering your vehicle.
⚠️This tool is for information purpose only. We do not guarantee any claim.
It is made based on data publicaly available on official website of concerned department.
Last Updated: March 2026 | Official Determination Required