Buying a used vehicle in BC means paying provincial sales tax at registration, and how much depends on three things: where you bought it (dealer vs. private seller), what it's worth, and in some cases a value the government assigns rather than the price you paid. Here's the 2026 picture, with worked examples.
Two separate questions decide your tax bill: which rate applies, and what taxable value that rate is applied to. In a private sale both usually come from the same number, the greater of your purchase price and the Canadian Black Book average wholesale value, or an appraised value if you provide a FIN 320 appraisal.
The Two Tax Systems: Dealer vs. Private Sale
Dealer purchases are taxed on the actual sale price. You pay 5% GST plus PST at a rate that scales with price.
Private purchases carry no GST, but PST starts at a higher rate, and since October 1, 2022 it's calculated on the greater of your purchase price or the Canadian Black Book average wholesale value (Bulletin PST 308). That second part surprises more buyers than any rate in the tables below.
Private Sale PST Rates: Passenger Vehicles (2026)
| Taxable value (greater of price or CBB value) |
PST rate |
GST |
| Up to $124,999.99 |
12% |
None |
| $125,000 – $149,999.99 (passenger vehicles) |
15% |
None |
| $150,000 and over (passenger vehicles) |
20% |
None |
The 15% and 20% tiers apply to passenger vehicles. Non-passenger vehicles (for example, large commercial trucks) stay at 12% in a private sale regardless of price. Rates and thresholds can change; the current official table is available via ICBC's PST on vehicles page.
Dealer Sale PST Rates: Passenger Vehicles (2026)
| Sale price |
PST rate |
GST |
| Under $55,000 |
7% |
5% |
| $55,000 – $55,999.99 |
8% |
5% |
| $56,000 – $56,999.99 |
9% |
5% |
| $57,000 – $124,999.99 |
10% |
5% |
| $125,000 – $149,999.99 (passenger vehicles) |
15% |
5% |
| $150,000 and over (passenger vehicles) |
20% |
5% |
These bands cover most passenger vehicles bought at a dealer, but not every vehicle category uses the same thresholds. Zero-emission vehicles bought at a dealer, for example, have had their own threshold structure, so check the current government table via ICBC's PST on vehicles page before relying on a band.
The Valuation Rule That Changes Everything (Private Sales)
For private sales, the rate is only half the story. The taxable value is the greater of:
- The purchase price on your transfer papers, or
- The Canadian Black Book average wholesale value for your vehicle's year, make, and model.
Your Autoplan broker's system pulls the Black Book number automatically when you transfer the vehicle on the APV9T form. You can preview it yourself at icbc.canadianblackbook.com before you buy.
The exception: a FIN 320 vehicle appraisal from a qualified appraiser replaces the Black Book number, so tax is calculated on the greater of your price or the appraised value, never below what you actually paid. Get the appraisal before registration where you can. If you've already registered, the deadline is strict: the Ministry of Finance must receive your completed appraisal and refund application within 30 days of registration (see our refund guide). Full details on the form itself in our FIN 320 guide.
One more note: the used zero-emission vehicle PST exemption applied through April 30, 2025. Since May 1, 2025, used EVs are taxed like any other car, Black Book rule included. EV buyers, see our used-EV tax guide.
Worked Examples
Example 1: Typical private sale, no Black Book problem
2019 Toyota Corolla, bought privately for $17,500. Black Book average wholesale: $16,900. Taxable value = greater of the two = $17,500. PST: 12% × $17,500 = $2,100. No GST. Nothing to fix here: the price already exceeds the book value.
Example 2: Private sale where Black Book bites
2016 Ford F-150 with 240,000 km and two claims, bought for $15,000. Black Book average wholesale: $19,500. The broker charges 12% × $19,500 = $2,340, which is $540 of tax on value your truck doesn't have. With a FIN 320 appraisal at $15,500, tax is 12% × $15,500 = $1,860. Savings: $480, against a $79 + tax appraisal.
Example 3: Dealer vs. private on the same car
A $30,000 SUV. From a dealer: 7% PST + 5% GST = $2,100 + $1,500 = $3,600 total tax. Privately: 12% PST, no GST = $3,600. Identical at this price point, assuming the Black Book value doesn't exceed $30,000. Private sales win or lose on the valuation rule, not the headline rate.
Example 4: Luxury tier
A 2022 Porsche 911 bought privately for $138,000 (and Black Book agrees). It's a passenger vehicle in the $125,000–$149,999.99 band: 15% × $138,000 = $20,700. At $152,000 it would jump to the 20% tier: $30,400. Near these thresholds the taxable value matters twice over: it sets which rate applies and it's the number that rate is applied to, so an inflated Black Book figure can push you into a higher bracket entirely.
What You'll Actually Pay at the Counter
PST on a private sale is collected by your Autoplan broker when you register and transfer the vehicle (the APV9T Transfer/Tax form). Bring your bill of sale, and if your vehicle is worth less than book average, bring a completed FIN 320 appraisal, because the broker cannot adjust the Black Book value on your word alone.
Want to know your number before you walk in? Use our free PST savings estimator at /estimator: it shows the Black Book gap for your vehicle and what an appraisal could save. If it's worth doing, we deliver a remote FIN 320 for $79 + tax within 24 hours ($99 + tax rush, delivered within 3 hours during service hours). Our guarantee: save more than our fee, or we refund it.
FAQ
Why is the private-sale rate (12%) higher than the dealer rate (7%)?
Because dealer sales also carry 5% GST, while private sales don't. The province set 12% to roughly match the combined dealer burden. Whether you come out ahead privately depends mostly on price and the Black Book rule.
Is the 12% calculated on my offer price or the asking price?
Neither, necessarily. It's calculated on the greater of your actual purchase price or the Canadian Black Book average wholesale value, unless you provide a FIN 320 appraisal.
Do trade-ins reduce the taxable value?
At a dealer, yes: PST applies to the price after the trade-in credit. In a private sale there's no trade-in mechanism; you pay on the full taxable value.
Are motorcycles, trailers, and boats taxed the same way?
Motorcycles follow the same private-sale rules. Trailers and other non-passenger vehicles avoid the passenger-vehicle tiers. Boats and aircraft have their own PST rules and aren't registered through Autoplan the same way. When in doubt, check the current rules via ICBC's PST on vehicles page.
What about a car received as a gift from family?
Gifts between related individuals can be fully PST-exempt with the right paperwork. See our guide to gifting a car in BC.